<SEC-DOCUMENT>0001213900-23-045059.txt : 20230601
<SEC-HEADER>0001213900-23-045059.hdr.sgml : 20230601
<ACCEPTANCE-DATETIME>20230601163138
ACCESSION NUMBER:		0001213900-23-045059
CONFORMED SUBMISSION TYPE:	S-1/A
PUBLIC DOCUMENT COUNT:		94
FILED AS OF DATE:		20230601
DATE AS OF CHANGE:		20230601

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ABVC BIOPHARMA, INC.
		CENTRAL INDEX KEY:			0001173313
		STANDARD INDUSTRIAL CLASSIFICATION:	PHARMACEUTICAL PREPARATIONS [2834]
		IRS NUMBER:				260014658
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		S-1/A
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-271416
		FILM NUMBER:		23985190

	BUSINESS ADDRESS:	
		STREET 1:		44370 OLD WARM SPRINGS BLVD.
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538
		BUSINESS PHONE:		510-668-0881

	MAIL ADDRESS:	
		STREET 1:		44370 OLD WARM SPRINGS BLVD.
		CITY:			FREMONT
		STATE:			CA
		ZIP:			94538

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	American BriVision (Holding) Corp
		DATE OF NAME CHANGE:	20160111

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	METU BRANDS, INC.
		DATE OF NAME CHANGE:	20150908

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ECOLOGY COATINGS, INC.
		DATE OF NAME CHANGE:	20080821
</SEC-HEADER>
<DOCUMENT>
<TYPE>S-1/A
<SEQUENCE>1
<FILENAME>ea179595-s1a2_abvcbio.htm
<DESCRIPTION>AMENDMENT NO. 2 TO FORM S-1
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns:abvc="http://metuboutique.com/20221231" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2020-02-12" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2022" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:compsci="http://compsciresources.com" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:us-types="http://fasb.org/us-types/2022" xmlns:srt="http://fasb.org/srt/2022" xmlns:xl="http://www.xbrl.org/2003/XLink" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:us-gaap="http://fasb.org/us-gaap/2022" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns="http://www.w3.org/1999/xhtml">
<head>
     <title> </title>

<meta content="text/html" http-equiv="Content-Type"/>
</head>
<body><div style="font: 10pt Times New Roman, Times, Serif"><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b style="-keep: true">As filed with the
Securities and Exchange Commission on June 1, 2023</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>Registration No. 333-271416</b></p><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 2pt solid; border-bottom: Black 1pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SECURITIES AND EXCHANGE
COMMISSION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Washington, D.C. 20549</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b style="-keep: true">PRE-EFFECTIVE AMENDMENT
NO. 2 TO</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b style="-keep: true">FORM <span style="-sec-ix-hidden: hidden-fact-0">S-1</span></b><b>
</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>REGISTRATION STATEMENT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><i>UNDER</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><i>THE SECURITIES
ACT OF 1933</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName"><b>ABVC BIOPHARMA, INC.</b></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(Exact name of registrant
as specified in its charter)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><ix:nonNumeric contextRef="c0" format="ixt-sec:stateprovnameen" name="dei:EntityIncorporationStateCountryCode"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Nevada</b></span></ix:nonNumeric></td> <td style="vertical-align: bottom; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>5084</b></span></td> <td style="vertical-align: bottom; width: 2%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top; width: 32%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>26-0014658</b></span></td></tr> <tr> <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(State or other jurisdiction of<br/> incorporation or organization)</b></span></td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(Primary Standard Industrial<br/> Classification Code Number)</b></span></td> <td style="vertical-align: bottom; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td style="vertical-align: top"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>(I.R.S. Employer</b></p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Identification Number)</b></p></td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>44370 Old Warm Springs
Blvd., </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Fremont, CA 94538</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(510) 668-0881</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(Address, including
zip code, and telephone number, including area code, of registrant&#8217;s principal executive offices) </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Dr. Howard Doong</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Chief Executive Officer
</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>44370 Old Warm Springs
Blvd., </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>Fremont, CA 94538</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(510) 668-0881- telephone</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>(Name, address, including
zip code, and telephone number, including area code, of agent for service) </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b><i>With copies to:</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 100%"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Louis Taubman, Esq.</b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Joan Wu, Esq.</b></p></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Hunter Taubman Fischer
    &amp; Li LLC</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>950 Third Avenue,
    19th Floor</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>New York, New York
    &#8204;10022</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>(917) 512-0827- telephone</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Louis Taubman, Esq.</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Approximate date of commencement of proposed
sale of the securities to the public: </b>As soon as practicable after this registration statement is declared effective.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If any of the securities being registered
on this Form are to be offered on a delayed or continuous basis pursuant to Rule 415 under the Securities Act of 1933, check the following
box. &#9746;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this Form is filed to register additional
securities for an offering pursuant to Rule 462(b) under the Securities Act, please check the following box and list the Securities Act
registration statement number of the earlier effective registration statement for the same offering. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this Form is a post-effective amendment
filed pursuant to Rule 462(c) under the Securities Act, check the following box and list the Securities Act registration statement number
of the earlier effective registration statement for the same offering. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If this Form is a post-effective amendment
filed pursuant to Rule 462(d) under the Securities Act, check the following box and list the Securities Act registration statement number
of the earlier effective registration statement for the same offering. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.
See the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company&#8221;
and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 20%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer </span></td> <td style="width: 3%">&#9744;</td> <td style="width: 20%">&#160;</td> <td style="width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer </span></td> <td style="width: 4%">&#9744;</td> <td style="width: 28%">&#160;</td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c0" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Non-accelerated filer</ix:nonNumeric> </span></td> <td>&#9746;</td> <td>&#160;</td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company </span></td> <td><ix:nonNumeric contextRef="c0" format="ixt:fixed-true" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></td> <td>&#160;</td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td> <td>&#160;</td> <td>&#160;</td> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company </span></td> <td><ix:nonNumeric contextRef="c0" format="ixt:fixed-false" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></td> <td>&#160;</td></tr> </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate by
check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>The Registrant hereby amends this registration
statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment that
specifically states that this registration statement shall thereafter become effective in accordance with Section 8(a) of the Securities
Act of 1933, as amended, or until the registration statement shall become effective on such date as the Securities and Exchange Commission,
acting pursuant to said Section 8(a), may determine.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="font-size: 1pt; border-top: Black 1pt solid; border-bottom: Black 2pt solid">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 1 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="color: Red"><b>The information
in this prospectus is not complete and may be changed. Neither we nor the Selling Stockholders may sell these securities until the registration
statement filed with the Securities and Exchange Commission is effective. This prospectus is not an offer to sell and is not soliciting
an offer to buy these securities in any jurisdiction where the offer or sale is not permitted.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="color: Red"><b>SUBJECT TO COMPLETION,
DATED JUNE 1, 2023</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PRELIMINARY PROSPECTUS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b style="-keep: true">9,031,112&#160; shares of Common Stock</b></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This prospectus relates to the resale, from
time to time, by the selling stockholders identified in this prospectus under the caption &#8220;Selling Stockholders,&#8221; of up to
3,527,778 shares of Common Stock of ABVC BioPharma, Inc., a Nevada corporation (the &#8220;Company&#8221;), $0.001 par value (the &#8220;Common
Stock&#8221;), which are issuable upon conversion of a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Note&#8221;),
at an initial conversion price of $1.05 per share, subject to adjustment, up to 5,291,667 shares of Common Stock underlying a common
stock purchase warrant (the &#8220;Warrant&#8221;) at an initial exercise price of $1.05 per share, and up to 211,667 shares of Common
Stock underlying a placement agent common stock purchase warrant (the &#8220;PA Warrant&#8221;) at an initial exercise price of $1.05
per share.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the details about the selling stockholder,
please see &#8220;Selling Stockholders.&#8221; The selling stockholder may sell these shares from time to time in the principal market
on which our Common Stock is traded at the prevailing market price, in negotiated transactions, or through any other means described
in the section titled &#8220;Plan of Distribution.&#8221; The selling stockholder may be deemed an underwriter within the meaning of
the Securities Act of 1933, as amended, of the shares of Common Stock that they are offering. We will pay the expenses of registering
these shares. We will not receive proceeds from the sale of our shares by the selling stockholder that are covered by this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The shares are being registered to permit
the selling stockholder, or its respective pledgees, donees, transferees or other successors-in-interest, to sell the shares from time
to time in the public market. We do not know when or in what amount the selling stockholder may offer the securities for sale. The selling
stockholder may sell some, all or none of the securities offered by this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Our common stock is quoted on the Nasdaq Capital
Markets under the symbol ABVC. On May 31, 2023, the closing price of our common stock was $0.6946 per share. Prior to August 3, 2021,
our common stock was quoted on the OTC under the symbol ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Selling Stockholders may sell their shares
of Common Stock described in this prospectus in a number of different ways, at prevailing market prices or privately negotiated prices
and there is no termination date of the Selling Stockholders&#8217; offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">You should read this prospectus, together
with additional information described under the headings &#8220;Incorporation of Certain Information by Reference&#8221; and &#8220;Where
You Can Find More Information&#8221;, carefully before you invest in any of our securities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Investing in our securities involves a
high degree of risk. See &#8220;Risk Factors&#8221; starting on page 8 of this prospectus.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Neither the Securities and Exchange Commission
nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete.
Any representation to the contrary is a criminal offense.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><span style="-keep: true">The date of this prospectus
is June 1, 2023</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">EXPLANATORY NOTE</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="dei:AmendmentDescription"><span style="-keep: true">ABVC BioPharma, Inc. is filing this Amendment
No. 2 (this &#8220;Amendment No. 2&#8221;) to the Registration Statement on Form F-1 (Registration No. 333-271416), originally filed
on April 24, 2023 and amended on May 10, 2023 (as amended, the &#8220;Registration Statement&#8221;), to update the Offering section
on page 7 and the Selling Stockholders section on page 88 to reflect the same number of shares as reflected on the cover, as per an SEC
comment requesting us to do so. We are also updating the cover page and Exhibit 107 to accurately reflect the number of shares to be
registered under the Note, since the cover page and Exhibit 107 of the Registration Statement inadvertently only registered the number
of shares underlying the purchase price of the Notes, rather than the principal amount of the Notes.</span></ix:nonNumeric></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 3; Options: NewSection; Value: 2 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="margin: 0pt">&#160;</p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>TABLE OF CONTENTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 92%"><a href="#a_001"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PROSPECTUS
    CONVENTIONS</b></span></a></td>
    <td style="width: 8%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ii</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_002"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>INDUSTRY
    AND MARKET DATA</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">iii</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_003"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PROSPECTUS
    SUMMARY</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_004"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>THE
    OFFERING</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RISK
    FACTORS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SPECIAL
    NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_007"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>USE
    OF PROCEEDS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_008"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT&#8217;S
    DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_009"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>BUSINESS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">57</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_010"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>MANAGEMENT</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">72</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_011"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXECUTIVE
    COMPENSATION</b></span></a></td>
    <td style="text-align: center">77</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_012"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SECURITY
    OWNERSHIP OF CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">81</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_015"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>RELATED
    PARTY TRANSACTIONS OF DIRECTORS AND EXECUTIVE OFFICERS OF THE COMBINED COMPANY</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">82</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_014"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>DESCRIPTION
    OF SECURITIES</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">86</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_016"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>SELLING
    STOCKHOLDERS</b></span></a></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">88</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_017"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>PLAN
    OF DISTRIBUTION</b></span></a></td>
    <td style="text-align: center">8<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_018"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>LEGAL
    MATTERS</b></span></a></td>
    <td style="text-align: center">9<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_019"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>EXPERTS</b></span></a></td>
    <td style="text-align: center">9<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-indent: -0.125in"><a href="#a_020"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>WHERE
    YOU CAN FIND MORE INFORMATION</b></span></a></td>
    <td style="text-align: center">9<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">You should rely only on the information contained
in this prospectus or in any free writing prospectus that we may specifically authorize to be delivered or made available to you. We
and our Underwriter have not authorized anyone to provide you with any information other than that contained in this prospectus or in
any free writing prospectus we may authorize to be delivered or made available to you. We take no responsibility for, and can provide
no assurance as to the reliability of, any other information that others may give you. This prospectus may only be used where it is legal
to offer and sell our securities. The information in this prospectus is accurate only as of the date of this prospectus, regardless of
the time of delivery of this prospectus or any sale of our securities. Our business, financial condition, results of operations and prospects
may have changed since that date. We are not making an offer of these securities in any jurisdiction where the offer is not permitted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless the context otherwise requires, the
terms &#8220;ABVC,&#8221; &#8220;we,&#8221; &#8220;us&#8221; and &#8220;our&#8221; in this prospectus refer to ABVC BIOPHARMA, INC.,
and &#8220;this offering&#8221; refers to the offering contemplated in this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 4; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->i<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PROSPECTUS CONVENTIONS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Except where the context otherwise requires and for purposes of
this prospectus only:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;American BriVision Corporation&#8221;
refers to a Delaware corporation and wholly-owned subsidiary of ABVC;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;APR&#8221; or &#8220;annual percentage
rate&#8221; refers to the annual rate that is charged to borrowers, including a fixed interest rate and a transaction fee rate, expressed
as a single percentage number that represents the actual yearly cost of borrowing over the life of a loan;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;BioKey&#8221; means BioKey, Inc. refers
to a California corporation and wholly-owned subsidiary of ABVC;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;BioLite&#8221; means BioLite Holding,
Inc. refers to a Nevada corporation and a wholly-owned subsidiary of ABVC;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The &#8220;Board&#8221; or &#8220;Board of
Directors&#8221; refers to the board of directors of the Company;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;China&#8221; and &#8220;P.R.C.&#8221;
refer to the People&#8217;s Republic of China, including Hong Kong Special Administrative Region or Macau Special Administrative Region,
unless referencing specific laws and regulations adopted by the PRC and other legal or tax matters only applicable to mainland China,
excluding Taiwan for purposes of this prospectus;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Common Stock&#8221; is the Common Stock
of ABVC Biopharma, Inc., par value US$0.001 per share;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Merger Agreement&#8221; means the Agreement
and Plan of Merger dated as of January 31, 2018, pursuant to which the Company, BioLite, BioKey, &#8220;BioLite Acquisition Corp.&#8221;
a Nevada corporation, and BioKey Acquisition Corp.&#8221; a California corporation completed a business combination on February 8, 2019
where ABVC acquired BioLite and BioKey via the issuance of additional shares of Common Stock to the stockholders of BioLite and BioKey;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Series A Convertible Preferred Stock&#8221;
is the Series A convertible preferred stock of ABVC Biopharma, Inc., par value US$0.001 per share;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The terms &#8220;we,&#8221; &#8220;us,&#8221; &#8220;our,&#8221;
&#8220;the Company,&#8221; &#8220;our Company&#8221; or &#8220;ABVC&#8221; refers to ABVC Biopharma, Inc., a Nevada corporation, and
all of the Subsidiaries as defined herein unless the context specifies;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#8220;R.O.C.&#8221; or &#8220;Taiwan&#8221; refers to Taiwan,
the Republic of China;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8220;Subsidiary&#8221; or &#8220;Subsidiaries,&#8221;
refer to American BriVision Corporation, sometimes referred to as &#8220;BriVision&#8221;, BioLite Holding, Inc. or BioLite and BioKey,
Inc. or BioKey;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">All references to &#8220;NTD&#8221; and &#8220;New Taiwan Dollars&#8221;
are to the legal currency of R.O.C.; and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">All references to &#8220;U.S. dollars&#8221;,
&#8220;dollars&#8221;, and &#8220;$&#8221; are to the legal currency of the U.S.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This prospectus specifies certain NTD amounts
and in parenthesis the approximate U.S. dollar amounts at the exchange rate on the date of this prospectus. The conversion rates regarding
NTD and U.S. dollars are subject to change and, therefore, we can provide no assurance that U.S. dollar amounts specified in this prospectus
will not change.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For clarification, this prospectus follows
English naming convention of first name followed by last name, regardless of whether an individual&#8217;s name is Chinese or English.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 5 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->ii<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>INDUSTRY AND MARKET
DATA</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This prospectus includes information with
respect to market and industry conditions and market share from third-party sources or based upon estimates using such sources when available.
We have not, directly or indirectly, sponsored or participated in the publication of any of such materials. We believe that such information
and estimates are reasonable and reliable. We also assume the information extracted from publications of third-party sources has been
accurately reproduced. We understand that the Company would be liable for the information included in this prospectus if any part of
the information was incorrect, misleading or imprecise to a material extent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 6 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: LowerRoman; Name: PageNo -->iii<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<a id="a_003"></a><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PROSPECTUS SUMMARY</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>This summary highlights information contained
elsewhere in this prospectus and does not contain all of the information that you should consider in making your investment decision.
Before investing in our securities, you should carefully read this entire prospectus, including our financial statements and the related
notes and the information set forth under the headings &#8220;Risk Factors&#8221; and &#8220;Management&#8217;s Discussion and Analysis
of Financial Condition and Results of Operations&#8221; in each case included elsewhere in this prospectus.</i></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Company Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Our Mission</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We devote our resources to building a sophisticated
biotech company and becoming a pioneer in the biopharmaceutical industry. Dr. Howard Doong, our Chief Executive Officer, and Dr. Tsung-Shann
Jiang, the founder and majority shareholder of the Company, understand the challenges and opportunities of the biotech industry and intend
to provide therapeutic solutions to significant unmet medical needs and to improve health and quality of human life by developing innovative
botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and oncology/ hematology diseases.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Business Overview</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the Company&#8217;s
minimal revenue has come from the sale of CDMO services through BioKey. However, the Company&#8217;s focus is on developing a pipeline
of products by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists and other
specialists known to the Company to identify drugs or medical devices that it believes demonstrate efficacy and safety based on the Company&#8217;s
internal qualifications. Once a drug or medical device is shown to be a good candidate for further development and ultimately commercialization,
ABVC licenses the drug or medical device from the original researchers and introduces the drug or medical device clinical trial plan
to highly respected principal investigators in the United States, Australia and Taiwan. In almost all cases, ABVC has found that research
institutions in each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Institutions that have or are now conducting
phase II clinical trials in partnership with ABVC include:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-1504, Major Depressive Disorder (MDD), Phase II completed. NCE drug Principal Investigators:
                                            Charles DeBattista M.D. and Alan F. Schatzberg, MD, Stanford University Medical Center, Cheng-Ta
                                            Li, MD, Ph.D &#8211; Taipei Veterans General Hospital</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II Part 1 completed.&#160;&#160;Principal
                                            Investigators: Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University of California
                                            San Francisco (UCSF), School of Medicine. Phase II, Part 2 &#8204;&#8204;clinical study sites
                                            includes UCSF and 5 locations in Taiwan. The Principal Investigators are Keith McBurnett,
                                            Ph.D. and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF), School of
                                            Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang Ni, M.D.
                                            Linkou Chang Gung Memorial Hospital; Wenjun Xhou, M.D., Kaohsiung Chang Gung Memorial Hospital;
                                            Ton-Ping Su, M.D., Cheng Hsin General Hospital, Cheng-Ta Li, M.D., Taipei Veterans General
                                            Hospital. The Phase II, Part 2 began&#8204; in the 1st quarter of 2022 at&#8204; the 5 Taiwan
                                            sites. The UCSF site will join the study in the 2nd quarter of 2023.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator:
                                            Scott Irwin, MD, Ph.D. &#8211; Cedars Sinai Medical Center (CSMC). The Phase I clinical study
                                            was conducted on March 31, 2023.</span><p style="margin: 0"></p>


</td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Medical
                                            Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, Phase II Study has been initiated
                                            in Australia and Thailand, Principal Investigator: Duangnate Rojanaporn, M.D., Ramathibodi
                                            Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital of the two Thailand Sites and Professor/Dr.
                                            Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp;
                                            East Melbourne Retina. The Phase II study will be started in the 2nd quarter of 2023.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following trials are expected to begin
in the third quarter of 2023:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-&#8204;1519, &#8204;Non-Small Cell Lung Cancer &#8204;treatment, Phase I/II Study in Taiwan,
                                            Principal Investigator: &#8204;Dr. Yung-Hung Luo, &#8204;M.D.&#8204;, Taipei Veterans General
                                            Hospital (&#8204;TVGH)</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Drug:
                                            ABV-1703, Advanced Inoperable or Metastatic Pancreatic Cancer, Phase II, Principal Investigator:
                                            Andrew E. Hendifar, MD &#8211; Cedars Sinai Medical Center (CSMC)</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon successful completion of a Phase II trial,
ABVC will seek a partner, typically a large pharmaceutical company, to complete a Phase III study and commercialize the drug or medical
device upon approval by the US FDA, Taiwan TFDA and other country regulatory authorities.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 7; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Corporate Structure</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC was incorporated under the laws of the
State of Nevada on February 6, 2002 and has three wholly-owned Subsidiaries: BriVision, BioLite Holding, Inc. and BioKey, Inc. BriVision
was incorporated in July 2015 in the State of Delaware and is in the business of developing pharmaceutical products in North America.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding was incorporated under the
laws of the State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. Its key Subsidiaries include BioLite
BVI, Inc. (&#8220;BioLite BVI&#8221;) that was incorporated in the British Virgin Islands on September 13, 2016 and BioLite Inc. (&#8220;BioLite
Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new
drugs for over twelve years. Certain shareholders of BioLite Taiwan exchanged approximately 73% of equity securities in BioLite Taiwan
for the Common Stock in BioLite Holding in accordance with a share purchase/ exchange agreement (the &#8220;Share Purchase/ Exchange
Agreement&#8221;). As a result, BioLite Holding owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who
did not enter this Share Purchase/ Exchange Agreement retain their equity ownership in BioLite Taiwan.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Incorporated in California on November 20,
2000, BioKey has chosen to initially focus on developing generic drugs to ride the opportunity of the booming industry.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon closing of the Mergers on February 8,
2019, BioLite and BioKey became two wholly-owned subsidiaries of ABVC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following chart illustrates the corporate structure of ABVC:&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;<img alt="" src="image_001.jpg"/></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective March 5, 2022, the Company&#8217;s
Board for Directors approved amending the Company&#8217;s Bylaws to remove Section 2.8, which permitted cumulative voting for directors
since cumulative voting is specifically prohibited by our Articles of Incorporation. Since it is not otherwise stated in our Articles
of Incorporation or Bylaws, directors shall be elected by a plurality of the votes cast at the election, as provided in the Nevada Revised
Statutes.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Recent Developments</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>NASDAQ Listing</i></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, we closed a public offering
(the &#8220;Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share of our common stock
(the &#8220;Common Stock&#8221;), one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock at
an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant (the
&#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share of
common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and Exchange
Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the SEC declared
effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically effective
on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
The Offering was conducted on a firm commitment basis. The Common Stock was approved for listing on The Nasdaq Capital Market and commenced
trading under the ticker symbol &#8220;ABVC&#8221; on August 3, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 8 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 10pt">&#160;</span></p>

<p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On August 19, 2022, we received a deficiency
letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;)
notifying us that, for the last 30 consecutive business days, the closing bid price for our common stock was below the minimum $1.00
per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2) (&#8220;Rule 5550(a)(2)&#8221;).
In accordance with Nasdaq Listing Rule 5810(c)(3)(A), we were initially given until February 14, 2023 to regain compliance with Rule
5550(a)(2). Since we did not regain compliance by such date, we requested and received an additional 180 days, until August 14, 2023,
to comply with Rule 5550(a)(2).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><sup>1</sup></td><td style="text-align: justify"><b><i>J Cancer
                                            Res Clin Oncol (2009) 135:1215-1221</i></b></td>
</tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The deficiency has no immediate effect on
the listing of our common stock, and our common stock continues to trade on The Nasdaq Capital Market under the symbol &#8220;ABVC&#8221;
at this time.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If at any time before August 14, 2023, the
bid price of our common stock closes at $1.00 per share or more for a minimum of 10 consecutive business days, the Staff will provide
written confirmation that we have achieved compliance and the matter will be closed.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If we do not regain compliance with Rule 5550(a)(2)
by August 14, 2023, the Staff will provide written notification that our securities will be delisted, although we maintain the right
to appeal such determination.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We intend to actively monitor the closing
bid price for our common stock and will consider available options to resolve the deficiency and regain compliance with Rule 5550(a)(2).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May
24, 2023, ABVC BIOPHARMA, INC. (the &#8220;Company&#8221;) received a deficiency letter from the Nasdaq Listing Qualifications Department
(the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;) notifying the Company that it is not currently in compliance
with the minimum stockholders' equity requirement, or the alternatives of market value of listed securities or net income from continuing
operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing Rule 5550(b)(1) requires listed companies to maintain
stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217; equity was $1,734,507 as of March 31,
2023. In accordance with Nasdaq rules, the Company has 45 calendar days, or until July 10, 2023, to submit a plan to regain compliance.
If the plan is accepted, Nasdaq can grant an extension of up to 180 calendar days from the date of the letter, or until December 11,
2023, to evidence compliance. If Nasdaq does not accept the Company&#8217;s compliance plan, the Company may appeal the decision to a
Hearing&#8217;s Panel.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Strategy</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Key elements of our business strategy include:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advancing
    to the pivotal trial phase of ABV-1701 Vitargus&#174; for the treatments of Retinal Detachment or Vitreous Hemorrhage, which we expect
    to generate revenues in the future.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Focusing
    on licensing ABV-1504 for the treatment of major depressive disorder, MDD, after the successful completion of its Phase II clinical
    trials.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Completing
    Phase II, Part 2 clinical trial for ABV-1505 for the treatment of attention deficit hyperactivity disorder, ADHD.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Out licensing
    drug candidates and medical device candidates to major pharmaceutical companies for phase III and pivotal clinical trials, as applicable,
    and further marketing if approved by the FDA.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to augment our core research and development
capability and assets by conducting Phase I and II clinical trials for investigational new drugs and medical devices in the fields of
CNS, Hematology/Oncology and Ophthalmology.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our management team has extensive experiences
across a wide range of new drug and medical device development and we have in-licensed new drug and medical device candidates from large
research institutes and universities in both the U.S. and Taiwan. Through an assertive product development approach, we expect that we
will build a substantial portfolio of Oncology/ Hematology, CNS and Ophthalmology products. We primarily focus on Phase I and II research
of new drug candidates and out license the post-Phase-II products to pharmaceutical companies; we do not expect to devote substantial
efforts and resources to building the disease-specific distribution channels.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Material Risks and Challenges</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We face substantial competition from a great
many established and emerging pharmaceutical and biotech companies that develop, distribute or sell therapeutics to treat the same indications
that our drug candidates are designed to treat. Our current and potential competitors include large pharmaceutical and biotechnology
companies, and specialty pharmaceutical and generic drug companies. Many of our current and potential competitors have substantially
greater financial, technical and human resources than we do and significantly more experience in the marketing, commercialization, discovery,
development and regulatory approvals of products, which could place us at a significant competitive disadvantage or deny our marketing
exclusivity rights. Typically, our competitors will most likely have more capital resources to support their products than we do. In
addition, you should carefully consider the risks described under the &#8220;Risk Factors&#8221; section beginning on page 8 before investing
in us. Some of these risks are:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
                                            associated with our profitability including, but not limited to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have never generated revenue and will continue to be unprofitable in the foreseeable future.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-size: 7pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            business, operations and plans and timelines could be adversely affected by the effects of
                                            health epidemics, including the recent COVID-19 pandemic.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 9 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
                                            associated with clinical trials and the development of our products, including but not limited
                                            to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical
                                            trials are expensive and time consuming, and their outcome is uncertain.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            clinical trials could be delayed or unsuccessful, and we may not be able to obtain regulatory
                                            approval for any of our drug candidates when expected, or at all.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            may experience delays in our clinical trials that could adversely affect our business and
                                            operations.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            rely on third parties to conduct our preclinical studies and clinical trials and if such
                                            third parties do not meet our deadlines or otherwise conduct the studies as required, we
                                            may be delayed in progressing, or ultimately may not be able to progress, our drug candidates
                                            to clinical trials.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            may not be able to secure and maintain research institutions to conduct our future trials.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            may not be able to secure co-developers or partners to further post-Phase II clinical trials
                                            and eventually commercialize our drug candidates.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.5in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may need to prioritize
    the development of our most promising candidates at the expense of the development of other products.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Physicians,
                                            patients, third-party payors or others in the medical community may not be receptive to our
                                            products, and we may not generate any future revenue from the sale or licensing of our products.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks
                                            associated with intellectual property including but not limited to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            may not be successful in obtaining or maintaining patent or other relating rights necessary
                                            to the development of our drug candidates in the pipeline;</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            intellectual property rights underlying our exclusive licensing rights may expire or be terminated
                                            due to lack of maintenance;</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks
                                            associated with competition and manufacturing including, but not limited to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            face competition from entities that have developed or are developing products for our target
                                            disease indications, including companies developing novel treatments and technologies similar
                                            to ours; and</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            depend primarily upon a sole supplier of our key extract for three drug candidates and could
                                            incur significant costs and delays if we are unable to promptly find a replacement for such
                                            supplier if the supplier fails to deliver the extract pursuant to our orders.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks
                                            associated with government regulations including without limitation:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
                                            we do not obtain the necessary governmental approvals, we will be unable to sub-license or
                                            commercialize our pharmaceutical products; and</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Even
                                            if we obtain regulatory approval for a drug candidate, our products may remain subject to
                                            regulatory scrutiny.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
                                            associated with our Common Stock including without limitation:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
                                            market prices and trading volumes of the Common may be volatile and may be affected by economic
                                            conditions beyond our control; and,</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
                                            is only a limited trading market for our Common Stock and such market may never develop.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These and other risks described in this prospectus
could materially and adversely impact our business, financial condition, operating results and cash flow, which could cause the trading
price of our Common Stock to decline and could result in a loss of your investment.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 10 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Summary Risk Factors</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The below is a summary of principal risks
to our business and risks associated with this offering. It is only a summary. You should read the more detailed discussion of risks
set forth below and elsewhere in this prospectus for a more complete discussion of the risks listed below and other risks.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
                                            associated with our competition, including, but not limited to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Many
                                            of our current and potential competitors have substantially greater financial, technical
                                            and human resources than we do, which could place us at a significant competitive disadvantage
                                            or deny our marketing exclusivity rights.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Many
                                            of our current and potential competitors have significantly more experience in the marketing,
                                            commercialization, discovery, development and regulatory approvals of products, which could
                                            place us at a significant competitive disadvantage or deny our marketing exclusivity rights</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
                                            associated with our profitability including, but not limited to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            have never generated revenue and will continue to be unprofitable in the foreseeable future.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            business, operations and plans and timelines could be adversely affected by the effects of
                                            health epidemics, including the recent COVID-19 pandemic.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk
                                            associated with clinical trials and the development of our products, including but not limited
                                            to:</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical
                                            trials are expensive and time consuming, and their outcome is uncertain.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            clinical trials could be delayed or unsuccessful, and we may not be able to obtain regulatory
                                            approval for any of our drug candidates when expected, or at all.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            may experience delays in our clinical trials that could adversely affect our business and
                                            operations.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            rely on third parties to conduct our preclinical studies and clinical trials and if such
                                            third parties do not meet our deadlines or otherwise conduct the studies as required, we
                                            may be delayed in progressing, or ultimately may not be able to progress, our drug candidates
                                            to clinical trials.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may not be able to
    secure and maintain research institutions to conduct our future trials.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.5in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may not be able to
    secure co-developers or partners to further post-Phase II clinical trials and eventually commercialize our drug candidates.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.5in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We
                                            may need to prioritize the development of our most promising candidates at the expense of
                                            the development of other products.</span></td>
</tr></table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 11 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Physicians,
    patients, third-party payors or others in the medical community may not be receptive to our products, and we may not generate any
    future revenue from the sale or licensing of our products.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks associated
    with intellectual property including but not limited to: </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We may not
    be successful in obtaining or maintaining patent or other relating rights necessary to the development of our drug candidates in
    the pipeline;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The intellectual
    property rights underlying our exclusive licensing rights may expire or be terminated due to lack of maintenance;</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks associated
    with competition and manufacturing including, but not limited to:</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We face
    competition from entities that have developed or are developing products for our target disease indications, including companies
    developing novel treatments and technologies similar to ours; and</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We depend
    primarily upon a sole supplier of our key extract for three drug candidates and could incur significant costs and delays if we are
    unable to promptly find a replacement for such supplier if the supplier fails to deliver the extract pursuant to our orders.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risks associated
    with government regulations including without limitation: </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If we do
    not obtain the necessary governmental approvals, we will be unable to sub-license or commercialize our pharmaceutical products; and</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Even if
    we obtain regulatory approval for a drug candidate, our products may remain subject to regulatory scrutiny.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk associated
    with our Common Stock including without limitation: </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The market
    prices and trading volumes of the Common may be volatile and may be affected by economic conditions beyond our control; and,</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 7%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9675;</span></td>
    <td style="width: 90%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">There is
    only a limited trading market for our Common Stock and such market may never develop.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These and other risks described in this prospectus
could materially and adversely impact our business, financial condition, operating results and cash flow, which could cause the trading
price of our Common Stock to decline and could result in a loss of your investment. In addition, you should carefully consider the risks
described under &#8220;Risk Factors&#8221; beginning on page 8.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Corporate Information</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC was incorporated under the laws of the
State of Nevada on February 6, 2002. BriVision was incorporated in the State of Delaware on July 21, 2015. BioLite was incorporated in
the State of Nevada on July 27, 2016. BioKey was incorporated in the State of California on November 20, 2000. BriVision, BioLite and
BioKey are three operating subsidiaries that are wholly owned by the Company.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s shareholders approved
an amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#8220;<b>Annual Meeting</b>&#8221;). The name change amendment to the Company&#8217;s Articles of Incorporation was
filed with Nevada&#8217;s Secretary of State and became effective on March 8, 2021 and FINRA approved our application for the name change
as of May 3, 2021.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Common Stock was approved for listing
on The Nasdaq Capital Market and commenced trading under the ticker symbol &#8220;ABVC&#8221; on August 3, 2021. The Company&#8217;s
CUSIP number is 0091F106.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our principal executive office is located
at 44370 Old Warm Springs Blvd., Fremont, CA 94538. Our telephone number at our principal executive office is (510)-668-0881. Our corporate
website of BriVision is http://www.abvcpharma.com<i>.</i> The information on our corporate website is not part of, and is not incorporated
by reference into, this prospectus.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 12 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><div style="padding-right: 5.4pt; padding-left: 5.4pt; border: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p>

<a id="a_004"></a><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>THE OFFERING</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 45%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common Stock being offered by
    Selling Stockholders</span></td>
    <td style="width: 55%; text-align: justify"><p style="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif"><span style="-keep: true">Up to 3,527,778
                                            shares of Common Stock, issuable upon full conversion of a Note in the principal amount of
                                            $3,704,167 , up to 5,291,667 shares of Common Stock underlying the Warrant and up to 211,667
                                            shares of Common Stock underlying the PA Warrant. The Selling Stockholders may sell their
                                            shares of Common Stock at prevailing market prices or privately negotiated prices. We will
                                            not receive any proceeds from the sales by the Selling Stockholders.</span></p></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of Proceeds</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">We will not receive
    any proceeds from the sale of shares by the Selling Stockholders.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trading Symbol</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The securities offered
    by this prospectus are speculative and involve a high degree of risk and investors purchasing securities should not purchase the
    securities unless they can afford the loss of their entire investment. You should read &#8220;Risk Factors,&#8221; beginning on page
    8 for a discussion of factors to consider before deciding to invest in our securities. </span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Transfer Agent</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">VStock Transfer, LLC</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 13 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RISK FACTORS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Investing in our securities includes a
high degree of risk. Prior to making a decision about investing in our securities, you should consider carefully the specific factors
discussed below, together with all of the other information contained in this prospectus. If any of the following risks actually occurs,
our business, financial condition, results of operations and future prospects would likely be materially and adversely affected. This
could cause the market price of our Common Stock to decline and could cause you to lose all or part of your investment.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Risks Related to the Company&#8217;s Business</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Unfavorable global economic conditions,
including as a result of health and safety concerns, could adversely affect our business, financial condition or results of operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our results of operations could be adversely
affected by general conditions in the global economy, including conditions that are outside of our control, such as the impact of health
and safety concerns from the current outbreak of the COVID-19 coronavirus (&#8220;COVID-19&#8221;). The spread of the COVID-19, which
was declared a pandemic by the World Health Organization in March 2020, has caused different countries and cities to mandate curfews,
including &#8220;shelter-in-place&#8221; and closures of most non-essential businesses as well as other measures to mitigate the spread
of the virus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The negative impact of COVID-19 on our operations
is ongoing and the extent of which remains uncertain and potentially wide-spread, including:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
                                            ability to successfully execute our long-term growth strategy during these uncertain times;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to recruit the necessary number of patients
    to complete future clinical trials; </span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">supply chain disruptions
    in projects ABV-1504, ABV-1505 and ABV-1601, resulting from reduced workforces, scarcity of raw materials, and scrutiny or embargoing
    of goods produced in infected areas;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to perform
    on-site due-diligence for project ABV-1505 (MDD Phase II completed new drug candidate) and ABV-1701 (Vitargus FIH completed medical
    device) with our potential partners/collaborators in US, Mainland China, and Japan;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our ability to access
    capital sources, as well as the ability of our key customers, suppliers, and vendors to do the same in regard to their own obligations;
    and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">diversion of management
    and employee attention and resources from key business activities and risk management outside of COVID-19 response efforts, including
    maintenance of internal controls. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The COVID-19 pandemic remains highly volatile
and continues to evolve on a daily basis and therefore, despite our efforts and developments to combat the virus, there can be no assurance
that these measures will prove successful. The extent to which COVID-19 continues to impact the Company&#8217;s business, sales, and
results of operations will depend on future developments, which are highly uncertain and cannot be predicted.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company is a development stage biopharmaceutical
company and is thus subject to the risks associated with new businesses in that industry.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquired the sole licensing rights
to develop and commercialize for therapeutic purposes six compounds from BioLite and the right to co-develop with BioFirst a medical
device (collectively the &#8220;ABVC Pipeline Products&#8221;). As such, the Company is a clinical stage biopharmaceutical company with
operations that generate unsubstantial revenues. The Company is establishing and implementing many important functions necessary to operate
a business, including the clinical research and development of the ABVC Pipeline Products, further establishment of the Company&#8217;s
managerial and administrative structure, accounting systems and internal financial controls</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite and BioKey are expected to continue
to have limited revenue and remain unprofitable for an indefinite period of time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accordingly, you should consider the Company&#8217;s
prospects in light of the risks and uncertainties that a pharmaceutical company with a limited operating history and revenue faces. In
particular, potential investors should consider that there are significant risks that the Company will not be able to:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">implement
                                            or execute its current business plan, or generate profits;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">attract
                                            and maintain a skillful management team;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 14 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">raise
                                            sufficient funds in the capital markets or otherwise to effectuate its business plan;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">determine
                                            that the processes and technologies that it has developed are commercially viable; and/or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">enter
                                            into contracts with commercial partners, such as licensors and suppliers.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If any of the above risks occurs, the Company&#8217;s
business may fail, in which case you may lose the entire amount of your investment in the Company. The Company cannot assure that any
of its efforts in business operations will be successful or result in the timely development of new products, or ultimately produce any
material revenue and profits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a pre-profit biopharmaceutical company,
the Company needs to transition from a company with a research and development focus to a company capable of supporting commercial activities.
The Company may not be able to reach such transition point or make such a transition, which would have affect our business, financial
condition, results of operations and prospects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If the Company fails to raise additional
capital, its ability to implement its business model and strategy could be compromised.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has limited capital resources
and operations. The CDMO services provided by BioKey generates a limited amount of revenue that can only partially support the operations
of the Company. To date, the Company&#8217;s operations have been funded partially from the proceeds from financings or loans from its
shareholders . From time to time, we may seek additional financing to provide the capital required to expand research and development
(&#8220;R&amp;D&#8221;) initiatives and/or working capital, as well as to repay outstanding loans if cash flow from operations is insufficient
to do so. We cannot predict with certainty the timing or amount of any such capital requirements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company does not raise sufficient capital
to fund its ongoing development activities, it is likely that it will be unable to carry out its business plans, including R&amp;D development
and expansion of production facilities. Currently, the Company has had to put several projects on hold due to a lack of funding. Even
if the Company obtains financing for near term operations and product development, the Company may require additional capital beyond
the near term. Furthermore, additional capital may not be available in sufficient amounts or on reasonable terms, if at all, and our
ability to raise additional capital may be adversely impacted by potential worsening global economic conditions and the recent disruptions
to and volatility in the credit and financial markets in the United States and worldwide resulting from the ongoing COVID-19 pandemic.
If the Company is unable to raise capital when needed, its business, financial condition and results of operations would be materially
adversely affected, and it could be forced to reduce or discontinue our operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>The Company has no history in obtaining
regulatory approval for, or commercializing, any new drug candidate.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">With limited operating history, the Company
has never obtained regulatory approval for, or commercialized, any new drug candidate. It is possible that the FDA may refuse to accept
our planned New Drug Application (or &#8220;NDA&#8221;) for any of the six drug products for substantive review or may conclude after
review of our data that our application is insufficient to obtain regulatory approval of the new drug candidates or the medical device.
Although our CDMO strategic business department has experience in obtaining abbreviated new drug application (or &#8220;ANDA&#8221;)
approvals, the processes and timelines of obtaining an NDA approval and ANDA approval can differentiate substantially. If the FDA does
not accept or approve our planned NDA for our product candidates, it may require that we conduct additional clinical, preclinical or
manufacturing validation studies, which may be costly. Depending on the FDA required studies, approval of any NDA or application that
we submit may be significantly delayed, possibly for several years, or may require us to expend more resources than we have. Any delay
in obtaining, or inability to obtain, regulatory approvals of any of our drug candidate will prevent us from sublicensing such product.
It is also possible that additional studies, if performed and completed, may not be considered sufficient by the FDA. If any of these
outcomes occurs, we may be forced to abandon our planned NDA for such drug candidate, which materially adversely affects our business
and could potentially cause us to cease operations. We face similar regulatory risks in a foreign jurisdiction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our growth is dependent on our ability
to successfully develop, acquire or license new drugs.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our growth is supported by continuous investment
in time, resources and capital to identify and develop new products or new formulations for the market and market penetration. If we
are unable to either develop new products on our own or acquire licenses for new products from other parties, our ability to grow revenues
and market share will be adversely affected. In addition, we may not be able to recover our investment in the development of new drugs
and medical devices, given that projects may be interrupted, unsuccessful, not as profitable as initially contemplated or we may not
be able to obtain necessary financing for such development. Similarly, there is no assurance that we can successfully secure such rights
from third parties on an economically feasible basis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our current products have certain side
effects. If the side effects associated with our current or future products are not identified prior to their marketing and sale, we
may be required to withdraw such products from the market, perform lengthy additional clinical trials or change the labeling of our products,
any of which could adversely impact our growth.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company researches and develops the following
seven drug products and one medical device: ABV-1501, ABV-1504, ABV-1505, ABV-1519, ABV-1702, ABV-1601 and ABV-1703. Each of these seven
products may cause serious adverse effects to their users. For example, the API of ABV-1501, ABV-1702 and ABV-1703 is Maitake mushroom
extract. Side effects, or adverse events, associated with Maitake mushroom extract include blood bilirubin increase, lymphocyte count
decrease, neutrophil count decrease, platelet count decrease, white blood cell decrease, headache, and hyperglycemia. Serious adverse
events (collectively, the &#8220;SAE&#8221;) associated with this compound include leukocytosis, platelet count decrease, eye disorders,
abdominal pain, gastrointestinal disorders, aphonia, lung infection, muscle weakness right-sided, confusion, edema cerebral, stroke,
dyspnea, wheezing, and pruritus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 15 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABV-1504 and ABV-1505 have the same API, &#8220;Radix
Polygala&#8221;, which is known as Polygala tenuifolia Willd or PDC-1421 Capsule (&#8220;Polygala tenuifolia Willd&#8221;). Side effects,
or adverse events, associated with ABV-1504 and ABV-1505, coming from administration of the trial medicine or examination procedure such
as the procedure of taking blood (fainting, pain and/or bruising), may lead to gastrointestinal disorders (abdominal fullness and constipation),
nervous system disorders (drowsiness, sleepiness, and oral ulcer). In addition, long-term use may cause miscarriages.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The safety and preliminary efficacy findings
from this study, combined with the unique properties of ABV-1701, are supportive of further investigation for its use following vitrectomy
surgery in patients requiring vitreous replacement. However, new serious side effects of ABV-1701 may be uncovered as the clinical trials
continue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The occurrence of any of those adverse events
would harm our future sales of these medicines and substantially increase the costs and expenses of marketing these medicines, which
in turn could cause our revenues and net income to decline. In addition, the reputation and sales of our future medicines could be adversely
affected due to the severe side effects discovered.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may be subject to product liability
claims in the future, which could divert our resources, cause us to incur substantial liabilities and limit commercialization of any
products that we may develop.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We face an inherent business risk of exposure
to product liability claims in the event that the uses of our products are alleged to have caused adverse side effects. Side effects
or marketing or manufacturing problems pertaining to any of our products could result in product liability claims or adverse publicity.
These risks will exist for those products in clinical development and with respect to those products that receive regulatory approval
for commercial sale. Furthermore, although we have not historically experienced any problems associated with claims by users of our products,
we do not currently maintain product liability insurance and there could be no assurance that we are able to acquire product liability
insurance with terms that are commercially feasible.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We face an inherent risk of product liability
claims as a result of the clinical testing of our products and potentially commercially selling any products that we may develop. For
example, we may be sued if any product we develop allegedly causes injury or is found to be otherwise unsuitable during clinical testing,
manufacturing, marketing or sale. Any such product liability claims may include allegations of defects in manufacturing, defects in design,
a failure to warn of dangers inherent in the product, negligence, strict liability or a breach of warranties. Claims could also be asserted
under state consumer protection acts. If we cannot successfully defend ourselves against product liability claims, we may incur substantial
liabilities or be required to limit commercialization of our product candidate. Regardless of the merits or eventual outcome, liability
claims may result in:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">decreased demand for our product candidates or products
    that we may develop;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">injury to our reputation and significant negative
    media attention;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">withdrawal of clinical trial participants;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">significant costs to defend resulting litigation;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">substantial monetary awards to trial participants
    or patients;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">loss of revenue;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">reduced resources of our management to pursue our
    business strategy; and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the inability to commercialize any products that
    we may develop.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We currently have insurance policies to cover
liabilities under the clinic trials but do not maintain general liability insurance; and even if we have a general liability insurance
in the future, this insurance may not fully cover potential liabilities that we may incur. The cost of any product liability litigation
or other proceeding, even if resolved in our favor, could be substantial. We would need to increase our insurance coverage if and when
we begin selling any product candidate that receives marketing approval. In addition, insurance coverage is becoming increasingly expensive.
If we are unable to obtain or maintain sufficient insurance coverage at an acceptable cost or to otherwise protect against potential
product liability claims, it could prevent or inhibit the development and commercial production and sale of our product candidate, which
could adversely affect our business, financial condition, results of operations and prospects.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We have conducted, and may in the future
conduct, clinical trials for certain of our product candidates at sites outside the United States, and the FDA may not accept data from
trials conducted in such locations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have conducted and may in the future choose
to conduct one or more of our clinical trials outside the United States. Although the FDA may accept data from clinical trials conducted
outside the United States, acceptance of this data is subject to certain conditions imposed by the FDA. For example, the clinical trial
must be well designed and conducted and performed by qualified investigators in accordance with ethical principles. The trial population
must also adequately represent the U.S. population, and the data must be applicable to the U.S. population and U.S. medical practice
in ways that the FDA deems clinically meaningful. In addition, while these clinical trials are subject to the applicable local laws,
FDA acceptance of the data will be dependent upon its determination that the trials also complied with all applicable U.S. laws and regulations.
There can be no assurance that the FDA will accept data from trials conducted outside of the United States. If the FDA does not accept
the data from any of our clinical trials that we determine to conduct outside the United States, it would likely result in the need for
additional trials, which would be costly and time-consuming and delay or permanently halt our development of the product candidate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 16 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, the conduct of clinical trials
outside the United States could have a significant impact on us. Risks inherent in conducting international clinical trials include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">foreign regulatory requirements that could restrict
    or limit our ability to conduct our clinical trials;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">administrative burdens of conducting clinical trials
    under multiple foreign regulatory schema;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">foreign exchange fluctuations; and</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">diminished protection of intellectual property in
    some countries.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>If clinical trials of our product candidates
fail to demonstrate safety and efficacy to the satisfaction of the FDA and comparable non-U.S. regulators, we may incur additional costs
or experience delays in completing, or ultimately be unable to complete the development and commercialization of our product candidates.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are not permitted to commercialize, market,
promote or sell any product candidate in the United States without obtaining marketing approval from the FDA. Comparable non-U.S. regulatory
authorities impose similar restrictions. We may never receive such approvals. We must complete extensive preclinical development and
clinical trials to demonstrate the safety and efficacy of our product candidate in humans before we will be able to obtain these approvals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Clinical testing is expensive, difficult to
design and implement, can take many years to complete and is inherently uncertain as to outcome. Any inability to successfully complete
preclinical and clinical development could result in additional costs to us and impair our ability to generate revenues from product
sales, regulatory and commercialization milestones and royalties. In addition, if (1) we are required to conduct additional clinical
trials or other testing of our product candidate beyond the trials and testing that we contemplate, (2) we are unable to successfully
complete clinical trials of our product candidate or other testing, (3) the results of these trials or tests are unfavorable, uncertain
or are only modestly favorable, or (4) there are unacceptable safety concerns associated with our product candidate, we, in addition
to incurring additional costs, may:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be delayed in obtaining
    marketing approval for our product candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">not obtain marketing
    approval at all;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain approval for
    indications or patient populations that are not as broad as we intended or desired;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain approval with
    labeling that includes significant use or distribution restrictions or significant safety warnings, including boxed warnings;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be subject to additional
    post-marketing testing or other requirements; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">be required to remove
    the product from the market after obtaining marketing approval.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Even if any of our product candidates
receives marketing approval, it may fail to achieve the degree of market acceptance by physicians, patients, third party payors and others
in the medical community necessary for commercial success and the market opportunity for the product candidate may be smaller than we
estimate.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have never completed a new drug or new
medical device FDA application process from Phase I to FDA approval and commercialization. Even if our products are approved by the appropriate
regulatory authorities for marketing and sale, they may nonetheless fail to gain sufficient market acceptance by physicians, patients,
third party payors and others in the medical community. For example, physicians are often reluctant to switch their patients from existing
therapies even when new and potentially more effective or convenient treatments enter the market. Further, patients often acclimate to
the therapy that they are currently taking and do not want to switch unless their physicians recommend switching products or they are
required to switch therapies due to lack of reimbursement for existing therapies.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The potential market opportunities for our
products are difficult to estimate precisely. Our estimates of the potential market opportunities are predicated on many assumptions,
including industry knowledge and publications, third party research reports and other surveys. While we believe that our internal assumptions
are reasonable, these assumptions involve the exercise of significant judgment on the part of our management, are inherently uncertain
and the reasonableness of these assumptions has not been assessed by an independent source. If any of the assumptions proves to be inaccurate,
the actual markets for our products could be smaller than our estimates of the potential market opportunities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 17 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>We may seek to enter into collaborations
with third parties for the development and commercialization of our product candidates. If we fail to enter into such collaborations,
or such collaborations are not successful, we may not be able to capitalize on the market potential of our product candidates.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We may seek third-party collaborators for
development and commercialization of our products. Our likely collaborators for any marketing, distribution, development, licensing or
broader collaboration arrangements include large and mid-size pharmaceutical companies, regional and national pharmaceutical companies,
non-profit organizations, government agencies, and biotechnology companies. Our ability to generate revenues from these arrangements
will depend on our collaborators&#8217; abilities to successfully perform the functions assigned to them in these arrangements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Collaborations involving our products will
pose the following risks to us:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            may have significant discretion in determining the efforts and resources that they will apply
                                            to these collaborations;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            may not pursue development and commercialization of our product candidate or may elect not
                                            to continue or renew development or commercialization programs based on preclinical or clinical
                                            trial results, changes in the collaborators&#8217; strategic focus or available funding,
                                            or external factors such as an acquisition that diverts resources or creates competing priorities;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            may delay clinical trials, provide insufficient funding for a clinical trial program, stop
                                            a clinical trial or abandon a product candidate, repeat or conduct new clinical trials or
                                            require a new formulation of a product candidate for clinical testing;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            could independently develop, or develop with third parties, products that compete directly
                                            or indirectly with our product candidate if the collaborators believe that competitive products
                                            are more likely to be successfully developed or can be commercialized under terms that are
                                            more economically attractive than ours;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            with marketing and distribution rights to one or more products may not commit sufficient
                                            resources to the marketing and distribution of such product or products;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            may not properly maintain or defend our intellectual property rights or may use our proprietary
                                            information in such a way as to invite litigation that could jeopardize or invalidate our
                                            intellectual property or proprietary information or expose us to potential litigation;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborators
                                            may infringe the intellectual property rights of third parties, which may expose us to litigation
                                            and potential liability;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">disputes
                                            may arise between the collaborators and us that result in the delay or termination of the
                                            research, development or commercialization of our product candidate or that result in costly
                                            litigation or arbitration that diverts management attention and resources; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">collaborations
                                            may be terminated and, if terminated, may result in a need for additional capital to pursue
                                            further development or commercialization of the applicable product candidates.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Collaborative agreements may not lead to development
or commercialization of our product candidate in the most efficient manner or at all. If a collaborator of ours were to be involved in
a business combination, the continued pursuit and emphasis on our product development or commercialization program could be delayed,
diminished or terminated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>ABVC, through BioLite, may not be able
to receive the full amounts available under the collaboration agreement by and between BioLite, Inc. and BioHopeKing, which could increase
its burden to seek additional capital to fund the business operations.</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In February and December 2015, BioLite, Inc.,
a subsidiary of BioLite, entered into a total of three collaboration agreements with BioHopeKing to jointly develop ABV-1501 for TNBC
(or BLI-1401-2 as used by BioLite internally) and ABV-1504 for MDD (or BLI-1005 as used by BioLite internally) in most Asian countries
and BLI-1006, which has been later replaced with BLI-1008 for ADHD in Asia, excluding Japan. ABVC and BioLite are co-developing ABV-1501
for TNBC and ABV-1504 for MDD pursuant to the Collaboration Agreement and its Addendum entered by and between BriVision and BioLite Taiwan
where ABVC and BriVision are responsible for the clinical trials of such two new drug candidates. In accordance with the terms of the
BioHopeKing Collaboration Agreement for ABV-1501 or BLI-1401-2 and the Addendum thereto, BioLite shall receive payments of a total of
$10 million in cash and equity of BioHopeKing or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s
achievements of certain milestones and twelve per cent (12%) of net sales of the drug products when ABV-1501 or BLI-1401-2 is approved
for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it may not receive the rest
of the payments from BioHopeKing. As a result of BioLite&#8217;s potential inability to receive the full payments under those collaboration
agreements with BioHopeKing, ABVC may have to seek other sources of financing to fund its operation activities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 18 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0; font-family: Times New Roman, Times, Serif"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>ABVC
and its Subsidiaries may not be successful in establishing and maintaining additional strategic partnerships, which could adversely affect
ABVC&#8217;s ability to develop and commercialize products, negatively impacting its operating results.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition to ABVC&#8217;s current collaboration with BioHopeKing for selected Asian markets, a part of its strategy is to evaluate and,
as deemed appropriate, enter into additional partnerships in the future with major biotechnology or pharmaceutical companies. ABVC&#8217;s
products may prove to be difficult to effectively license out as planned. Various regulatory, commercial and manufacturing factors may
impact ABVC&#8217;s ability to seek co-developers of or grow revenues from licensing out any of the seven products in the pipeline, none
of which has been fully licensed out. Specifically, ABVC may encounter difficulty by virtue of:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to effectively identify and align with commercial partners in the U.S. to collaborate the development of ABV-1504 for the
    treatment of Major Depressive Disorder, ABV-1505 to treat Attention-Deficit Hyperactivity Disease, ABV-1501 for the treatment of
    Triple Negative Breast Cancer, ABV-1519 to treat of Non-Small Cell Lung Cancer, ABV-1703 to the treatment of Pancreatic Cancer, ABV-1601
    to treat Depression in Cancer Patients and ABV-1702 to treat Myelodysplastic syndromes and ABV-1701 Vitargus for the treatments of
    Retinal Detachment or Vitreous Hemorrhage;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to secure appropriate contract research organizations (&#8220;CRO&#8221;s) to conduct data analysis, lab research and FDA
    communication; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">its
    inability to effectively continue clinical studies on and secure positive research results of all of our investigational new drugs
    to attract additional commercial collaborators outside the U.S.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC
faces significant competition in seeking appropriate partners for its therapeutic candidates, and the negotiation process is time-consuming
and complex. In order for ABVC to successfully partner its autoimmune, CNS and hematology therapeutic candidates, as well as Vitargus,
its medical device, potential partners must view these medicinal candidates as economically valuable in markets they determine to be
attractive in light of the terms that ABVC is seeking and compared to other available products for licensing by other companies. Even
if ABVC is successful in its efforts to establish new strategic partnerships, the terms that ABVC agrees upon may not be favorable, and
it may not be able to maintain such strategic partnerships if, for example, development or approval of an autoimmune therapeutic is delayed
or sales of an approved product are disappointing. Any delay in entering into new strategic partnership agreements related to any of
ABVC&#8217;s therapeutic candidates could delay the development and commercialization of such candidates and reduce its competitiveness
even if it reaches the market.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
ABVC fails to establish and maintain additional strategic partnerships or collaboration related to its therapeutic candidates that have
not been fully licensed, it will bear all of the risk and costs related to the development of any such drug candidate, and it may need
to seek additional financing, hire additional employees and otherwise develop expertise for which it has not budgeted. This could negatively
affect the development of any incompletely partnered new drug candidates.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>ABVC&#8217;s
licensors may choose to terminate any of the license agreements with ABVC. As a result, ABVC&#8217;s research and development of new
drug candidates that contain the underlying API may be terminated abruptly. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
ABVC&#8217;s Subsidiary BioLite materially breaches any license agreements it has with Yukiguni Maitake Co. (&#8220;Yukiguni&#8221;),
Medical and Pharmaceutical Industry Technology and Development Center (&#8220;MPITDC&#8221;) or Industrial Technology Research Institute
(&#8220;ITRI&#8221;), or any of such license agreement terminates unexpectedly, BioLite may not be able to continue its research and
development of the new drug candidate which contains the underlying API whose license has been terminated. Pursuant to the Yukiguni License
Agreement, if BioLite fails to meet the milestone sales requirement or submit certain applications to the appropriate health authorities
on a schedule prescribed therein, Yukiguni shall have the right to terminate the Yukiguni License Agreement. If the Yukiguni License
Agreement is terminated involuntarily, BioLite will be forced to discontinue its new drug development of ABV-1703, ABV-1502 and ABV-1501
and terminate the collaboration agreements relating to the three new drug candidates. The termination of the right to use the underlying
API will materially disrupt the operations of ABVC. Pursuant to the license agreement between BioLite Taiwan and ITRI, if BioLite Taiwan
fails to complete the research submission milestones according to the schedule set forth therein without reasons or with reasons unstatisfied
with ITRI, ITRI shall have the right to terminate the license agreement with BioLite Taiwan without refund to BioLite Taiwan. BioLite
Taiwan and BioLite have submitted the IND for PDC-1421 and subsequently conducted Phase II clinical trials of two drug candidiates developed
from PDC-1421 according to the schedule listed in the license agreement between BioLite Taiwan and MPITDC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>ABVC&#8217;s
Subsidiary BioLite depends on one supplier for the API of ABV-1703, ABV-1519, ABV-1502 and ABV-1501 and any failure of such supplier
to deliver sufficient quantities of the API that meets its quality standard could have a material adverse effect on its research of these
four drug candidates. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Currently
BioLite relies primarily on Yukiguni, a Japanese supplier, to provide Yukiguni Maitake Extract 404, the API which is contained in ABV-1703,
ABV-1519, ABV-1502 and ABV-1501, four of the seven drug candidates in BioLite&#8217;s oncology/hematology portfolio. It has entered into
the Yukiguni License Agreement, among other things, for the delivery of Yukiguni Maitake Extract 404. BioLite agrees to fulfill its demand
of the Yukiguni Maitake Extract 404 by purchasing first from Yukiguni respecting the therapeutic products and Yukiguni represents that
it will provide sufficient quantities of such API that meets cGMP standards. If the supplies of Yukiguni Maitake Extract 404 were interrupted
for any reason, BioLite&#8217;s research and development activities of these four drug candidates could be delayed. These delays could
be extensive and expensive, especially in situations where a substitution is not readily available.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">BioLite
is currently negotiating with another supplier of Yukiguni Maitake Extract 404 that is located in Canada. However, there can be no assurance
that the negotiation will be successful. Failure to obtain adequate supplies of high quality Yukiguni Maitake Extract 404 in a timely
manner could have a disruptive effect on ABVC and BioLite&#8217;s research and development activities of ABV-1703, ABV-1519, ABV-1502
and ABV-1501, resulting in a material adverse effect on the Company&#8217;s business, financial condition and results of operations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 19 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>ABVC
may use hazardous chemicals and biological materials in its business. Any claims relating to improper handling, storage or disposal of
these materials could be time consuming and costly. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC&#8217;s
research and development may involve the controlled use of hazardous materials, including chemicals and biological materials. ABVC cannot
eliminate the risk of accidental contamination or discharge and any resulting injury from these materials. ABVC may be sued for any injury
or contamination that results from its use or the use by third parties of these materials, and its liability may exceed any insurance
coverage and its total assets. Federal, state and local laws and regulations govern the use, manufacture, storage, handling and disposal
of these hazardous materials and specified waste products, as well as the discharge of pollutants into the environment and human health
and safety matters. Although ABVC makes its best efforts to comply with environmental laws and regulations despite the associated high
costs and inconvenience, ABVC cannot guarantee that it will not mishandle any hazardous materials in the future. If it fails to comply
with these requirements or any improper handling of hazardous materials occurs, it could incur substantial costs, including civil or
criminal fines and penalties, clean-up costs or capital expenditures for control equipment or operational changes necessary to achieve
and maintain compliance. In addition, ABVC cannot predict the impact on its business of new or amended environmental laws or regulations
or any changes in the way existing and future laws and regulations are interpreted and enforced.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
facilities where the samples of drug candidates are manufactured need to be maintained and monitored in compliance with the good manufacturing
practice standards, the failure of such maintenance could contaminate the results of our clinical trials and adversely affect our operations.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC&#8217;s
Subsidiary BioKey operates a laboratory facility that is a certified good manufacturing practice facility (&#8220;cGMP&#8221;) and some
of its contract clinical trial service providers use cGMP facilities to conduct clinical studies. ABVC cannot be certain that ABVC or
its present or future contract manufacturers or suppliers will be able to comply with cGMPs regulations and other FDA regulatory requirements.
Failure to comply with these requirements may result in, among other things, total or partial suspension of production activities, failure
of the FDA to grant approval for marketing, and withdrawal, suspension, or revocation of marketing approvals.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to Intellectual Property</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Pharmaceutical
patents and patent applications involve highly complex legal and factual questions, which, if determined adversely to the Company, could
negatively impact its respective licensors&#8217; patent position and interrupt its research activities. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
patent positions of pharmaceutical companies and research institutions can be highly uncertain and involve complex legal and factual
questions. The interpretation and breadth of claims allowed in some patents covering pharmaceutical compositions may be uncertain and
difficult to determine, and are often affected materially by the facts and circumstances that pertain to the patented compositions and
the related patent claims. The standards of the U.S. Patent and Trademark Office, or USPTO, are sometimes uncertain and could change
in the future. Consequently, the issuance and scope of patents cannot be predicted with certainty. Patents, if issued, may be challenged,
invalidated or circumvented. U.S. patents and patent applications may also be subject to interference proceedings, and U.S. patents may
be subject to re-examination proceedings, post-grant review and/or inter parties review in the USPTO. Foreign patents may be subject
to opposition or comparable proceedings in the corresponding foreign patent office, which could result in either loss of the patent or
denial of the patent application or loss or reduction in the scope of one or more of the claims of the patent or patent application.
In addition, such interference, re-examination, post-grant review, inter parties review and opposition proceedings may be costly. Accordingly,
rights under any issued patents may not provide the Company with sufficient protection against competitive products or processes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, changes in or different interpretations of patent laws in the U.S. and foreign countries may permit others to use discoveries
of the Company or to develop and commercialize their new drug candidates without providing any compensation thereto, or may limit the
number of patents or claims the Company can obtain. The laws of some countries do not protect intellectual property rights to the same
extent as U.S. laws and those countries may lack adequate rules and procedures for defending the intellectual property rights of the
Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the Company fails to obtain and maintain patent protection and trade secret protection of its respective products, the Company could
lose their competitive advantages and competition it faces would increase, reducing any potential revenues and adversely affecting its
ability to attain or maintain profitability.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Developments
in patent law could have a negative impact on the Company&#8217;s Licensors&#8217; patent positions and the Company&#8217;s business.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
time to time, the U.S. Supreme Court, other federal courts, the U.S. Congress or the USPTO may change the standards of patentability
and any such changes could have a negative impact on the Company&#8217;s business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, the Leahy-Smith America Invents Act, or the America Invents Act, which was signed into law in 2011, includes a number of significant
changes to U.S. patent law. These changes include a transition from a &#8220;first-to-invent&#8221; system to a &#8220;first-to-file&#8221;
system, changes the way issued patents are challenged, and changes the way patent applications are disputed during the examination process.
These changes may favor larger and more established companies that have greater resources to devote to patent application filing and
prosecution. The USPTO has developed regulations and procedures to govern the full implementation of the America Invents Act, and many
of the substantive changes to patent law associated with the America Invents Act, and, in particular, the first-to-file provisions, became
effective on March 16, 2013. Substantive changes to patent law associated with the America Invents Act may affect the Company, BioLite
and BioKey&#8217;s ability to obtain patents, and if obtained, to enforce or defend them. Accordingly, it is not clear what, if any,
impact the America Invents Act will ultimately have on the cost of prosecuting the Company&#8217;s patent applications, its ability to
obtain patents based on its discoveries and its ability to enforce or defend its patents.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 20 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>If
the Company is unable to protect the confidentiality of its trade secrets, its business and competitive position would be harmed, respectively.
</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition to patent protection, because the Company operates in the highly technical field of discovery and development of therapies,
it relies in part on trade secret protection in order to protect its proprietary technology and processes. However, trade secrets are
difficult to protect. The Company has entered into confidentiality and non-disclosure agreements with its employees, consultants, outside
scientific and commercial collaborators, sponsored researchers, and other advisors. These agreements generally require that the other
party keep confidential and not disclose to third parties any confidential information developed by the party or made known to the party
by the Company during the course of the party&#8217;s relationship therewith. These agreements also generally provide that inventions
conceived by the party in the course of rendering services to the Company will be ABVC&#8217;s exclusive property. However, these agreements
may not be honored and may not effectively assign intellectual property rights to the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition to contractual measures, the Company tries to protect the confidential nature of its proprietary information using physical
and technological security measures. Such measures may not, for example, in the case of misappropriation of a trade secret by an employee
or third party with authorized access, provide adequate protection for the Company. The Company&#8217;s security measures may not prevent
an employee or consultant from misappropriating its trade secrets and providing them to a competitor, and recourse it takes against such
misconduct may not provide an adequate remedy to protect the Company&#8217;s interests fully. Enforcing a claim that a party illegally
disclosed or misappropriated a trade secret can be difficult, expensive, and time-consuming, and the outcome is unpredictable. In addition,
courts outside the U.S. may be less willing to protect trade secrets. Trade secrets may be independently developed by others in a manner
that could prevent legal recourse by the Company. If the Company&#8217;s confidential or proprietary information, such as the trade secrets,
were to be disclosed or misappropriated, or if any such information was independently developed by a competitor, its competitive position
could be harmed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Third
parties may assert that the Company&#8217;s employees or consultants have wrongfully used or disclosed confidential information or misappropriated
trade secrets. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company might employ individuals who were previously employed at universities or other biopharmaceutical companies, including its competitors
or potential competitors. Although through certain non-disclosure covenants and employment agreements with its officers and employees,
the Company tries to ensure that its employees and consultants do not use the proprietary information or know-how of others in the work
for the Company, the Company may be subject to claims that it or its employees, consultants or independent contractors have inadvertently
or otherwise used or disclosed intellectual property, including trade secrets or other proprietary information, of a former employer
or other third parties. Litigation may be necessary to defend against these claims. If the Company fails in defending any such claims,
in addition to paying monetary damages, the Company may lose valuable intellectual property rights or personnel. Even if the Company
is successful in defending against such claims, litigation could result in substantial costs and be a distraction to the Company&#8217;s
management and other employees.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>ABVC&#8217;s
ability to compete may decline if it does not adequately protect its proprietary rights or if it is barred by the intellectual property
rights of others. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC&#8217;s
commercial success depends on obtaining and maintaining proprietary rights to its drug candidates as well as successfully defending these
rights against third-party challenges. ABVC obtains its rights to use and research certain proprietary information to further develop
the drug candidates primarily from three institutions, MPITDC, ITRI and Yukiguni (collectively the &#8220;Licensors&#8221;). These three
institutions own the intellectual property rights in the products that have been licensed to us and may prosecute new patents of the
drug candidates that are invented or discovered within the licensed scope of use under the respective license agreements. ABVC will only
be able to protect its new drug candidates from unauthorized use by third parties to the extent that its valid and enforceable patents,
or effectively protected trade secrets and know-how, cover them.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC&#8217;s
ability to obtain new patent protection for its new drug candidates is uncertain due to a number of factors, including that:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    may not have been the first to make the inventions covered by pending patent applications or issued patents;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    may not have been the first to file patent applications for its new drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">others
    may independently develop identical, similar or alternative products or compositions and uses thereof;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC&#8217;s
    disclosures in patent applications may not be sufficient to meet the statutory requirements for patentability;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    or all of ABVC&#8217;s pending patent applications may not result in issued patents;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    may not seek or obtain patent protection in countries that may eventually provide a significant business opportunity;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
    patents issued to ABVC may not provide a basis for commercially viable products, may not provide any competitive advantages, or may
    be successfully challenged by third parties;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC&#8217;s
    methods may not be patentable;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 21 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC&#8217;s
    licensors may successfully challenge that ABVC&#8217;s new patent application fall outside the licensed use of the products; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">others
    may design around ABVC&#8217;s patent claims to produce competitive products which fall outside of the scope of its patents.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Even
if ABVC has or obtains new patents covering its new drug candidates, ABVC may still be barred from making, using and selling them because
of the patent rights of others. Others may have filed, and in the future may file, patent applications covering products that are similar
or identical to ABVC. There are many issued U.S. and foreign patents relating to therapeutic products and some of these relate to ABVC&#8217;s
new drug candidates. These could materially affect ABVC&#8217;s ability to develop its drug candidates. Because patent applications can
take many years to issue, there may be currently pending applications unknown to ABVC that may later result in issued patents that its
new drug candidates may infringe. These patent applications may have priority over patent applications filed by ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
Company and its respective licensors may not be able to enforce their intellectual property rights throughout the world. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
laws of some foreign countries do not protect intellectual property rights to the same extent as the laws of the U.S. Many companies
have encountered significant problems in protecting and defending intellectual property rights in certain foreign jurisdictions. The
legal systems of some countries, particularly developing countries, do not favor the enforcement of patents and other intellectual property
protection, especially those relating to pharmaceuticals and medical devices. This could make it difficult for the Company and its respective
licensors to stop the infringement of some of the Licensors&#8217; patents, or the misappropriation of their other intellectual property
rights. For example, many foreign countries have compulsory licensing laws under which a patent owner must grant licenses to third parties.
In addition, many countries limit the enforceability of patents against third parties, including government agencies or government contractors.
In these countries, patents may provide limited or no benefit. Patent protection must ultimately be sought on a country-by-country basis,
which is an expensive and time-consuming process with uncertain outcomes. Accordingly, the Company and its licensors have chosen in the
past and may choose in the future not to seek patent protection in certain countries, and as a result the Company will not have the benefit
of patent protection in such countries. Moreover, the Company may choose in the future not to seek patent protection in certain countries,
and as a result it will not have the benefit of patent protection in such countries.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Proceedings
to enforce the Company&#8217;s and its licensors&#8217; patent rights in foreign jurisdictions could result in substantial costs and
divert its efforts and attention from other aspects of the businesses. Accordingly, the efforts to protect the Company&#8217;s intellectual
property rights in such countries may be inadequate. In addition, changes in the law and legal decisions by courts in the U.S. and foreign
countries may affect the Company&#8217;s ability to obtain adequate protection for its technology and the enforcement of intellectual
property.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b>Regulatory
Risks Relating to Biopharmaceutical Business</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
Company is subject to various government regulations.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
manufacture and sale of human therapeutic and diagnostic products in the U.S. and foreign jurisdictions are governed by a variety of
statutes and regulations. These laws require approval of manufacturing facilities, controlled research and testing of products and government
review and approval of a submission containing manufacturing, preclinical and clinical data in order to obtain marketing approval based
on establishing the safety and efficacy of the product for each use sought, including adherence to current PIC/S Guide to Good Manufacturing
Practice for Medicinal products during production and storage, and control of marketing activities, including advertising and labeling.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
products the Company is currently developing will require significant development, preclinical and clinical testing and investment of
substantial funds prior to its commercialization. The process of obtaining required approvals can be costly and time-consuming, and there
can be no assurance that future products will be successfully developed and will prove to be safe and effective in clinical trials or
receive applicable regulatory approvals. Markets other than the U.S. have similar restrictions. Potential investors and shareholders
should be aware of the risks, problems, delays, expenses and difficulties which we may encounter in view of the extensive regulatory
environment which controls our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
Company cannot be certain that it will be able to obtain regulatory approval for, or successfully commercialize, any of its current or
future product candidates. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company may not be able to develop any current or future product candidates. The Company&#8217;s new drug candidates will require substantial
additional clinical development, testing, and regulatory approval before the commencement of commercialization. The clinical trials of
the Company&#8217;s drug candidates are, and the manufacturing and marketing of our new drug candidates will be subject to extensive
and rigorous review and regulation by numerous government authorities in the U.S. and in other countries where the Company intend to
test and, if approved, market any new drug candidate. Before obtaining regulatory approvals for the commercial sale of any product candidate,
the Company must demonstrate through pre-clinical testing and clinical trials that the product candidate is safe and effective for use
in each target indication. This process can take many years and may include post-marketing studies and surveillance, which will require
the expenditure of substantial resources. Of the large number of drugs in development in the U.S., only a small percentage successfully
completes the FDA regulatory approval process and is commercialized. Accordingly, even if the Company is able to obtain the requisite
financing to continue to fund its development and clinical programs, it cannot assure the investors that any of the product candidates
will be successfully developed or commercialized.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 22 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is not permitted to market a therapeutic product in the U.S. until it receives approval of an NDA or ANDA, for that product from
the FDA, or in any foreign countries until they receive the requisite approval from such countries. Obtaining approval of an NDA is a
complex, lengthy, expensive and uncertain process, and the FDA may delay, limit or deny approval of any product candidate for many reasons,
including, among others:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unable
    to demonstrate that a product candidate is safe and effective to the satisfaction of the FDA;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    results of the Company&#8217;s clinical trials may not meet the level of statistical or clinical significance required by the FDA
    for marketing approval;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    FDA may not approve the formulation of any product candidate;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    CROs, that BioLite or the Company retains to conduct its clinical trials may take actions outside of its control that materially
    adversely impact its clinical trials;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">delays
    in patient enrollment, variability in the number and types of patients available for clinical trials, and lower-than anticipated
    retention rates for patients in clinical trials;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    FDA may find the data from pre-clinical studies and clinical trials insufficient to demonstrate that a product candidate&#8217;s
    clinical and other benefits outweigh its safety risks, such as the risk of drug abuse by patients or the public in general;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    FDA may disagree with the interpretation of data from the Company&#8217;s pre-clinical studies and clinical trials;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    FDA may not accept data generated at the Company&#8217;s clinical trial sites;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">if
    an NDA, if and when submitted, is reviewed by an advisory committee, the FDA may have difficulties scheduling an advisory committee
    meeting in a timely manner or the advisory committee may recommend against approval of our application or may recommend that the
    FDA require, as a condition of approval, additional pre-clinical studies or clinical trials, limitations on approved labeling or
    distribution and use restrictions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    FDA may require development of a Risk Evaluation and Mitigation Strategy, or REMS, as a condition of approval or post-approval; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    FDA may change its approval policies or adopt new regulations.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">These
same risks apply to applicable foreign regulatory agencies from which the Company, through BioLite, may seek approval for any of our
new drug candidates.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any
of these factors, many of which are beyond the Company&#8217;s control, could jeopardize its ability to obtain regulatory approval for
and successfully market any new drug candidate. As a result, any such setback in the Company&#8217;s pursuit of initial or additional
regulatory approval would have a material adverse effect on its business and prospects.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the Company does not successfully complete pre-clinical and Phase I and II clinical development, it will be unable to receive full payments
under their respective collaboration agreements, find future collaborators or partners to take the drug candidates to Phase III clinical
trials. Even if the Company successfully completes all Phase I and II clinical trials, those results are not necessarily predictive of
results of additional trials that may be needed before an NDA for Phase III trials may be submitted to the FDA. Although there are a
large number of drugs in development in the U.S. and other countries, only a very small percentage result in commercialization, and even
fewer achieve widespread physician and consumer acceptance following the regulatory approval.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, the Company may encounter delays or drug candidate rejections based on new governmental regulations, future legislative or
administrative actions, or changes in FDA policy or interpretation during the period of product development. If the Company obtains required
regulatory approvals, such approvals may later be withdrawn. Delays or failures in obtaining regulatory approvals may result in:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">varying
    interpretations of data and commitments by the FDA and similar foreign regulatory agencies; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">diminishment
    of any competitive advantages that such drug candidates may have or attain.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Furthermore,
if the Company fails to comply with applicable FDA and other regulatory requirements at any stage during this regulatory process, the
Company may encounter or be subject to:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">delays
    or termination in clinical trials or commercialization;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">refusal
    by the FDA or similar foreign regulatory agencies to review pending applications or supplements to approved applications;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">product
    recalls or seizures;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">suspension
    of manufacturing;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 23 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">withdrawals
    of previously approved marketing applications; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">fines,
    civil penalties, and criminal prosecutions.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
Company faces substantial competition from companies with considerably more resources and experience than the Company has, which may
result in others discovering, developing, receiving approval for, or commercializing products before or more successfully than the Company.
</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company competes with companies that research, develop, manufacture and market already-existing and new pharmaceutical products in the
fields of CNS, hematology/oncology and autoimmune. The Company anticipates that it will face increased competition in the future as new
companies enter the market with new drugs and/or technologies and/or their competitors improve their current products. One or more of
their competitors may offer new drugs superior to the Company&#8217;s and render the Company&#8217;s drugs uneconomical. A lot of the
Company&#8217;s current competitors, as well as many of its respective potential competitors, have greater name recognition, more substantial
intellectual property portfolios, longer operating histories, significantly greater resources to invest in new drug development, more
substantial experience in product marketing and new product development, greater regulatory expertise, more extensive manufacturing capabilities
and the distribution channels to deliver products to customers. If the Company is not able to compete successfully, it may not generate
sufficient revenue to become profitable. The Company&#8217;s ability to compete successfully will depend largely on its ability to:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">successfully
    commercialize its drug candidates with commercial partners;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">discover
    and develop new drug candidates that are superior to other products in the market;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">with
    its collaborators, obtain required regulatory approvals;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">attract
    and retain qualified personnel; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain
    patent and/or other proprietary protection for its product candidates.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Established
pharmaceutical companies devote significant financial resources to discovering, developing or licensing novel compounds that could make
the Company&#8217;s products and product candidates obsolete. Our competitors may obtain patent protection, receive FDA approval, and
commercialize medicines before we do. Other companies are or may become engaged in the discovery of compounds or botanical materials
that may compete with the drug candidates the Company is developing.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company competes with a large number of well-established pharmaceutical companies that may have more resources than the Company does
in developing therapeutics in the fields of CNS, oncology/hematology and ophthalmology.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any
new drug candidate the Company is developing or commercializing that competes with a currently-approved product must demonstrate compelling
advantages in efficacy, convenience, tolerability and/or safety in order to address price competition and be commercially successful.
If the Company is not able to compete effectively against its current and future competitors, its business will not grow and its financial
condition and operations will suffer.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Relating to Doing Business Outside the United States</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Because
part of ABVC&#8217;s pharmaceutical research and development is conducted outside of the U.S., the Company is subject to the risks of
doing business internationally, including periodic foreign economic downturns and political instability, which may adversely affect the
Company&#8217;s revenue and cost of doing business in Taiwan.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC
collaborates with partners whose primary place of business is in Taiwan, Republic of China and the Company has certain key employees
in Taiwan. Foreign economic downturns may affect our results of operations in the future. Additionally, other facts relating to the operation
of the Company&#8217;s business outside of the U.S. may have a material adverse effect on the Company&#8217;s business, financial condition
and results of operations, including:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">international
    economic and political changes;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    imposition of governmental controls or changes in government regulations, including tax laws, regulations and treaties;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in, or impositions of, legislative or regulatory requirements regarding the pharmaceutical industry;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance
    with U.S. and international laws involving international operations, including the Foreign Corrupt Practices Act and export control
    laws;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties
    in achieving headcount reductions due to unionized labor and works councils;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">restrictions
    on transfers of funds and assets between jurisdictions; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">China-
    Taiwan geo-political instability.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 24 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
the Company continues to operate its business globally, its success will depend in part, on its ability to anticipate and effectively
manage these risks. The impact of any one or more of these factors could materially adversely affect the Company&#8217;s business, financial
condition and results of operations.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
Company may be exposed to liabilities under the U.S. Foreign Corrupt Practices Act (&#8220;FCPA&#8221;) and Chinese anti-corruption law.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company is subject to the FCPA, and other laws that prohibit improper payments or offers of payments to foreign governments, foreign
government officials and political parties by U.S. persons as defined by the statute for purposes of obtaining or retaining businesses.
The Company may have agreements with third parties who may make sales in mainland China and the U.S., during the process of which the
Company may be exposed to corruption. Activities in Taiwan create the risk of unauthorized payments or offers of payments by an employee,
consultant or agent of the Company, because these parties are not always subject to the Company&#8217;s control.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Although
the Company believes to date it has complied in all material aspects with the provisions of the FCPA and Chinese anti-corruption law,
the existing safeguards and any future improvements may prove to be less than effective and any of the Company&#8217;s employees, consultants
or agents may engage in corruptive conduct for which the Company might be held responsible. Violations of the FCPA or Chinese anti-corruption
law may result in severe criminal or civil sanctions against the Company and individuals and therefore could negatively affect the Company&#8217;s
business, operating results and financial condition. In addition, the Taiwanese government may seek to hold the Company liable as a successor
for FCPA violations committed by companies in which the Company invests or acquires.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>International
operations expose the Company to currency exchange and repatriation risks, and the Company cannot predict the effect of future exchange
rate fluctuations on its business and operating results.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company has business operations in Taiwan and collaborative activities in the U.S. and Japan. Substantial amounts of revenues are received
and expenses are incurred in New Taiwan Dollars and U.S. dollars. Thus, the Company has exposure to currency fluctuations. The Company
cannot assure you that the effect of currency exchange fluctuations will not materially affect its revenues and net income in the future.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
conduct our operations internationally and the effect of business, legal and political risks associated with international operations
may seriously harm our business.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Sales
to customers outside the United States accounted for 66 % and 7% for the year ended December 31, 2022 and 2021, respectively. Our international
sales and operations are subject to a wide range of risks, which may vary from country to country or region to region. These risks include
the following:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">export
    and import duties, changes to import and export regulations, and restrictions on the transfer of funds;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">political
    and economic instability;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">issues
    arising from cultural or language differences and labor unrest;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">longer
    payment cycles and greater difficulty in collecting accounts receivable;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance
    with trade and technical standards in a variety of jurisdictions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties
    in staffing and managing international operations, including the risks associated with fraud, theft and other illegal conduct;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">compliance
    with laws and regulations, including environmental, employment and tax laws, which vary from country to country and over time, increasing
    the costs of compliance and potential risks of non-compliance; </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">difficulties
    enforcing our contractual and intellectual property rights, especially in those foreign countries that do not respect and protect
    intellectual property rights to the same extent as the United States and European countries;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">operations
    may be affected by political tensions, trade disputes and similar matters, particularly between China and Taiwan or between China
    and the United States;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
    States and foreign trade restrictions, including those that may limit the importation of technology or components to or from various
    countries or impose tariffs or quotas; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">imposition
    of currency exchange controls or taxes that make it impracticable or costly to repatriate funds from foreign countries.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
cannot assure you that risks relating to our international operations will not seriously harm our business.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 25 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>If
the Company becomes directly subject to the recent scrutiny, criticism and negative publicity involving U.S.-listed Chinese companies,
we may have to expend significant resources to investigate and resolve the matters. Any unfavorable results from the investigations could
harm our business operations, this offering and our reputation.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Recently,
U.S. public companies that have substantially all of their operations in China, have been subjects of intense scrutiny, criticism and
negative publicity by investors, financial commentators and regulatory agencies, such as the SEC. Much of the scrutiny, criticism and
negative publicity has centered on financial and accounting irregularities, lack of effective internal control over financial accountings,
inadequate corporate governance and ineffective implementation thereof and, in many cases, allegations of fraud. As a result of enhanced
scrutiny, criticism and negative publicity, the publicly traded stocks of many U.S. listed Chinese companies have sharply decreased in
value and, in some cases, have become virtually worthless or illiquid. Many of these companies are now subject to shareholder lawsuits
and SEC enforcement actions and are conducting internal and external investigations into the allegations. It is not clear what effects
the sector-wide investigations will have on the Company. If the Company becomes a subject of any unfavorable allegations, whether such
allegations are proven to be true or untrue, the Company will have to expend significant resources to investigate such allegations and
defend the Company. If such allegations were not proven to be baseless, the Company would be severely hampered and the price of the stock
of the Company could decline substantially. If such allegations were proven to be groundless, the investigation might have significantly
distracted the attention of the Company&#8217;s management.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to the Company&#8217;s Financial Condition</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
existing indebtedness may adversely affect our ability to obtain additional funds and may increase our vulnerability to economic or business
downturns. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
are subject to a number of risks associated with our indebtedness, including: 1) we must dedicate a portion of our cash flows from operations
to pay debt service costs, and therefore we have less funds available for operations and other purposes; 2) it may be more difficult
and expensive to obtain additional funds through financings, if available at all; 3) we are more vulnerable to economic downturns and
fluctuations in interest rates, less able to withstand competitive pressures and less flexible in reacting to changes in our industry
and general economic conditions; and 4) if we default under any of our existing credit facilities or if our creditors demand payment
of a portion or all of our indebtedness, we may not have sufficient funds to make such payments. As of December 31, 2022, our outstanding
current liabilities were approximately $5.8 million, which consisted primarily of short-term bank loans and accrued expenses. On April
5 and 20, 2020, we entered into certain exchange agreements separately with certain U.S. and non-U.S. holders of certain convertible
promissory notes in the aggregate amount of $1,446,780; pursuant to the exchange agreements, we issued to the Holders an aggregate of
795,735 shares of Common Stock and warrants to purchase 795,735 shares of Common Stock. On November 9, 2020, we entered into an exchange
agreement with a certain non-U.S. holder of certain convertible promissory notes in the amount of $270,272; pursuant to the exchange
agreements, we will issue to the holder an aggregate of 120,121 shares of Common Stock and warrants to purchase 120,121 shares of Common
Stock. We also agreed to issue an aggregate of 545,182 options of common stock to some of our employees in lieu of their deferred salaries
in an aggregate amount of $1,090,360.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Failure
to remediate a material weakness in internal accounting controls could result in material misstatements in our financial statements.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Our
management has identified a material weakness in our internal control over financial reporting related to not having sufficient and skilled
accounting personnel with appropriate level of technical accounting knowledge and experience in the application of accounting principles
generally accepted in the United States commensurate with the Company&#8217;s financial reporting requirements and has concluded that,
due to such material weakness, our disclosure controls and procedures were not effective as of December 31, 2022. If not remediated,
or if we identify further material weaknesses in our internal controls, our failure to establish and maintain effective disclosure controls
and procedures and internal control over financial reporting could result in material misstatements in our financial statements and a
failure to meet our reporting and financial obligations, each of which could have a material adverse effect on our financial condition
and the trading price of our common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Failure
to maintain the effectiveness of our disclosure controls and procedures may lead to restatement of our financial statements, harm our
operating results, subject us to regulatory scrutiny and sanction, cause investors to lose confidence in our reported financial information
and have a negative effect on the market prices for our Common Stock.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Sarbanes-Oxley Act of 2002 and the Securities and Exchange Commission (SEC) have requirements that we may fail to meet or we may fall
out of compliance with, such as the internal controls auditor attestation required under Section 404 of the Sarbanes-Oxley Act of 2002,
with which we are not currently required to comply as we are a smaller reporting company. If we fail to achieve and maintain the adequacy
of our internal controls, as such standards are modified, supplemented or amended from time to time, we may not be able to ensure that
we can conclude on an ongoing basis that we have effective internal controls over financial reporting in accordance with Section 404
of the Sarbanes-Oxley Act of 2002. Moreover, effective internal controls, particularly those related to revenue recognition, are necessary
for us to produce reliable financial reports and are important to help prevent financial fraud. If we cannot provide reliable financial
reports or prevent fraud, our business and operating results could be harmed, investors could lose confidence in our reported financial
information, and the trading price of our stock could drop significantly.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 26 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
articles of incorporation allow for our board to create new series of preferred stock without further approval by our shareholders, which
could adversely affect the rights of the holders of our Common Stock. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Our
Board of Directors has the authority to fix and determine the relative rights and preferences of preferred stock without shareholder
approval. As a result, our Board of Directors could authorize the issuance of a series of preferred stock that would grant to holders
the preferred right to our assets upon liquidation, the right to receive dividend payments before dividends are distributed to the holders
of Common Stock and the right to the redemption of the shares, together with a premium, prior to the redemption of our Common Stock.
In addition, our Board of Directors could authorize the issuance of a series of preferred stock that has greater voting power than our
Common Stock or that is convertible into our Common Stock, which could decrease the relative voting power of our Common Stock or result
in dilution to our existing shareholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
may create any additional series of preferred stock and issue such shares in the future although we do not have any present intention
of doing so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
may not be able to secure financing needed for future operating needs on acceptable terms, or on any terms at all.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
time to time, we may seek additional financing to provide the capital required to expand our production facilities, Research and development
(&#8220;R&amp;D&#8221;) initiatives and/or working capital, as well as to repay outstanding loans if cash flow from operations is insufficient
to do so. We cannot predict with certainty the timing or amount of any such capital requirements. If such financing is not available
on satisfactory terms, we may be unable to expand our business or to develop new business at the rate desired. If we are able to incur
debt, we may be subject to certain restrictions imposed by the terms of the debt and the repayment of such debt may limit our cash flow
and growth. If we are unable to incur debt, we may be forced to issue additional equity, which could have a dilutive effect on our current
shareholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
internal computer systems, or those of our third-party contractors or consultants, may fail or suffer security breaches, which could
result in a material disruption of our product development programs. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Despite
the implementation of security measures, our internal computer systems and those of our third-party contractors and consultants are vulnerable
to damage from computer viruses, unauthorized access, natural disasters, terrorism, war and telecommunication and electrical failures.
While we do not believe that we have experienced any such system failure, accident, or security breach to date, if such an event were
to occur and cause interruptions in our operations, it could result in a loss of clinical trial data for our new drug candidates which
could result in delays in our regulatory approval efforts and significantly increase our costs to recover or reproduce the data. To the
extent that any disruption or security breach results in a loss of or damage to our data or applications or other data or applications
relating to our technology or new drug candidates, or inappropriate disclosure of confidential or proprietary information, we could incur
liabilities and the further development of our product candidates could be delayed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
elimination of personal liability against our directors and officers under Nevada law and the existence of indemnification rights held
by our directors, officers and employees may result in substantial expenses. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC
Bylaws eliminate the personal liability of our directors and officers to us and our shareholders for damages for breach of fiduciary
duty as a director or officer to the extent permissible under Nevada law. Further, our Bylaws provide that we are obligated to indemnify
each of our directors or officers to the fullest extent authorized by Nevada law and, subject to certain conditions, advance the expenses
incurred by any director or officer in defending any action, suit or proceeding prior to its final disposition. Those indemnification
obligations could expose us to substantial expenditures to cover the cost of settlement or damage awards against our directors or officers,
which we may be unable to afford. Further, those provisions and resulting costs may discourage us or our shareholders from bringing a
lawsuit against any of our current or former directors or officers for breaches of their fiduciary duties, even if such actions might
otherwise benefit our shareholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 27 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Risks
Related to the Company&#8217;s Common Stock</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
share price of our Common Stock is volatile and may be influenced by numerous factors, some of which are beyond our control. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
is currently only a limited public market for our Common Stock, which is listed on the Nasdaq Capital Market, and there can be no assurance
that a trading market will develop further or be maintained for our Common Stock in the future. The trading price of our Common Stock
is likely to be highly volatile, and could be subject to wide fluctuations in response to various factors, some of which are beyond our
control. In addition to the factors discussed in this &#8220;Risk Factors&#8221; section and elsewhere herein, these factors include:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    new drug candidates we acquire for commercialization;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    product candidates we seek to pursue, and our ability to obtain rights to develop those product candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    decision to initiate a clinical trial, not to initiate a clinical trial or to terminate an existing clinical trial;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">actual
    or anticipated adverse results or delays in our pre-clinical studies and clinical trials;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    failure to get any of our new drug candidates approved;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">unanticipated
    serious safety and environmental concerns related to the use and research activities of any of our new drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">overall
    performance of the equity markets and other factors that may be unrelated to our operating performance or the operating performance
    of our competitors, including changes in market valuations of similar companies;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">conditions
    or trends in the healthcare, biotechnology and pharmaceutical industries;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">introduction
    of new products offered by us or our competitors;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">announcements
    of significant acquisitions, strategic partnerships, joint ventures or capital commitments by us or our competitors;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to maintain an adequate rate of growth and manage such growth;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">issuances
    of debt or equity securities by us;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">sales
    of our securities by us or our shareholders in the future, or the perception that such sales could occur;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">trading
    volume of our Common Stock;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">effectiveness
    of our internal control over financial reporting or disclosure controls and procedures;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">general
    political and economic conditions in U.S. and other countries and territories where we conduct our business;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">effects
    of natural or man-made catastrophic events; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">adverse
    regulatory decisions;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">additions
    or departures of key scientific or management personnel;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
    in laws or regulations applicable to our product candidates, including without limitation clinical trial requirements for approvals;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">disputes
    or other developments relating to patents and other proprietary rights and our ability to obtain protection for our products;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    dependence on third parties, including CROs and scientific and medical advisors;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">failure
    to meet or exceed any financial guidance or expectations regarding development milestones that we may provide to the public;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">actual
    or anticipated variations in quarterly operating results;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">failure
    to meet or exceed the estimates and projections of the investment community;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">other
    events or factors, many of which are beyond our control.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 28 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, the stock market in general, and the stocks of small-cap healthcare, biotechnology and pharmaceutical companies in particular,
have experienced extreme price and volume fluctuations that have often been unrelated or disproportionate to the operating performance
of these companies. Broad market and industry factors may negatively affect the market price of our Common Stock, regardless of our actual
operating performance. The realization of any of the above risks or any of a broad range of other risks, including those described in
these &#8220;Risk Factors,&#8221; could have a dramatic and material adverse impact on the market price of our Common Stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Insiders
have substantial control over us, and they could delay or prevent a change in our corporate control even if our other shareholders wanted
it to occur.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Our
executive officers, directors, and principal shareholders own, in the aggregate, approximately 61.4% of our outstanding Common Stock.
As a result of their stockholdings, these shareholders are able to assert substantial control over matters requiring shareholder approval,
including the election of directors and approval of significant corporate transactions. This could delay or prevent an outside party
from acquiring or merging with us even if our other shareholders wanted it to occur.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>The
market price of our Common Stock may be volatile</i> and <i>there may not be sufficient liquidity in the market for our securities in
order for investors to sell their securities.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
market price of our Common Stock has been and will likely continue to be highly volatile, as is the stock market in general. Factors
that may materially affect the market price of our Common Stock are beyond our control, these factors may materially adversely affect
the market price of our Common Stock, regardless of our performance. In addition, the public stock markets have experienced extreme price
and trading volume volatility. These broad market fluctuations may influence the market price of our Common Stock. There is currently
only a limited public market for our Common Stock, which is listed on the Nasdaq Capital Market, and there can be no assurance that a
trading market will develop further or be maintained in the future.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
stock markets have experienced extreme price and volume fluctuations that have affected and continue to affect the market prices of equity
securities of many companies, including very recently in connection with the ongoing COVID-19 pandemic, which has resulted in decreased
stock prices for many companies notwithstanding the lack of a fundamental change in their underlying business models or prospects. These
fluctuations have often been unrelated or disproportionate to the operating performance of those companies. Broad market and industry
factors, including potentially worsening economic conditions and other adverse effects or developments relating to the ongoing COVID-19
pandemic, political, regulatory and other market conditions, may negatively affect the market price of shares of our common stock, regardless
of our actual operating performance. The market price of shares of our common stock may decline and you may lose some or all of your
investment.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
have not paid dividends in the past and do not expect to pay dividends in the future, and any return on investment may be limited to
the value of our shares.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
have never paid any cash dividends on our Common Stock and do not anticipate paying any cash dividends in the foreseeable future, and
any return on investment may be limited to the value of our Common Stock. We plan to retain any future earnings to finance growth.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Under
applicable Nevada law, we, as a Nevada corporation, generally may not make a distribution if i) we would not be able to pay our debts
as they become due in the usual course of business, or ii) our total assets would be less than the sum of our total liabilities plus
the amount that would be needed, if we were to be dissolved at the time of distribution, to satisfy the preferential rights upon dissolution
of shareholders whose preferential rights are superior to those receiving the distribution.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>If
securities or industry analysts do not publish research or publish inaccurate or unfavorable research about our business, our stock price
and any trading volume could decline.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Any
trading market for our Common Stock that may develop will depend in part on the research and reports that securities or industry analysts
publish about us or our business. As of the date hereof, there is only 1 publish research report about our business. If securities or
industry analysts provide additional coverage, and one or more of those analysts downgrade our stock or publish inaccurate or unfavorable
research about our business, our stock price would likely decline. If one or more of these analysts cease coverage of our company or
fail to publish reports on us regularly, demand for our Common Stock could decrease, which might cause our stock price and any trading
volume to decline.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 29 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Future
sales and issuances of our Common Stock or rights to purchase Common Stock, including pursuant to our equity incentive plan or otherwise,
could result in dilution of the percentage ownership of our shareholders and could cause our stock price to fall. </i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
expect that we will need significant additional capital in the future to continue our planned operations. To raise capital, we may sell
Common Stock, convertible securities or other equity securities in one or more transactions at prices and in a manner we determine from
time to time. If we sell Common Stock, convertible securities or other equity securities in more than one transaction, including issuance
of equity securities pursuant to any future stock incentive plan to our officers, directors, employees and non-employee consultants for
their services to us, investors in a prior transaction may be materially diluted by subsequent sales. Additionally, any such sales may
result in material dilution to our existing shareholders, and new investors could gain rights, preferences and privileges senior to those
of holders of our Common Stock. Further, any future sales of our Common Stock by us or resales of our Common Stock by our existing shareholders
could cause the market price of our Common Stock to decline. Any future grants of options, warrants or other securities exercisable or
convertible into our Common Stock, or the exercise or conversion of such shares, and any sales of such shares in the market, could have
an adverse effect on the market price of our Common Stock. On October 29, 2021, we filed a registration statement on Form S-3, as amended
on November 16, 2021, which was declared effective on November 29, 2021. On May 11, 2022, we agreed to issue 2,000,000 shares of Common
Stock, par value $0.001 per share, at a price of $2.11 per share and 5-year warrants to purchase up to 2,000,000 shares of Common Stock,
exercisable at a price of $2.45 per share pursuant to certain securities purchase agreement dated May 11, 2022, which was effected as
a takedown off the Company&#8217;s shelf registration statement on Form S-3, as amended. We also issued the co-placement agents warrants
to purchase up to 160,000 shares of Common Stock, on the same terms as the investors warrants in connection with the transaction. We
may issue shares of Common Stock through the Form S-3 in the future, which would further dilute your ownership.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
Common Stock may be subject to the &#8220;penny stock&#8221; rules of the Securities and Exchange Commission, which may make it more
difficult for shareholders to sell our Common Stock.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
SEC has adopted Rule 15g-9 which establishes the definition of a &#8220;penny stock,&#8221; for the purposes relevant to us, as any equity
security that has a market price of less than $5.00 per share, subject to certain exceptions. For any transaction involving a penny stock,
unless exempt, the rules require that a broker or dealer approve a person&#8217;s account for transactions in penny stocks, and the broker
or dealer receive from the investor a written agreement to the transaction, setting forth the identity and quantity of the penny stock
to be purchased.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
order to approve a person&#8217;s account for transactions in penny stocks, the broker or dealer must obtain financial information and
investment experience objectives of the person, and make a reasonable determination that the transactions in penny stocks are suitable
for that person and the person has sufficient knowledge and experience in financial matters to be capable of evaluating the risks of
transactions in penny stocks.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
broker or dealer must also deliver, prior to any transaction in a penny stock, a disclosure schedule prescribed by the SEC relating to
the penny stock market, which, in highlight form sets forth the basis on which the broker or dealer made the suitability determination,
and that the broker or dealer received a signed, written agreement from the investor prior to the transaction.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Generally,
brokers may be less willing to execute transactions in securities subject to the &#8220;penny stock&#8221; rules. This may make it more
difficult for investors to dispose of the Company&#8217;s Common Stock if and when such shares are eligible for sale and may cause a
decline in the market value of its stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Disclosure
also has to be made about the risks of investing in penny stocks in both public offerings and in secondary trading and about the commissions
payable to both the broker-dealer and the registered representative, current quotations for the securities and the rights and remedies
available to an investor in cases of fraud in penny stock transactions. Finally, monthly statements have to be sent disclosing recent
price information for the penny stock held in the account and information on the limited market in penny stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 30 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>Our
failure to meet the continued listing requirements of the Nasdaq Capital Market could result in a delisting of our Common Stock</i>.</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
we fail to satisfy the continued listing requirements of the Nasdaq Capital Market, such as the corporate governance requirements or
the minimum closing bid price requirement, the Nasdaq Capital Market may take steps to delist our common stock. Such a delisting would
likely have a negative effect on the price of our common stock and would impair your ability to sell or purchase our common stock when
you wish to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 19, 2022, we received a deficiency letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) of the Nasdaq
Stock Market LLC (&#8220;Nasdaq&#8221;) notifying us that, for the last 30 consecutive business days, the closing bid price for our common
stock was below the minimum $1.00 per share required for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule
5550(a)(2) (&#8220;Rule 5550(a)(2)&#8221;). Under the Nasdaq Listing Rules, we have until February 14, 2023 to regain compliance. Since
we did not regain compliance by such date, we requested and received an additional 180 days, until August 14, 2023, to comply with Rule
5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
we fail to regain compliance on or prior to August 14, 2023, we could be subject to suspension and delisting proceedings, unless we timely
appeal for a hearing before a Nasdaq Hearings Panel. The request for a hearing will stay any suspension or delisting action pending the
issuance of the decision of the Nasdaq Hearings Panel following the hearing and the expiration of any additional extension granted by
the Nasdaq Hearings Panel. The deficiency has no immediate effect on the listing of our common stock, and our common stock continues
to trade on the Nasdaq Capital Market under the symbol &#8220;ABVC&#8221; at this time. However, there can be no assurance that we will
be able to regain compliance with the bid price requirement under Nasdaq Listing Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May
24, 2023, ABVC BIOPHARMA, INC. (the &#8220;Company&#8221;) received a deficiency letter from the Nasdaq Listing Qualifications Department
(the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;) notifying the Company that it is not currently in compliance
with the minimum stockholders' equity requirement, or the alternatives of market value of listed securities or net income from continuing
operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing Rule 5550(b)(1) requires listed companies to maintain
stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217; equity was $1,734,507 as of March 31,
2023. In accordance with Nasdaq rules, the Company has 45 calendar days, or until July 10, 2023, to submit a plan to regain compliance.
If the plan is accepted, Nasdaq can grant an extension of up to 180 calendar days from the date of the letter, or until December 11,
2023, to evidence compliance. If Nasdaq does not accept the Company&#8217;s compliance plan, the Company may appeal the decision to a
Hearing&#8217;s Panel.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
our common stock were delisted from the Nasdaq, trading of our common stock would most likely take place on an over-the-counter market
established for unlisted securities, such as the OTCQB or the Pink Market maintained by OTC Markets Group Inc. An investor would likely
find it less convenient to sell, or to obtain accurate quotations in seeking to buy, our common stock on an over-the-counter market,
and many investors would likely not buy or sell our common stock due to difficulty in accessing over-the-counter markets, policies preventing
them from trading in securities not listed on a national exchange or other reasons. In addition, as a delisted security, our common stock
would be subject to SEC rules as a &#8220;penny stock,&#8221; which impose additional disclosure requirements on broker-dealers. The
regulations relating to penny stocks, coupled with the typically higher cost per trade to the investor of penny stocks due to factors
such as broker commissions generally representing a higher percentage of the price of a penny stock than of a higher-priced stock, would
further limit the ability of investors to trade in our common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
the event of a delisting, we anticipate that we would take actions to restore our compliance with the Nasdaq Capital Market or another
national exchange&#8217;s listing requirements, but we can provide no assurance that any such action taken by us would allow our Common
Stock to remain listed on the Nasdaq Capital Market, stabilize our market price, improve the liquidity of our common stock, prevent our
common stock from dropping below the Nasdaq Capital Market&#8217;s minimum bid price requirement, or prevent future non-compliance with
the Nasdaq Capital Market or another national exchange&#8217;s listing requirements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>We
will continue to incur significant increased costs as a result of operating as a public company, and our management will be required
to devote substantial time to new compliance requirements as a result of our Common Stock being listed on the Nasdaq Capital Market.</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
will continue to incur significant increased costs as a result of operating as a public company, and our management will be required
to devote substantial time to new compliance requirements of the Nasdaq Capital Market. As a public company, we will continue to incur
significant legal, accounting and other expenses. We are subject to mandatory reporting requirements of the Exchange Act, which require,
among other things, that we continue to file with the SEC annual, quarterly and current reports with respect to our business and financial
condition, that we were not required to file as a voluntary reporting company (though we did file such reports with the SEC on a voluntary
basis). We have incurred and will continue to incur costs associated with the preparation and filing of these SEC reports. Furthermore,
we are subject to mandatory new corporate governance and other compliance requirements of the Nasdaq Capital Market. In addition, the
Sarbanes-Oxley Act, as well as rules subsequently implemented by the SEC, the Dodd-Frank Wall Street Reform and Consumer Protection Act
and the Nasdaq Capital Market or another national exchange have imposed various other requirements on public companies. Stockholder activism,
the current political environment and the current high level of government intervention and regulatory reform may lead to substantial
new regulations and disclosure obligations, which may lead to additional compliance costs and impact (in ways we cannot currently anticipate)
the way we operate our business. Our management and other personnel will need to devote a substantial amount of time to these compliance
initiatives. Moreover, these rules and regulations have and will continue to increase our legal and financial compliance costs and will
make some activities more time-consuming and costly.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
addition, if and when we cease to be a smaller reporting company and become subject to Section 404(b) of the Sarbanes-Oxley Act, we will
be required to furnish an attestation report on internal control over financial reporting issued by our independent registered public
accounting firm. To achieve compliance with Section 404 within the prescribed time period, we will continue to be engaged in a process
to document and evaluate our internal control over financial reporting, which is both costly and challenging. In this regard, we will
need to dedicate substantially greater internal resources, potentially engage outside consultants and adopt a detailed work plan to assess
and document the adequacy of internal control over financial reporting, continue steps to improve control processes as appropriate, validate
through testing that controls are functioning as documented and implement a continuous reporting and improvement process for internal
control over financial reporting. Despite our efforts, there is a risk that our independent registered public accounting firm, when required,
will not be able to conclude within the prescribed timeframe that our internal control over financial reporting is effective as required
by Section 404. This could result in an adverse reaction in the financial markets due to a loss of confidence in the reliability of our
financial statements.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 31 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>SPECIAL
NOTE REGARDING FORWARD-LOOKING STATEMENTS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
prospectus contains forward-looking statements that involve risks and uncertainties, including statements based on our current expectations,
assumptions, estimates and projections about us, our industry and the regulatory environment in which we and companies integral to our
ecosystem operate. The forward-looking statements are contained principally in the sections entitled &#8220;Prospectus Summary,&#8221;
&#8220;Risk Factors,&#8221; &#8220;Use of Proceeds,&#8221; &#8220;Management&#8217;s Discussion and Analysis of Financial Condition and
Results of Operations&#8221; and &#8220;Business.&#8221; These statements involve known and unknown risks, uncertainties and other factors
that may cause our actual results, performance or achievements to be materially different from those expressed or implied by the forward-looking
statements. In some cases, these forward-looking statements can be identified by words or phrases such as &#8220;may,&#8221; &#8220;will,&#8221;
&#8220;expect,&#8221; &#8220;anticipate,&#8221; &#8220;aim,&#8221; &#8220;estimate,&#8221; &#8220;intend,&#8221; &#8220;plan,&#8221;
&#8220;believe,&#8221; &#8220;potential,&#8221; &#8220;continue,&#8221; &#8220;is/are likely to&#8221; or other similar expressions.
The forward-looking statements included in this prospectus relate to, among others:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">risks
    and uncertainties associated with our research and development activities, including our clinical trials and preclinical studies;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    timing or likelihood of regulatory filings and approvals or of alternative regulatory pathways for our drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    potential market opportunities for commercializing our drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    expectations regarding the potential market size and the size of the patient populations for our drug candidates, if approved for
    commercial use, and our ability to serve such markets;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">estimates
    of our expenses, future revenue, capital requirements and our needs for additional financing;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to develop, acquire and advance our product candidates into, and successfully complete, clinical trials and preclinical studies
    and obtain regulatory approvals;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    implementation of our business model and strategic plans for our business and drug candidates;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    initiation, cost, timing, progress and results of future preclinical studies and clinical trials, and our research and development
    programs;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    terms of future licensing arrangements, and whether we can enter into such arrangements at all;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">timing
    and receipt or payments of licensing and milestone revenues, if any;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    scope of protection we are able to establish and maintain for intellectual property rights covering our drug candidates and our ability
    to operate our business without infringing the intellectual property rights of others;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">regulatory
    developments in the United States and foreign countries;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    performance of our third party suppliers and manufacturers;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to maintain and establish collaborations or obtain additional funding;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 1in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    success of competing therapies that are currently or may become available;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    ability to continue as a going concern;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
    effect of the ongoing COVID-19 pandemic;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">our
    financial performance; and</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">developments
    and projections relating to our competitors and our industry.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 32 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
caution you that the forward-looking statements highlighted above do not encompass all of the forward-looking statements made in this
prospectus or in the documents incorporated by reference in this prospectus.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">There
are important factors that could cause actual results to vary materially from those described herein as anticipated, estimated or expected,
including, but not limited to: the effects of the COVID-19 outbreak, including on the demand for our products&#894; the duration of the
COVID-19 outbreak and severity of such outbreak in regions where we operate&#894; the pace of recovery following the COVID-19 outbreak&#894;
our ability to implement cost containment and business recovery strategies&#894; the adverse effects of the COVID-19 outbreak on our
business or the market price of our ordinary shares; competition in the industry in which we operate and the impact of such competition
on pricing, revenues and margins, volatility in the securities market due to the general economic downturn; SEC regulations which affect
trading in the securities of &#8220;penny stocks,&#8221; and other risks and uncertainties described herein and the risk factors set
forth in Part I - Item 1A, &#8220;Risk Factors&#8221;, in our Annual Report on Form 10-K for the year ended December 31, 2022, as filed
with the SEC on March 31, 2023, and elsewhere in the documents incorporated by reference into this prospectus. Moreover, we operate in
a very competitive and challenging environment. New risks and uncertainties emerge from time to time, and it is not possible for us to
predict all risks and uncertainties that could have an impact on the forward-looking statements contained in this prospectus and in the
documents incorporated by reference in this prospectus. We cannot assure you that the results, events and circumstances reflected in
the forward-looking statements will be achieved or occur, and actual results, events or circumstances could differ materially from those
described in the forward-looking statements. Except as required by law, we assume no obligation to update any forward-looking statements
publicly, or to update the reasons actual results could differ materially from those anticipated in any forward- looking statements,
even if new information becomes available in the future. Depending on the market for our stock and other conditional tests, a specific
safe harbor under the Private Securities Litigation Reform Act of 1995 may be available. Notwithstanding the above, Section 27A of the
Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;) and Section 21E of the Securities Exchange Act of 1934, as amended
(the &#8220;Exchange Act&#8221;) expressly state that the safe harbor for forward-looking statements does not apply to companies that
issue penny stock. Because we may from time to time be considered to be an issuer of penny stock, the safe harbor for forward-looking
statements may not apply to us at certain times.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
forward-looking statements contained in this prospectus and in the documents incorporated by reference in this prospectus relate only
to events as of the date on which the statements are made. We do not undertake any obligation to release publicly any revisions to such
forward-looking statements to reflect events or circumstances after the date of this prospectus or to reflect the occurrence of unanticipated
events. We may not actually achieve the plans, intentions or expectations disclosed in our forward-looking statements and you should
not place undue reliance on our forward-looking statements. Our forward-looking statements do not reflect the potential impact of any
future acquisitions, mergers, dispositions, joint ventures, other strategic transactions or investments we may make.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><div><a id="a_007"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>USE
OF PROCEEDS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">We
will not receive any proceeds from the sale of the shares of Common Stock by the selling stockholders pursuant to this prospectus. All
proceeds from the sale of the shares will be for the account of the selling stockholder. The selling stockholder may sell these shares
in the open market or otherwise, at market prices prevailing at the time of sale, at prices related to the prevailing market price, or
at negotiated prices.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
selling stockholder will pay any underwriting discounts and commissions and expenses incurred by the selling stockholder for brokerage
or legal services or any other expenses incurred by the selling stockholder in disposing of the shares included in this prospectus. We
will bear all other costs, fees and expenses incurred in effecting the registration of the shares covered by this prospectus, including
all registration and filing fees and fees and expenses of our counsel and accountants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>DETERMINATION
OF OFFERING PRICE</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
selling stockholders may sell these shares in the over-the-counter market or otherwise, at market prices prevailing at the time of sale,
at prices related to the prevailing market price, or at negotiated prices. We will not receive any proceeds from the sale of shares by
the selling stockholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 33 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><div><a id="a_008"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>MANAGEMENT&#8217;S
DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><i>The
following discussion and analysis should be read together with our financial statements and the related notes appearing elsewhere in
this prospectus. This discussion contains forward-looking statements reflecting our current expectations that involve risks and uncertainties.
See &#8220;Cautionary Note Regarding Forward-Looking Statements and Industry Data&#8221; for a discussion of the uncertainties, risks
and assumptions associated with these statements. Actual results and the timing of events could differ materially from those discussed
in our forward-looking statements as a result of many factors, including those set forth under &#8220;Risk Factors&#8221; and elsewhere
in this prospectus.</i></span></p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif"><b>Overview</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">From
its inception, the Company has not generated substantial revenue from its medical device and new drug development. For the year ended
December 31, 2022, the Company generated $969,783 in revenue, mainly from the sale of Contract Development &amp; Manufacturing Organization
(&#8220;CDMO&#8221;) services.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Business
Overview</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">ABVC
BioPharma Inc., which was incorporated under the laws of the State of Nevada on February 6, 2002, is a clinical stage biopharmaceutical
company focused on development of new drugs and medical devices, all of which are derived from plants.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Medicines
derived from plants have a long history of relieving or preventing many diseases and, typically, have exhibited fewer side effects than
drugs developed from animals or chemical ingredients. Perhaps the most famous example is aspirin, which evolved from a compound found
in the bark and leaves of the willow tree and was later marketed by Bayer starting in 1899. Aspirin has very few serious side effects
and has proven to be one of the most successful drugs in medical history. Some 50 years later, scientists identified anticancer compounds
in the rosy periwinkle, which Eli Lilly subsequently produced for the treatment of leukemia and Hodgkins disease. Other well-known examples
of successful botanical drugs include the cancer-fighting Taxol, isolated from the Pacific yew tree.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company develops its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in
the Asia-Pacific region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists
and other specialists known to the Company to identify drugs that it believes demonstrate efficacy and safety based on the Company&#8217;s
internal qualifications. Once a drug is shown to be a good candidate for further development and ultimately commercialization, BriVision
licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly respected
principal investigators in the United States, Australia and Taiwan. In almost all cases, we have found that research institutions in
each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">Currently,
institutions conducting phase II clinical trials in partnership with ABVC include:</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Medical
    Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, &#8204;Phase II Study in Australia and Thailand, Principal Investigator: &#8204;Professor/Dr.
    Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp; East Melbourne Retina, Duangnate Rojanaporn,
    M.D., &#8204;Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1504, Major Depressive Disorder (MDD), Phase II, NCE drug Principal Investigators: Charles DeBattista M.D. and Alan F. Schatzberg,
    MD, Stanford University Medical Center, Cheng-Ta Li, MD, Ph.D &#8211; Taipei Veterans General Hospital</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II, NCE drug Principal Investigators: Keith McBurnett, Ph.D.
    and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF), School of Medicine</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator: Scott Irwin, MD, Ph.D. &#8211; Cedars
    Sinai Medical Center (CSMC)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-1703, Advanced Inoperable or Metastatic Pancreatic Cancer, Phase II, NCE drug Principal Investigator: Andrew E. Hendifar, MD
    &#8211; Cedars Sinai Medical Center (CSMC)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="font-family: Times New Roman, Times, Serif; vertical-align: top">
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="font-family: Times New Roman, Times, Serif; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
    ABV-&#8204;1519, A Phase I/II, Open Label Study to Evaluate the Safety and Efficacy of BLEX 404 Oral Liquid Combined with &#8204;Pemetrexed
    + Carboplatin Therapy in Patients with &#8204;Advanced Inoperable or Metastatic EGFR wild-type Non-Small Cell Lung Cancer Patients</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Upon
successful completion of the Phase II trial, the Company will seek a partner &#8211; a large pharmaceutical company &#8211; to complete
a Phase III study, submit the New Drug Application (NDA), and commercialize the drug upon approval by the FDA and Taiwan FDAs. The Company
expects to seek its first commercialization partner in 2022 for Vitargus, its vitreous substitute that helps to maintain a round shape
and retinal location during vitrectomy surgery.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Another
part of the Company&#8217;s business is conducted by BioKey, a wholly owned subsidiary, that is engaged in a wide range of services,
including, API characterization, pre-formulation studies, formulation development, analytical method development, stability studies,
IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials (phase I through phase III) and commercial manufacturing.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 34 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 8, 2019, the Company, BioLite Holding, Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition
Corp., a direct wholly-owned subsidiary of the Company (&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned
subsidiary of the Company (&#8220;Merger Sub 2&#8221;) (collectively referred to as the &#8220;Parties&#8221;) completed the business
combination pursuant to that certain Agreement and Plan of Merger (the &#8220;Merger Agreement&#8221;), dated January 31, 2018, pursuant
to which the Company acquired BioLite and BioKey via issuing shares of the Company&#8217;s Common Stock to the shareholders of BioLite
and BioKey. As a result, BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. The Company issued
an aggregate of 104,558,777 shares of Common Stock (prior to the reverse stock split in 2019) to the shareholders of both BioLite and
BioKey under a registration statement on Form S-4 (file number 333-226285), which became effective by operation of law on or about February
5, 2019.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">BioLite
was incorporated under the laws of the State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. BioLite&#8217;s
key subsidiaries include BioLite BVI, Inc. (&#8220;BioLite BVI&#8221;) that was incorporated in the British Virgin Islands on September
13, 2016 and BioLite, Inc. (&#8220;BioLite Taiwan&#8221;), a Taiwanese corporation that was founded on February 13, 2006. BioLite Taiwan
has been in the business of developing new drugs for over ten years.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">BioLite
and BioLite BVI are holding companies and have not carried out substantive business operations of their own.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
January 2017, BioLite, BioLite BVI, BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange
agreement (the &#8220;BioLite Share Purchase / Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement,
the shareholder participants to the BioLite Share Purchase / Exchange Agreement sold their equity in BioLite Taiwan and used the proceeds
from such sales to purchase shares of Common Stock of BioLite at the same price per share, resulting in their owning the same number
of shares of Common Stock as they owned in BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite
owns, via BioLite BVI, approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange Agreement
retain their equity ownership in BioLite Taiwan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">BioKey
was incorporated on August 9, 2000 in the State of California. It is engaged primarily in research and development, manufacturing, and
distribution of generic drugs and nutraceuticals with strategic partners. BioKey provides a wide range of services, including, API characterization,
pre-formulation studies, formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and
manufacturing clinical trial materials (phase 1 through phase 3) and commercial manufacturing. It also licenses out its technologies
and initiates joint research and development processes with other biotechnology, pharmaceutical, and nutraceutical companies.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Common
Stock Reverse Split</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 12, 2019, the Board by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio
of 1-for-18 (the &#8220;Reverse Split&#8221;) of both the authorized common stock of the Company and the issued and outstanding common
stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved and authorized the
Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada Revised Statutes.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the &#8220;Amendment&#8221;)
to effect the Reverse Split with the Secretary of State of the State of Nevada. The Reverse Split took effect on May 8, 2019.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Series
A Convertible Preferred Stock</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
June 28, 2019, the Company filed a certificate of designation (the &#8220;Series A COD&#8221;) of Series A Convertible Preferred Stock
(the &#8220;Series A Stock&#8221;) with the Secretary of the State of Nevada.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant
to the Series A COD, the Company designated 3,500,000 shares of preferred stock as Series A Stock, par value of $0.001 per share. Subject
to the laws of Nevada, the Company will pay cumulative dividends on the Series A Stock on each anniversary from the date of original
issue for a period of four calendar years. The Series A Stock will rank senior to the outstanding common stock of the Company, par value
$0.001 (the &#8220;Common Stock&#8221;) with respect to dividend rights, rights upon liquidation, dissolution or winding up in the amount
of accrued but unpaid dividend. Holders of the Series A Stock will have the same voting rights as the Company&#8217;s Common Stock holders.
Each share of Series A Stock is initially convertible at any time at the option of the holder into one share of Common Stock and automatically
converts into one share of Common Stock on the four-year anniversary of its issuance.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
of December 31, 2022, no Series A Convertible Preferred Stock has been issued by the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Increasing
the Authorized Shares</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
March 12, 2020, our board of directors approved and adopted an amendment to the Company&#8217;s Articles of Incorporation, to increase
the authorized shares of the common stock, par value $0.001 per share, from 20,000,000 to 100,000,000, such that, after including the
previously authorized 20,000,000 shares of preferred stock, par value $0.001 per share, the aggregate number of shares of stock that
the Company has authority to issue is 120,000,000 shares. The amendment became effective on April 2, 2020.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 35 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b><i>NASDAQ
Listing</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
August 5, 2021, we closed a public offering (the &#8220;Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit
consisting of one share of our common stock (the &#8220;Common Stock&#8221;), one Series A warrant (the &#8220;Series A Warrants&#8221;)
to purchase one share of common stock at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance
date, and one Series B warrant (the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;)
to purchase one share of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the
issuance date; the exercise price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described
therein. The Company completed the Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed
with the Securities and Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;),
that the SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and
automatically effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration
Statement&#8221;). The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds
of $6,875,000. The Offering was conducted on a firm commitment basis. The Common Stock was approved for listing on The Nasdaq Capital
Market and commenced trading under the ticker symbol &#8220;ABVC&#8221; on August 3, 2021.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">In
August 2022, we received a deficiency letter from the Nasdaq Listing Qualifications Department (the &#8220;Staff&#8221;) notifying us
that, for the last 30 consecutive business days, the closing bid price for our common stock was below the minimum $1.00 per share required
for continued listing on The Nasdaq Capital Market pursuant to Nasdaq Listing Rule 5550(a)(2) (&#8220;Rule 5550(a)(2)&#8221;). In accordance
with Nasdaq Listing Rule 5810(c)(3)(A), we were initially given until February 14, 2023 to regain compliance with Rule 5550(a)(2). Since
the Company did not regain compliance by such date, it requested and received an additional 180 days, until August 14, 2023, to comply
with Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
deficiency has no immediate effect on the listing of the Company&#8217;s common stock, and its common stock continues to trade on The
Nasdaq Capital Market under the symbol &#8220;ABVC&#8221; at this time.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
at any time before August 14, 2023, the bid price of the Company&#8217;s common stock closes at $1.00 per share or more for a minimum
of 10 consecutive business days, the Staff will provide written confirmation that the Company has achieved compliance and the matter
will be closed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">If
the Company does not regain compliance with Rule 5550(a)(2) by August 14, 2023, the Staff will provide written notification that the
Company&#8217;s securities will be delisted, although the Company maintains the right to appeal such determination. The Company intends
to actively monitor the closing bid price for its common stock and will consider available options to resolve the deficiency and regain
compliance with Rule 5550(a)(2).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On May
24, 2023, ABVC BIOPHARMA, INC. (the &#8220;Company&#8221;) received a deficiency letter from the Nasdaq Listing Qualifications Department
(the &#8220;Staff&#8221;) of the Nasdaq Stock Market LLC (&#8220;Nasdaq&#8221;) notifying the Company that it is not currently in compliance
with the minimum stockholders' equity requirement, or the alternatives of market value of listed securities or net income from continuing
operations, for continued listing on the Nasdaq Capital Market. Nasdaq Listing Rule 5550(b)(1) requires listed companies to maintain
stockholders&#8217; equity of at least $2,500,000, and the Company&#8217;s stockholders&#8217; equity was $1,734,507 as of March 31,
2023. In accordance with Nasdaq rules, the Company has 45 calendar days, or until July 10, 2023, to submit a plan to regain compliance.
If the plan is accepted, Nasdaq can grant an extension of up to 180 calendar days from the date of the letter, or until December 11,
2023, to evidence compliance. If Nasdaq does not accept the Company&#8217;s compliance plan, the Company may appeal the decision to a
Hearing&#8217;s Panel.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif"><b><i>Name
Change and Cusip Number</i></b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s shareholders approved an amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate
name to &#8220;ABVC BioPharma, Inc.&#8221; and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting
of shareholders (the &#8220;<b>Annual Meeting</b>&#8221;). Nevada&#8217;s Secretary of State approved the name change on March 8, 2021,
and FINRA processed our request for such name change on April 30, 2021. The new name was effective on May 3, 2021. Stock certificates
issued before the name change remain valid and stockholders are not required to submit their stock certificates for exchange as a result
of the name change. <i>New</i> stock certificates issued by the Company after the name change will be printed with the Company&#8217;s
new name, ABVC BioPharma, Inc.; existing stock certificates remain valid.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company&#8217;s cusip number is 0091F106. The Company&#8217;s stock symbol remains ABVC.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Joint
Venture Agreement</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
October 6, 2021 (the &#8220;<b>Completion Date</b>&#8221;), ABVC BioPharma, Inc. (the &#8220;<b>Company</b>&#8221;), Lucidaim Co., Ltd.,
a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company, the &#8220;<b>Shareholders</b>&#8221;), and BioLite
Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP&#8221;</b>) entered into a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;).
Biolite JP is a private limited company (a Japanese <i>Kabushiki Kaisha</i>) incorporated on December 18, 2018 and at the date of the
Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;).
Immediately prior to the execution of the Agreement, Lucidaim owned 1,501 ordinary shares and the Company owned the 1,548 ordinary shares.
The Shareholders entered into the joint venture to formally reduce to writing their desire to invest in and operate Biolite JP as a joint
venture. The business of the joint venture shall be the research and development of drugs, medical device and digital media, investment,
fund running and consulting, distribution and marketing of supplements carried on by Biolite JP and its subsidiaries in Japan, or any
other territory or businesses as may from time to time be agreed by an amendment to the Agreement. The closing of the transaction is
conditioned upon the approval and receipt of all necessary government approvals, which have been received.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 36 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant
to the Agreement and the related share transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration,
such that following the transfer, Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%).
Also pursuant to the Agreement, there shall be 3 directors of Biolite JP, consisting of 1 director appointed by the Company and 2 appointed
by Lucidiam. The Company shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall
appoint Michihito Onishi; the current director of Biolite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder),
is considered the second Lucidaim director. The Agreement further provides that the Company and Biolite JP shall assign the research
collaboration and license agreement between them to Biolite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The
aforementioned transactions occurred on the Completion Date.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">As
per the Agreement, the Shareholders shall supervise and manage the business and operations of Biolite JP. The directors shall not be
entitled to any renumeration for their services as a director and each Shareholder can remove and replace the director he/she/it appointed.
If a Shareholder sells or disposes of all of its Ordinary Shares, the director such Shareholder appointed must tender his/her resignation.
The Agreement also sets forth certain corporate actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;).
If the Shareholders are unable to make a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the
other shareholder, 5 days after which they must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the
dispute. If such dispute is not resolved within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s
Ordinary Shares for cash at a specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth
in the sale offer.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Each
of the Shareholders maintains a pre-emptive right to purchase such number of additional Ordinary Shares as would allow such Shareholder
to maintain its ownership percentage in Biolite JP if Biolite JP issues any new Ordinary Shares. However, the Agreement provides that
the Company shall lose its pre-emptive rights under certain conditions. The Shareholders also maintain a right of first refusal if the
other Shareholder receives an offer to buy such shareholder&#8217;s Ordinary Shares.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement also requires Biolite JP to obtain a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial
working capital purposes. Pursuant to the Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee.
Accordingly, the Company may be liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents
49% of the maximum bank facility. The Agreement further provides that Biolite JP shall issue annual dividends at the rate of at least
1.5% of Biolite JP&#8217;s profits, if it has sufficient cash to do so.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">Pursuant
to the Agreement, the Company and Biolite JP agree to use their best efforts to execute the License Agreement by the end of December
2021; the parties continue to negotiate the License Agreement. The Company agreed that any negotiation on behalf of Biolite JP regarding
the terms of the License Agreement shall be handled by the directors appointed by Lucidaim. If the Company and such Lucidaim directors
do not reach agreement on the terms, Biolite JP may at its sole discretion determine not to execute the License Agreement without any
liability to the Company.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement contains non-solicitation and non-compete clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to
be a Shareholder, with such restrictive covenants limited to business within the ophthalmologic filed or central neurological field.
Any rights to intellectual property that arise from Biolite JP&#8217;s activities, shall belong to Biolite JP.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement contains standard indemnification terms, except that no indemnifying party shall have any liability for an individual liability
unless it exceeds JPY 500,000 (approximately USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately
USD18,000) and then only to the extent such liability exceed such limit.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Company paid $150,000 towards the setup of the joint venture and BioLite Japan&#8217;s other shareholder paid $150,000 after the Letter
of Intent was signed.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 37 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">The
Agreement shall continue for 10 years, unless earlier terminated and shall continue until terminated by: (i) either party by giving the
other party at least 6 months written notice, until the end of the 10 years, after which the parties can terminate at any time or (ii)
or by written agreement of all Shareholders, in which case it shall terminate automatically on the date upon which all Ordinary Shares
are owned by one Shareholder. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another
Shareholder, as set forth in the Agreement.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">This
was a <i>related party</i> transaction and was conducted at arm&#8217;s length. In addition to the Company&#8217;s board of directors
providing approval for the Company to enter into the Agreement, the Company&#8217;s audit committee approved the Company&#8217;s entry
into the Agreement. The Board believes that this joint venture will enhance the Company&#8217;s ability to provide therapeutic solutions
to significant unmet medical needs and to develop innovative botanical drugs to treat central nervous system (&#8220;CNS&#8221;) and
oncology/ hematology diseases. The Company&#8217;s Board of Directors believes that the joint venture has the potential to provide the
Company with access to additional early-stage product candidates that it would not otherwise have access to and to introduce the Company
to early-stage opportunities, and therefore the Board believes the joint venture is in the best interest of the Company and its shareholders.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Recent
PPP</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
April 14, 2020, the Company received a loan in the amount of $124,400 under the Paycheck Protection Program (&#8220;PPP&#8221;) administered
by the United States Small Business Administration (the &#8220;SBA&#8221;) from East West Bank. According to the Coronavirus Aid, Relief,
and Economic Security Act (the &#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued
interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount
must have been used for payroll. The loan was granted pursuant to a promissory note dated April 14, 2020 issued by the Company, which
matures on April 13, 2022 and bears interest at a rate of 1.00% per annum. The Company will pay the principal in one payment of all outstanding
principal plus all accrued unpaid interest on that date that is two years after the date of the promissory note. On March 15, 2021 the
US Government approved our application of the loan forgiveness program, so there will be no obligation to pay back this loan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
January 29, 2021, BioKey received a loan in the amount of $132,331 under the Paycheck Protection Program (&#8220;PPP&#8221;) administered
by the United States Small Business Administration (the &#8220;SBA&#8221;) from East West Bank. According to the Coronavirus Aid, Relief,
and Economic Security Act (the &#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued
interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount
must have been used for payroll. The loan was granted pursuant to a promissory note dated January 27, 2021 issued by the Company, which
matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal in one payment of all
outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory note. In addition,
on September 28, 2021, the US Government approved our application of the loan forgiveness program, so there will be no obligation to
pay back this loan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
February 7, 2021, the Company received a loan in the amount of $104,167 under the Paycheck Protection Program (&#8220;PPP&#8221;) administered
by the United States Small Business Administration (the &#8220;SBA&#8221;) from Cathay Bank. According to the Coronavirus Aid, Relief,
and Economic Security Act (the &#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued
interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount
must have been used for payroll. The loan was granted pursuant to a promissory note dated February 7, 2021 issued by the Company, which
matures on February 6, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the principal in one payment of all
outstanding principal plus all accrued unpaid interest on that date that is five years after the date of the promissory note. In addition,
on November 15, 2021, the US Government approved our application of the loan forgiveness program, so there will be no obligation to pay
back this loan.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif"><b>Recent
Research Results</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">On
May 23, 2019, the Company announced its internal Phase II clinical study results of ABV-1504 for Major Depression Disorder (&#8220;MDD&#8221;).
The clinical study results showed that PDC-1421, the active pharmaceutical ingredient of ABV-1504, met the pre-specified primary endpoint
of the Phase II clinical trial and significantly improved the symptoms of MDD.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 38 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Phase II clinical study was a randomized,
double-blind, placebo-controlled, multi-center trial, in which 60 adult patients with confirmed moderate to severe MDD were treated with
PDC-1421 in either low dose (380 mg) or high dose (2 x 380 mg) compared with placebo administration, three times a day for six weeks.
PDC-1421 high dose (2 x 380 mg) met the pre-specified primary endpoint by demonstrating a highly significant 13.2-point reduction in
the Montgomery-&#197;sberg Depression Rating Scale (MADRS) total score by Intention-To-Treat (ITT) analysis, averaged over the 6-week
treatment period (overall treatment effect) from baseline, as compared to 9.2-point reduction of the placebo group. By Per-Protocol (PP)
analysis, PDC-1421 showed a dose dependent efficacy toward MDD in which high dose (2 x 380 mg) gave 13.4-point reduction in MADRS total
score from baseline and low dose (380 mg) gave 10.4-point reduction as compared to a 8.6-point in the placebo group. The Company has
decided to use the high dose formula in the Phase III clinical trial of ABV-1504.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 9, 2020 the Company issued a
full clinical study report (CSR) of Vitargus&#174; First-in-Human Phase I Clinical Trial<i>. </i>The safety and preliminary efficacy findings
from this study, combined with the unique properties of Vitargus&#174; (BFC-1401), are supportive of further development for its use during
vitrectomy surgery in patients requiring vitreous replacement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The study was an open label, Phase I study
undertaken at a single study center in Sydney, Australia. A total of 11 participants were enrolled for the study in which each participant
had been diagnosed with either (1) a complex or rhegmatogenous retinal detachment or chronic retinal detachment with failure of gas or
silicone oil treatment or (2) a vitreous hemorrhage that requires vitrectomy surgery. The study found that Vitargus&#174; was well-tolerated
as a vitreous substitute without any apparent toxicity to ocular tissues. Further, there was no indication of an increased overall safety
risk with Vitargus&#174;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus&#174; Phase II Study has been initiated
in Australia and Thailand, Principal Investigator: Duangnate Rojanaporn, M.D., Ramathibodi Hospital; Thuss Sanguansak, M.D., Srinagarind
Hospital of the two Thailand sites and Professor/Dr. Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group
&amp; East Melbourne Retina of the two Australian sites. The Phase II study will be started in the 2nd quarter of 2023.</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 9, 2020 the Company issued a full
clinical study report (CSR) of its ABV-1505 Phase II Part I clinical trial conducted at the University of California, San Francisco (UCSF)
for the treatment of adult Attention-Deficit Hyperactivity Disorder (ADHD).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Phase II Part I clinical study for treating
ADHD found that the PDC-1421 Capsule was safe, well tolerated and efficacious during its treatment and the follow-up period with six
adult patients. For the primary endpoints, the percentages of improvement in Adult Attention-Deficit/Hyperactivity Disorder Rating Scale-Investigator
Rated-IV (ADHD-RS-IV) score from baseline to 8 weeks treatment were 83.3% (N=5) in the Intention-To-Treat (ITT) population and 80.0%
(N=4) in the Per-Protocol (PP) population. Both low and high doses of PDC-1421 Capsule met the primary end points by passing the required
40% population in ADHD-RS-IV test scores.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Overall, the results from this study, which
demonstrate the therapeutic value of PDC-1421, support further clinical development of ABV-1505 for the treatment of adult ADHD.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Phase II, Part 2 clinical study sites includes
UCSF and 5 locations in Taiwan.The Principal Investigators are Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University of California
San Francisco (UCSF), School of Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang Ni, M.D. Linkou Chang
Gung Memorial Hospital; Wenjun Xhou, M.D., Kaohsiung Chang Gung Memorial Hospital; Ton-Ping Su, M.D., Cheng Hsin General Hospital, Cheng-Ta
Li, M.D., Taipei Veterans General Hospital. The Phase II, Part 2 began in the 1st quarter of 2022 at the 5 Taiwan sites. And UCSF site
will join the study in the 2nd quarter of 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 39 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, we executed an amendment
to our collaboration agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution to
our agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially, the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). Designated ABV-2002 under the Company&#8217;s product identification system, the solution
is comprised of a specific poly amino acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery
storage. The specific polymer in ABV-2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within
the corneal stroma during the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents
donor cornea swelling. ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant
antibacterial properties and neuroprotection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. urther clinical development task was put on hold due to the lack of funding.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Public Offering &amp; Financings</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in 2023</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">On February 23, 2023, the Company entered
into a securities purchase agreement (the &#8220;Lind Securities Purchase Agreement&#8221;) with Lind Global Fund II, LP (&#8220;Lind&#8221;),
pursuant to which the Company issued Lind a secured, convertible note in the principal amount of $3,704,167 (the &#8220;Lind Offering&#8221;),
for a purchase price of $3,175,000 (the &#8220;Lind Note&#8221;), that is convertible into an aggregate of 3,527,778 shares of the Company&#8217;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment (the &#8220;Note Shares&#8221;). The Company also
issued Lind a common stock purchase warrant (the &#8220;Lind Warrant&#8221;) to purchase up to 5,291,667 shares of the Company&#8217;s
common stock at an initial exercise price of $1.05 per share, subject to adjustment (each, a &#8220;Warrant Share,&#8221; together with
the Note, Note Shares and Warrants, the &#8220;Lind Securities&#8221;).</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Lind Note does not carry any interest.
Beginning with the date that is six months from the issuance date of the Lind Note and on each one (1) month anniversary thereafter,
the Company shall pay Lind an amount equal to $308,650.58, until the outstanding principal amount of the Lind Note has been paid in full
prior to or on the Maturity Date or, if earlier, upon acceleration, conversion or redemption of the Lind Note in accordance with the
terms thereof (the &#8220;Monthly Payments&#8221;). At the Company&#8217;s discretion, the Monthly Payments shall be made in (i) cash,
(ii) shares of the Company&#8217;s common stock, or (iii) a combination of cash and Shares; if made in shares, the number of shares shall
be determined by dividing (x) the principal amount being paid in shares by (y) 90% of the average of the 5 lowest daily VWAPs during
the 20 trading days prior to the applicable payment date. The Lind Notes sets forth certain conditions that must be satisfied before
the Company may make any Monthly Payments in shares of common stock. If the Company makes a Monthly Payment in cash, the Company must
also pay Lind a cash premium of 5% of such Monthly Payment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the occurrence of any Event of Default
(as defined in the Lind Note), the Company must pay Lind an amount equal to 120% of the then outstanding principal amount of the Lind
Note, in addition to any other remedies under the Note or the other Transaction Documents.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 40 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Lind Warrant may be exercised via cashless
exercise.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Lind Securities
Purchase Agreement, if at any time prior to a date that is 18 months following the closing of the Lind Offering, the Company proposes
to offer or sell any additional securities in a subsequent financing, the Company shall first offer Lind the opportunity to purchase
up to 10% of such new securities. In connection with the Lind Offering, the Company and its subsidiaries: (i) Biokey, Inc., a California
corporation (&#8220;BioKey&#8221;), (ii) Biolite Holding, Inc., a Nevada corporation (&#8220;BioLite&#8221;), (iii) Biolite BVI, Inc.,
a British Virgin Islands corporation (&#8220;BioLite BVI&#8221;) and (iv) American BriVision Corporation, a Delaware corporation (&#8220;American
BriVision&#8221; and, collectively with the Company, BioKey, BioLite, and BioLite BVI, the &#8220;Guarantors&#8221;), jointly and severally
guaranteed all of the obligations of the Company in connection with the Lind Offering (the &#8220;Guaranty&#8221;) with certain collateral,
as set forth in the related Transaction Documents (as hereinafter defined).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The sale of the Lind Note and the terms of
the Lind Offering, including the Guaranty are set forth in the Lind Securities Purchase Agreement, the Note, the Warrant, a Security
Agreement, Guarantor Security, Guaranty, a Trademark Security Agreement with Rgene Corporation, a Trademark Security Agreement with BioFirst,
a Patent Security Agreement, a Copyright Security Agreement and a Stock Pledge Agreement (collectively, the &#8220;Transaction Documents&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Allele Capital Partners, LLC (&#8220;Allele&#8221;)
together with its executing broker dealer, Wilmington Capital Securities, LLC (together with its affiliates, &#8220;Wilmington&#8221;),
served as the exclusive placement agent (the &#8220;Placement Agent&#8221;) of the Lind Offering. As a result of the Lind Offering, the
Company will pay the Placement Agent (i) a cash fee of 6% of the gross proceeds from the sale of the Securities, and (ii) common stock
purchase warrants to purchase 6% of the number of shares of common stock issuable under the Lind Note. We also agreed to pay certain
expenses of the placement agent in connection with the Lind Offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Lind Securities Purchase Agreement,
the Company agreed to register all of the Lind Securities and the shares of common stock underlying the warrant issued to the placement
agent.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Securities Purchase Agreement also contains
customary representation and warranties of the Company and the Investors, indemnification obligations of the Company, termination provisions,
and other obligations and rights of the parties.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The foregoing description of the Transaction
Documents is qualified by reference to the full text of the forms of the Transaction Documents, which are filed as Exhibits hereto and
incorporated herein by reference.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in 2022</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 11, 2022, the Company entered into
certain securities purchase agreement (the &#8220;May SPA&#8221;) with certain investors (the &#8220;Purchasers&#8221;). Pursuant to
the May SPA, the Company agreed to issue 2,000,000 shares of its Common Stock, at a price of $2.11 per share and 5-year warrants to purchase
up to 2,000,000 shares of Common Stock, exercisable at a price of $2.45 per share (the &#8220;May Warrants&#8221;) to the Purchasers.
The gross proceeds before deducting any estimated offering expenses are $4,220,000. The transaction contemplated by the May SPA was closed
on May 16, 2022.</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid to the co-placement agents
an aggregate cash fee equal to 8% of the aggregate sales price of the securities sold and issued them warrants to purchase up to 160,000
shares of Common Stock, on the same terms as the May Warrants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 41 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in 2021</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, the Company closed its
public offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share
of the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
The Public Offering was conducted on a firm commitment basis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in November 2020</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 11, 2020, we conducted a closing
with regard to certain securities purchase agreements (the &#8220;<b>SPAs</b>&#8221;) dated October 23, 2020, separately with two non-U.S.
investors (the &#8220;<b>Investors</b>&#8221;). Each of the Investors agreed to purchase and the Company agreed to sell to each of the
Investors 1,111,112 shares of the Company&#8217;s Common Stock, and warrants (the &#8220;<b>November Warrants</b>&#8221;) to purchase
1,111,112 shares of Common Stock, for a purchase price of $2,500,000. The November Warrants are exercisable upon issuance and will expire
three years from the date of issuance. The initial exercise price of the November Warrants is $6.00, subject to stock, splits, stock
dividend and other similar events. In addition, when the closing price of the Common Stock equals or exceeds $9.00 per share for twenty
Trading Days (as defined in the SPAs) during any thirty-day period, the Company shall have the right to require the Investors to exercise
all or any portion of the November Warrants for a cash exercise. The aggregate net proceeds were $5,000,000. The Company and the Investors
further agreed to amend the terms of the SPA to permit the closing of the offering to occur on a rolling basis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid the following fees to a FINRA
member firm in connection with such offering: (i) a cash success fee of $175,000 and (ii) warrants to purchase a number of shares of
Common Stock equal to 7% of the number of shares of Common Stock sold in the Offering, at an exercise price per share equal to $6.00
subject to adjustment (the &#8220;<b>Comp Warrants</b>&#8221;). The Comp Warrants are exercisable on a cashless basis, at the holder&#8217;s
discretion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in October 2020</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 23, 2020, we entered into a Securities
Purchase Agreement (the &#8220;<b>October SPA</b>&#8221;) with one accredited investor. Pursuant to the October SPA, the Company sold
and issued a convertible promissory note (the &#8220;<b>October Note</b>&#8221;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The October Note was issued on October 23,
2020 and the maturity date of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#8220;<b>Maturity
Date</b>&#8221;). Upon the Maturity Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal
amount and accrued and unpaid interest under the October Note. The October Note bears an interest rate of ten percent (10%) per annum
and may be convertible into shares of the Company&#8217;s common stock at a fixed conversion price of $2.25 per share. The holder of
the October Note may elect to convert part or all of the outstanding balance of the October Note from the issuance date until the Maturity
Date. The Company may prepay the outstanding amount at any time, in whole or in part, without any penalty. On June 3, 2021, the parties
to the October SPA signed Amendment No. 1 to Promissory Note (the &#8220;<b>Amendment</b>&#8221;). Pursuant to the Amendment, the October
Note shall now also automatically convert into shares of the Company&#8217;s common stock immediately following the Company&#8217;s receipt
of conditional approval to list its common stock on the NASDAQ stock market, if and when we receive such approval, which cannot be guaranteed,
at a conversion price equal to the then current conversion price.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the October Note and pursuant
to the terms of an agreement entered into between the Company and a FINRA member firm, such firm shall receive (i) a cash success fee
of $78,750 and (ii) upon conversion of the October Note, warrants equal to 7.0% of the number of shares of Common Stock received by the
investor at the time of conversion (&#8220;<b>Note Warrants</b>&#8221;). The warrants are exercisable on a cashless basis, at the holder&#8217;s
discretion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The issuance and sale of the Common Stock,
the Investor Warrants, Comp Warrants, Note Warrants and the shares of Common Stock underlying the Investor Warrants, the Comp Warrants
and the October Note were made in reliance on an exemption from registration contained in either Regulation D or Regulation S of the
Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 42 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in May 2020</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2020, the Company received capital
contributions of approximately $1,602,040 in cash from 40 investors through private placements with the term of $2.25 per share and a
free warrant attaches with each Common stock that was purchased. The exercise price of the warrant will be at $6.00 with a mandatory
exercise price of $9.00.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of an agreement entered
into between the Company and a FINRA member firm, such firm shall receive (i) a cash success fee of $60,831.65 (ii) a warrant to purchase
37,852 shares of Common Stock with an exercise price of $2.25 per share, and (iii) a warrant to purchase 37,852 shares of Common Stock
with an exercise price of $6.00 per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Financing in April 2020</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2020, the Company entered into
three note agreements with existing note investors who executed the agreements in 2018. These three investors are Guoliang Yu and Yingfei
Wei Family Trust, Keypoint Technology Ltd., and Yoshinobu Odaira. The new agreements bear the same term as other notes investors who
executed the contract in 2019. On April 5, 2020, the Company entered into exchange agreements with such note holders. Pursuant to the
exchange agreements, the Holders agreed to deliver the Notes to the Company for cancellation, of which the aggregate principal amount
plus accrued interest expenses are $931,584, and the Company agreed to issue to the Holders an aggregate of 506,297 shares of the Company&#8217;s
common stock and warrants to purchase 506,297 shares of the Company&#8217;s common stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 28, 2019 and September 4, 2019,
the Company issued convertible promissory notes in the aggregate principal amount plus accrued interest expenses are $515,196 to Kuo,
Li Shen, Chang, Ping Shan, Lin, Shan Tyan, and Liu, Ching Hsuan. On April 20, 2020, the Company entered into separate exchange agreements
with each note holder. Pursuant to the exchange agreements, the note holders agreed to cancel the notes and the Company agreed to issue
to the holders an aggregate of 289,438 shares of the Company&#8217;s common stock and warrants to purchase 289,438 shares of the Company&#8217;s
common stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Strategy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Key elements of our business strategy include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Advancing
                                            to the pivotal trial phase of ABV-1701 Vitargus&#174; for the treatments of Retinal Detachment
                                            or Vitreous Hemorrhage, which we expect to generate revenues in the future.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Focusing
                                            on licensing ABV-1504 for the treatment of major depressive disorder, MDD, after the successful
                                            completion of its Phase II clinical trials.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Completing
                                            Phase II, Part 2 clinical trial for ABV-1505 for the treatment of attention deficit hyperactivity
                                            disorder, ADHD.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Out
                                            licensing drug candidates and medical device candidates to major pharmaceutical companies
                                            for phase III and pivotal clinical trials, as applicable, and further marketing if approved
                                            by the FDA.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We plan to augment our core research and development
capability and assets by conducting Phase I and II clinical trials for investigational new drugs and medical devices in the fields of
CNS, Hematology/Oncology and Ophthalmology.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our management team has extensive experiences
across a wide range of new drug and medical device development and we have in-licensed new drug and medical device candidates from large
research institutes and universities in both the U.S. and Taiwan. Through an assertive product development approach, we expect that we
will build a substantial portfolio of Oncology/ Hematology, CNS and Ophthalmology products. We primarily focus on Phase I and II research
of new drug candidates and out license the post-Phase-II products to pharmaceutical companies; we do not expect to devote substantial
efforts and resources to building the disease-specific distribution channels.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 43 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->37<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Business Objectives</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is operating its core business
based on collaborative activities that can generate current and future revenues through research, development and/or commercialization
joint venture agreements. The terms of these agreements typically include payment to the Company related to one or more of the following:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">nonrefundable
                                            upfront license fees,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">development
                                            and commercial milestones,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">partial
                                            or complete reimbursement of research and development costs and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">royalties
                                            on net sales of licensed products.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each type of payments results in revenue except
for revenue from royalties on net sales of licensed products, which are classified as royalty revenues. To date, we have not received
any royalty revenues. Revenue is recognized upon satisfaction of a performance obligation by transferring control of a good or service
to the joint venture partner.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) Nonrefundable upfront payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related nonrefundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of nonrefundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 44 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->38<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is nonrefundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iii) Multiple Element Arrangements</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 45 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->39<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(iv) Royalties and Profit Sharing Payments</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 46 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->40<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Examples of collaborative agreements the Company
has entered into are as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a
related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
                                            February and December of 2015, BioLite, Inc. entered into a total of three joint venture
                                            agreements with BioHopeKing to jointly develop ABV-1501 for Triple Negative Breast Cancer
                                            (TNBC), ABV-1504 for MDD and ABV-1505 for ADHD. The agreements granted marketing rights to
                                            BioHopeKing for certain Asian countries in return for a series of milestone payments totaling
                                            $10 million in cash and equity of BioHopeKing or equity securities owned by BioHopeKing.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The milestone payments are determined by a
schedule of BioLite development achievements as shown below:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Milestone</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td colspan="2" style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Payment</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Execution of BHK Co-Development
    Agreement</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Investigational New Drug (IND) Submission</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Phase II Clinical Trial Complete</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Initiation of Phase III Clinical Trial</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">New Drug Application (NDA) Submission</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 4.5pt double"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td>
    <td style="border-bottom: black 4.5pt double; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10,000,000</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(ii)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In December of 2015,
    BHK paid the initial cash payment of $1 million upon the execution of the BHK Agreement. The Company concluded that certain deliverables
    are considered separate units of accounting as the delivered items have value to the customer on a standalone basis and recognized
    this cash payment as collaboration revenue when all research, technical, and development data was delivered to BHK in 2015. The payment
    included compensation for past research efforts and contributions made by BioLite Taiwan before the BHK agreement was signed and
    does not relate to any future commitments made by BioLite Taiwan and BHK in the BHK Agreement.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iii)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In August 2016, the
    Company received the second milestone payment of $1 million, and recognized collaboration revenue for the year ended December 31,
    2016. As of December 31, &#8204;2022, the Company had completed the phase II clinical trial for ABV-1504 MDD on October 31, 2019,
    but has not yet completed the phase II clinical trial for ABV-1505 ADHD. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(iv)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">In addition to the milestone
    payments, BioLite &#8204;Inc. is entitled to receive a royalty equal to 12% of BHK&#8217;s net sales related to ABV-1501, ABV-1504
    and ABV-1505 Products. As of &#8204;December 31, 2022, the Company has not earned royalties under the BHK Co-Development Agreement.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(v)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The BHK Co-Development
    Agreement will remain in effect for fifteen years from the date of first commercial sale of the Product in in Asia excluding Japan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 47 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->41<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><span style="text-decoration:underline">Collaborative agreement with BioLite, Inc., a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company entered into a collaborative agreement
with BioLite, Inc. on December 29, 2015, and then entered into two addendums to such agreement, as amended and revised, (the &#8220;BioLite
Agreement&#8221;). The majority shareholder of BioLite is one of the Company&#8217;s subsidiaries, Mr. Jiang, the Company&#8217;s Chairman
is a director of BioLite and Dr. Jiang, the Company&#8217;s Chief Strategy Officer and a director, is the Chairman of BioLite.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioLite Agreement, the Company
acquired the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with
the terms of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company
or equity securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set
forth in the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products
when ABV-1501 is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it
may not receive the rest of the payments from the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">According to the BioLite Agreement, after
Phase II clinical trials are completed, 15% of the Milestone Payment becomes due and shall be paid in two stages: (i) 5% no later than
December 31, 2021 (the &#8220;December 2021 Payment&#8221;) and (ii) 10% no later than December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 12, 2022, the Company&#8217;s
Board of Directors determined that the December 2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain
outstanding debt, in the amount of $5,000,000, that BioLite owes the Company as of December 31, 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 22, 2022, the parties entered
into an amendment to the BioLite Agreement allowing the Company to make all payments due under the Agreement via the forgiveness of debt,
in equal value, owed by BioLite to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, the Company entered into
a co-development agreement (the &#8220;Rgene Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by the controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to the Rgene
Agreement, BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1703
Pancreatic Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Rgene Agreement, Rgene is
required to pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017 as compensation of BriVision&#8217;s
past research efforts and contributions made by BriVision before the Rgene Agreement was executed. The payment does not relate to any
future milestones attained by BriVision. In addition to $3,000,000, the Company is entitled to receive 50% of the future net licensing
income or net sales profit earned by Rgene. All development costs shall be equally shared by both BriVision and Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company delivered all
research, technical data and development data to Rgene pursuant to the Rgene Agreement in return for a cash payment of $450,000 and 1,530,000
common shares of Rgene stock valued at $2,550,000, which in 2018 was accounted for using the equity method long-term investment. On December
31, 2018, the Company determined to fully write off this investment based on the Company&#8217;s assessment of the severity and duration
of the impairment, and qualitative and quantitative analysis of the operating performance of the investee, adverse changes in market
conditions, the regulatory or economic environment, changes in operating structure of Rgene, additional funding requirements and Rgene&#8217;s
ability to remain in business. All research projects that were initiated will be managed and funded equally by the Company and Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment
to the Rgene Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB-1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Rgene Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 48 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->42<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Clinical Development Service Agreement
with Rgene Corporation, a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company its co-development
partnership with Rgene. The Company&#8217;s subsidiary, BioKey, entered into a Clinical Development Service Agreement with Rgene (&#8220;Service
Agreement&#8221;) to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for
the treatment of pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical
studies under U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;). Under the terms of the Service Agreement, BioKey
is eligible to receive payments totaling up to $3.0 million over a 3-year period with each payment amount to be determined by certain
regulatory milestones obtained during the agreement period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Through a series of transactions over the
past 5 years, the Company and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in
the Company owning 31.62% of Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the Rgene Studies, the Company
agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the &#8220;Note&#8221;).
If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive the outstanding
loan from the related party by the 2023 Q1, either by cash or conversion of shares of Rgene. The Company may convert the Note at any
time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of
the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the
Note. The Note includes standard events of default, as well as a cross default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the Note if not cured after 5 business days of written notice regarding the breach is provided.
Upon an event of default, the outstanding principal and any accrued and unpaid interest shall be immediately due and payable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Service Agreement shall remain in effect
until the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with
six months written notice. Either party may terminate the Service Agreement for cause by providing 30 days written notice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Rgene has further agreed, effective July 1,
2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has nominated
Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest shareholders,
owning 12.8% of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Rgene Studies is a related party transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, the Company entered into
a collaborative agreement (the &#8220;BioFirst Agreement&#8221;) with BioFirst Corporation, a corporation incorporated under the laws
of Taiwan (&#8220;BioFirst&#8221;), pursuant to which BioFirst granted the Company global licensing rights to medical use of ABV-1701
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is a Director and shareholders of BioFirst (See Note 12).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Agreement, the Company
and BioFirst will co-develop and commercialize BFC-1401. The Company will pay BioFirst a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018 as payment in full for BioFirst&#8217;s past research efforts and contributions made by BioFirst
before the BioFirst Agreement was executed. The Company is entitled to receive 50% of any future net licensing revenue or net profit
associated with Vitargus&#174;. All development cost will be equally shared by both BriVision and BioFirst.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst delivered
all research, technical, data and development data to the Company. For the year ended September 30, 2017, the Company determined to fully
expense the entire amount of $3,000,000 since the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1,
absent alternative future uses the acquisition of product rights to be used in research and development activities must be charged to
research and development expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense
during the year ended September 30, 2017.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 49 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->43<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, the Company entered into
a Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#8217;s common stock to BioFirst as payment for $3,000,000 owed by the Company to BioFirst in connection
with the BioFirst Agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, the Company entered into
a second Stock Purchase Agreement with BioFirst whereby the Company issued 414,702 shares of the Company&#8217;s common stock to BioFirst
as repayment in full for a loan in the amount of $2,902,911 provided to BriVision from BioFirst.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. Further clinical development was put on hold due to the lack of funding.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing agreements BioFirst maintains with domestic R &amp; D institutions. Currently, BioFirst&#8217;s
main research and development product is the vitreous substitute (Vitargus&#174;), licensed by the National Health Research Institutes.
Vitargus is the world&#8217;s first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes
by minimizing medical complications and reducing the need for additional surgeries.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market, and promote
the construction of bio-degradable vitreous substitute manufacturing centers in Taiwan. Completion of this factory would allow ABVC to
manufacture Vitargus with world-class technology in a GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction
in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with BioLite
Japan K.K.</span> , a related party</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2021 (the &#8220;<b>Completion
Date</b>&#8221;), the Company, Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company,
the &#8220;<b>Shareholders</b>&#8221;), and BioLite Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP</b>&#8221;) entered into
a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;). Biolite is a private limited company (a Japanese <i>Kabushiki Kaisha</i>)
incorporated on December 18, 2018 and at the date of the Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares
issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;). Immediately prior to the execution of the Agreement, Lucidaim owned
1,501 ordinary shares and the Company owned the 1,548 ordinary shares. The Shareholders entered into the joint venture to formally reduce
to writing their desire to invest in and operate Biolite as a joint venture. The business of the joint venture shall be the research
and development of drugs, medical device and digital media, investment, fund running and consulting, distribution and marketing of supplements
carried on by Biolite and its subsidiaries in Japan, or any other territory or businesses as may from time to time be agreed by an amendment
to the Agreement. The closing of the transaction is conditioned upon the approval and receipt of all necessary government approvals,
which have been received.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 50 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->44<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement and the related
share transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration, such that following
the transfer, Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%). Also pursuant to
the Agreement, there shall be 3 directors of Biolite, consisting of 1 director appointed by the Company and 2 appointed by Lucidiam.
The Company shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall appoint Michihito
Onishi; the current director of Biolite, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder), is considered
the second Lucidaim director. The Agreement further provides that the Company and Biolite shall assign the research collaboration and
license agreement between them to Biolite or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The aforementioned transactions
occurred on the Completion Date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As per the Agreement, the Shareholders shall
supervise and manage the business and operations of Biolite. The directors shall not be entitled to any renumeration for their services
as a director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all
of its Ordinary Shares, the director such Shareholder appointed must tender his/her resignation. The Agreement also sets forth certain
corporate actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are
unable to make a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days
after which they must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute
is not resolved within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares
for cash at a specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in Biolite
if Biolite issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under certain
conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement also requires Biolite to obtain
a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial working capital purposes. Pursuant to the
Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee. Accordingly, the Company may be
liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents 49% of the maximum bank facility.
The Agreement further provides that Biolite shall issue annual dividends at the rate of at least 1.5% of Biolite&#8217;s profits, if
it has sufficient cash to do so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company and
Biolite agree to use their best efforts to execute the License Agreement by the end of December 2021. The Company agreed that any negotiation
on behalf of Biolite regarding the terms of the License Agreement shall be handled by the directors appointed by Lucidaim. If the Company
and such Lucidaim directors do not reach agreement on the terms, Biolite may at its sole discretion determine not to execute the License
Agreement without any liability to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains non-solicitation and
non-compete clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive
covenants limited to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that
arise from Biolite&#8217;s activities, shall belong to Biolite JP.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY 500,000 (approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately USD18,000) and then only to the extent
such liability exceed such limit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid $150,000 towards the setup
of the joint venture; BioLite Japan&#8217;s other shareholder also paid $150,000 after the Letter of Intent was signed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement shall continue for 10 years,
unless earlier terminated. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another
Shareholder, as set forth in the Agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $4,244,452
in gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors
exercised a total of 673,405 Series A warrants at a price of $6.30 per share, and 200 Series B warrants at a price of $10 per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 51 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->45<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">BioKey Revenues</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to collaborative agreements, ABVC
earns revenue through its wholly owned BioKey subsidiary which provides a wide range of Contract Development &amp; Manufacturing Organization
(&#8220;CDMO&#8221;) services including API characterization, pre-formulation studies, formulation development, analytical method development,
stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical trial materials (from Phase I through Phase III) and commercial
manufacturing of pharmaceutical products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioKey provides a variety of
regulatory services tailored to the needs of its customers, which include proofreading and regulatory review of submission documents
related to formulation development, clinical trials, marketed products, generics, nutraceuticals and OTC products and training presentations.
In addition to supporting ABVC&#8217;s new drug development, BioKey submits INDs, NDAs, ANDAs, and DMFs to the FDA, on ABVC&#8217;s behalf
in compliance with new electronic submission guidelines of the FDA.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Impact of COVID-19 Outbreak</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 30, 2020, the World Health Organization
declared the coronavirus outbreak a &#8220;Public Health Emergency of International Concern&#8221; and on March 10, 2020, declared it
to be a pandemic. Actions taken around the world to help mitigate the spread of the coronavirus include restrictions on travel, and quarantines
in certain areas, and forced closures for certain types of public places and businesses. The coronavirus and actions taken to mitigate
it have had and are expected to continue to have an adverse impact on the economies and financial markets of many countries, including
the geographical area in which the Company operates. While the closures and limitations on movement, domestically and internationally,
are expected to be temporary, if the outbreak continues on its current trajectory the duration of the supply chain disruption could reduce
the availability, or result in delays, of materials or supplies to and from the Company, which in turn could materially interrupt the
Company&#8217;s business operations. Given the speed and frequency of the continuously evolving developments with respect to this pandemic,
the Company cannot reasonably estimate the magnitude of the impact to its consolidated results of operations. We have taken every precaution
possible to ensure the safety of our employees.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to the COVID-19 pandemic, our revenue
for the fiscal 2021 and 2022 were significantly impacted. As we have not seen a stronger signal to indicate that overall global economies
will be back to normal in the first half of fiscal 2023, our business&#8217;s overall revenue stream may be impacted further until the
restrictions of COVID-19 can be released, after which we expect the Company can resume normal operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The COVID-19 pandemic, including variants,
has adversely affected, and is expected to continue to adversely affect, elements of our CDMO business sector. The COVID-19 pandemic
government imposed restrictions constrained researcher access to labs globally. These constraints limited scientific discovery capacity
and we observed that demand in those labs fell well below historic levels. As constraints on social distancing were gradually lifted
around the world recently, labs have been able to increase research activity. While we believe that underlying demand is still not yet
at pre-COVID-19 levels since lab operations remain below their normal capacity, we are hopeful that the vaccination programs that are
underway combined with policy changes planned for the summer will further increase research activity and support a return to pre-COVID-19
demand levels worldwide.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The global pandemic of COVID-19 continues
to evolve rapidly, and we will continue to monitor the situation closely, including its potential effect on our plans and timelines.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Additionally, it is reasonably possible that
estimates made in the financial statements have been, or will be, materially and adversely impacted in the near term as a result of these
conditions, including losses on inventory; impairment losses related to goodwill and other long-lived assets and current obligations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 52 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->46<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Summary of Critical Accounting Policies</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><span style="text-decoration:underline">Forward
Stock Split</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors
of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the
number of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors
of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18
(the &#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued
and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved
and authorized the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada
Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the
&#8220;Amendment&#8221;) to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority
(&#8220;FINRA&#8221;) informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information
in this prospectus reflect this 1-for-18 reverse stock split.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 53 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->47<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
                                            1 - Inputs are quoted prices in active markets for identical assets or liabilities that the
                                            Company has the ability to access at the measurement date. Valuation of these instruments
                                            does not require a high degree of judgment as the valuations are based on quoted prices in
                                            active markets that are readily and regularly available.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
                                            2 - Inputs other than quoted prices in active markets that are either directly or indirectly
                                            observable as of the measurement date, such as quoted prices for similar assets or liabilities;
                                            quoted prices in markets that are not active; or other inputs that are observable or can
                                            be corroborated by observable market data for substantially the full term of the assets or
                                            liabilities.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level
                                            3 - Valuations based on inputs that are unobservable and not corroborated by market data.
                                            The fair value for such assets and liabilities is generally determined using pricing models,
                                            discounted cash flow methodologies, or similar techniques that incorporate the assumptions
                                            a market participant would use in pricing the asset or liability.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due
to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s
cash and cash equivalents amounted $85,265 and $5,828,548, respectively. Some of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 54 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->48<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Restricted Cash Equivalents</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 55 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->49<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 88%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
    Life in<br/>
    Years</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity
                                            method investments when the Company has the ability to exercise significant influence, but
                                            not control, over the investee. Its proportionate share of the income or loss is recognized
                                            monthly and is recorded in gains (losses) on equity investments.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable
                                            cost method investments when the equity method does not apply.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 56 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->50<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable
                                            equity securities include the consideration of general market conditions, the duration and
                                            extent to which the fair value is below cost, and our ability and intent to hold the investment
                                            for a sufficient period of time to allow for recovery of value in the foreseeable future.
                                            The Company also considers specific adverse conditions related to the financial health of,
                                            and the business outlook for, the investee, which may include industry and sector performance,
                                            changes in technology, operational and financing cash flow factors, and changes in the investee&#8217;s
                                            credit rating. The Company records other-than-temporary impairments on marketable equity
                                            securities and marketable equity method investments in gains (losses) on equity investments.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable
                                            equity investments based on the Company&#8217;s assessment of the severity and duration of
                                            the impairment, and qualitative and quantitative analysis of the operating performance of
                                            the investee; adverse changes in market conditions and the regulatory or economic environment;
                                            changes in operating structure or management of the investee; additional funding requirements;
                                            and the investee&#8217;s ability to remain in business. A series of operating losses of an
                                            investee or other factors may indicate that a decrease in value of the investment has occurred
                                            that is other than temporary and that shall be recognized even though the decrease in value
                                            is in excess of what would otherwise be recognized by application of the equity method. A
                                            loss in value of an investment that is other than a temporary decline shall be recognized.
                                            Evidence of a loss in value might include, but would not necessarily be limited to, absence
                                            of an ability to recover the carrying amount of the investment or inability of the investee
                                            to sustain an earnings capacity that would justify the carrying amount of the investment.
                                            The Company records other-than-temporary impairments for non-marketable cost method investments
                                            and equity method investments in gains (losses) on equity investments. Other-than-temporary
                                            impairments of equity investments were $0, $0 and $0 for the &#8204;years ended December 31,
                                            2022 and 2021, respectively.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing
of goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 57 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->51<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $ 13,031 and $ 11,375 for the years ended December 31, 2022 and 2021,
respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 58 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized
as a benefit only if it is &#8220;more likely than not&#8221; that the tax position would be sustained in a tax examination, with a tax
examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine whether it
is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals or litigations
based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not threshold
to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount of benefit
that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to meet the more-likely-than-not
recognition threshold should be recognized in the first subsequent period in which the threshold is met. Previously recognized tax positions
that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent financial reporting period in which
the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of income tax are classified as income
tax expense in the year incurred. No significant penalty or interest relating to income taxes has been incurred for the years ended December
31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest and penalties, accounting in interim periods,
disclosures and transition.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 59 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->53<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an assets had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8221;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, shareholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of shareholders&#8217;
equity (deficit).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 60 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->54<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation
(Topic 718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting
for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04
provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified
written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument
for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the
modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition
model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt
origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is
effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An
entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective
date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04
in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period. The Company
is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Estimates and Assumptions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In preparing our consolidated financial statements,
we use estimates and assumptions that affect the reported amounts and disclosures. Our estimates are often based on complex judgments,
probabilities and assumptions that we believe to be reasonable, but that are inherently uncertain and unpredictable. We are also subject
to other risks and uncertainties that may cause actual results to differ from estimated amounts.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Results of Operations &#8212; Year Ended
December 31, 2022 Compared to Year Ended December 31, 2021.</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Revenues.</i></b> We generated $969,783
and $355,797 in revenues for the years ended December 31, 2022 and 2021, respectively. The increase of $613,986, or approximately 173%,
was primarily caused by the increase in contract services with Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Operating Expenses</i>.</b> Our operating
expenses were $15,797,780 in the year ended December 31, 2022, as compared to $12,056,679 in the year ended December 31, 2021. Such increase
in operating expenses was mainly attributable to the increase in stock -based compensation and selling, general and administrative expenses
by $2,051,449 which relates to costs in conjunction with our public offering and our recent stock issuances, as well as increasing research
and development expenses of $1,689,652 to continue to develop our pipeline.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Other Income (expense). </i></b> The
other expense was $400,158 in the year ended December 31, 2022 as compared to other income of $495,141 in the year ended December 31,
2021. The change was principally caused by the increase in interest expense, while being offset by the increase in interest income for
the year ended December 31, 2022, and loss on investment in equity securities and decrease in government grant income for the year ended
December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest income (expense), net, was $(106,151)
for the year ended December 31, 2022, compared to $(184,014) for the year ended December 31, 2021. The decrease of $77,863, or approximately
42%, was primarily due to the repayment of convertible notes payable during the year ended 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Government grant income was $0 for the year
ended December 31, 2022 as compared to $360,898 for year ended December 31, 2021, which was recorded as receipt of the PPP Forgiveness
by the government.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Net Loss.</i></b> The net loss was $16,312,374
for the year ended December 31, 2022 compared to $12,035,851 for the year ended December 31, 2021. The Company&#8217;s net loss increased
by $4,276,523 or approximately 36% during the year ended December 31, 2022 from 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 61 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Liquidity and Capital Resources</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Working Capital</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> &#8204;December&#160;31,
    <br/> 2022</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">As of<br/> December&#160;31,<br/>
    2021</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,987,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,653,782</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,819,529</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,692,312</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Working (Deficit) Capital</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(2,832,282</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">3,691,470</td><td style="text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: left"><b>Cash
Flow from Operating Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2022 and
2021, the net cash used in operating activities were ($7,398,391) and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">($7,597,719), respectively. The decrease in
the amount of $199,328 was primarily due to the increased net loss, account receivables, due from related parties, prepaid expenses,
stock-based compensation, accrued expenses and other current liabilities, partially offset by the decrease of gain on sales of investment
in equity securities, government grant income, and investment loss; and by the increase of deferred tax during the year ended December
31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cash Flow from Investing Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2022 and
2021, the net cash used in investing activities were $1,721,684 and $805,966, respectively. The increase in the amount of $915,718 was
primarily due to the decrease in net proceeds from sale of investment occurred in 2020, and increase in prepayment for equity investment
and purchase of equipment during the year ended December 31, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 27.5pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Cash Flow from Financing Activities</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the years ended December 31, 2022 and
2021, the net cash provided by financing activities were $4,013,925 and $9,995,550, respectively. The net cash provided by financing
activities decreased by $5,981,625, due to the increase in proceeds from short-term loans, partially offset by the decrease in issuance
of common stock through up-list, as well as decrease in payment of offering costs, repayment of convertible notes and notes payable,
and proceeds from long-term loans during the year ended December 31, 2021</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Off-Balance Sheet Arrangements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022, we did not have any
off-balance sheet arrangements that have or are reasonably likely to have a current or future effect on our financial condition, changes
in financial condition, revenues or expenses, results of operations, liquidity, capital expenditures, or capital resources that is material
to investors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 62 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_009"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>BUSINESS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Industry Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The biotechnology industry focuses on developing
breakthrough products and technologies to combat various types of diseases through efficient industrial manufacturing process. Biotechnology
is an important business sector in the world&#8217;s economies and plays a key role in human health. Companies engaged in biotechnology
generally require large amounts of capital investment for their research &amp; development activities and it may take up to tens of years
to develop and commercialize a new drug or a new medical device. ABVC (&#8220;we&#8221; or the &#8220;Company&#8221;) is an early stage
biotechnology company with a pipeline of seven new drugs and one medical device under development, all of which are licensed from related
parties of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Business Overview</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, the Company&#8217;s
minimal revenue has come from the sale of CDMO services through BioKey. However, the Company&#8217;s focus is on developing a pipeline
of products by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company&#8217;s scientists and other
specialists known to the Company to identify drugs or medical devices that it believes demonstrate efficacy and safety based on the Company&#8217;s
internal qualifications. Once a drug or medical device is shown to be a good candidate for further development and ultimately commercialization,
ABVC licenses the drug or medical device from the original researchers and introduces the drug or medical device clinical trial plan
to highly respected principal investigators in the United States, Australia and Taiwan. In almost all cases, ABVC has found that research
institutions in each of those countries are eager to work with the Company to move forward with Phase II clinical trials.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Institutions that have or are now conducting
phase II clinical trials in partnership with ABVC include:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-1504, Major Depressive Disorder (MDD), Phase II completed. NCE drug Principal Investigators:
                                            Charles DeBattista M.D. and Alan F. Schatzberg, MD, Stanford University Medical Center, Cheng-Ta
                                            Li, MD, Ph.D &#8211; Taipei Veterans General Hospital</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-1505, Adult Attention-Deficit Hyperactivity Disorder (ADHD), Phase II Part 1 completed.
                                            Principal Investigators: Keith McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University of
                                            California San Francisco (UCSF), School of Medicine. Phase II, Part 2 &#8204;&#8204;clinical
                                            study sites includes UCSF and 5 locations in Taiwan.The Principal Investigators are Keith
                                            McBurnett, Ph.D. and Linda Pfiffner, Ph.D., University of California San Francisco (UCSF),
                                            School of Medicine; Susan Shur-Fen Gau, M.D., National Taiwan University Hospital; Xinzhang
                                            Ni, M.D. Linkou Chang Gung Memorial Hospital; Wenjun Xhou, M.D., Kaohsiung Chang Gung Memorial
                                            Hospital; Ton-Ping Su, M.D., Cheng Hsin General Hospital, Cheng-Ta Li, M.D., Taipei Veterans
                                            General Hospital. The Phase II, Part 2 began&#8204; in the 1<sup>st</sup> quarter of 2022
                                            at&#8204; the 5 Taiwan sites. The UCSF site will join the study in the 2nd quarter of 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-1601, Major Depression in Cancer Patients, Phase I/II, NCE drug Principal Investigator:
                                            Scott Irwin, MD, Ph.D. &#8211; Cedars Sinai Medical Center (CSMC). The Phase I clinical study
                                            was conducted on March 31, 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Medical
                                            Device: ABV-1701, Vitargus&#174; in vitrectomy surgery, Phase II Study has been initiated
                                            in Australia and Thailand, Principal Investigator: Duangnate Rojanaporn, M.D., Ramathibodi
                                            Hospital; Thuss Sanguansak, M.D., Srinagarind Hospital of the two Thailand Sites and Professor/Dr.
                                            Matthew Simunovic, Sydney Eye Hospital; Dr. Elvis Ojaimi, East Melbourne Eye Group &amp;
                                            East Melbourne Retina. The Phase II study will be started in the 2nd quarter of 2023.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 63 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->57<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following trials are expected to begin
in the third quarter of 2023:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Drug:
                                            ABV-&#8204;1519, &#8204;Non-Small Cell Lung Cancer &#8204;treatment, Phase I/II Study in Taiwan,
                                            Principal Investigator: &#8204;Dr. Yung-Hung Luo, &#8204;M.D.&#8204;, Taipei Veterans General
                                            Hospital (&#8204;TVGH)</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Drug:
                                            ABV-1703, Advanced Inoperable or Metastatic Pancreatic Cancer, Phase II, Principal Investigator:
                                            Andrew E. Hendifar, MD &#8211; Cedars Sinai Medical Center (CSMC)</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon successful completion of a Phase II trial,
ABVC will seek a partner, typically a large pharmaceutical company, to complete a Phase III study and commercialize the drug or medical
device upon approval by the US FDA, Taiwan TFDA and other country regulatory authorities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>GMP Manufacturing</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC owns a certified GMP manufacturing facility,
through BioKey, that is qualified to deliver small quantities of drugs for use by its clients in clinical trials from Phase I to Phase
III. The GMP facility can manufacture direct API or blend fill-in capsules, manual and automated encapsulation, wet granulation or tray
drying process, tablet compression and coating process, packaging solid dosage forms for ANDA and IND submission.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The BioKey facility consists of a GMP suite,
product development area, analytical laboratory, food processing area, caged GMP storage area, receiving area and two warehouses. The
facility was remodeled in December 2008 and received its first drug manufacturing license in June 2009. ABVC&#8217;s current drug manufacturing
license allows it to manufacture drug products under IND for human clinical trials until the expiration of the license on December 2,
2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2022, BioKey began manufacturing a dietary
supplement based on the maitake mushroom. The mushrooms, supplied by Shogun Maitake Canada, Co. Ltd., are grown in a controlled temperature
and humid environment free of pesticides and chemicals. Initially, sales of the new supplement in the US and Canada will be targeted
to high end grocery stores and worldwide via online distribution. While there are many mushroom-based supplements currently available
to customers, BioKey believes its new line has a significant competitive advantage since the purity and consistency of the mushrooms
themselves exceeds any maitake mushrooms currently available and the extraction process employed by BioKey delivers a particularly strong
dose. The maitake mushroom is rich in bioactive polysaccharides, especially beta-glucans. These polysaccharides have well-documented
immune-protecting and antitumor properties. BioKey has developed both a tablet and a liquid version of the supplement. GMP manufacturing
of bulk quantities Maitake mushroom tablets and Maitake mushroom drinks were completed in 2 and 1 batches respectively for commercial
launches in Taiwan and Canada in 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Beta-glucans in maitake mushrooms has been
shown to reduce cholesterol, resulting in improved artery functionality and overall better cardiovascular health that lowers the risk
of heart disease. Further, studies have shown that the beta-glucans in maitake mushroom have the effect of strengthening the immune system<sup>1</sup>.
In a trial of postmenopausal breast cancer patients, oral administration of a maitake extract was shown to have immunomodulatory effects.
In a different trial done at Memorial Sloan Kettering Cancer Center, maitake extracts were shown to enhance neutrophil and monocyte function
in patients with myelodysplastic syndrome. It boosts production of lymphokines (protein mediators) and interleukins (secreted proteins)
resulting in improved immune response. Further, beta-glucans, has been shown in clinical trials to lower blood glucose levels thereby
helping to activate insulin receptors, while reducing insulin resistance in diabetes management.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioKey has entered into a three-year distribution
agreement with Define Biotech Co. Ltd., a Taiwan-based pharmaceutical marketing company that focuses on sales of drugs, dietary supplements
and medical products in the Asia-Pacific region. The agreement grants Define Biotech the exclusive right to distribute this new dietary
supplement in China and Taiwan in exchange for the commitment to purchase $3.0 million worth of the new product over the three-year period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 64 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->58<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Our Pipeline</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>I.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Central
                                            Nervous System</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1504
                                            to treat Major Depressive Disorder (&#8220;MDD&#8221;)</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We are developing and researching
ABV-1504, a botanical reuptake inhibitor that targets norepinephrine. Prior to clinical trials, we conducted radioligand-binding assay
tests on ABV-1504. Radioligand-binding assays are used to characterize the binding effects of a drug to its target receptor. In the case
of ABV-1504, the receptors of radioligand-binding assays are norepinephrine, dopamine and serotonin. The radioligand-binding assay test
on norepinephrine was conducted from May 3 to May 8, 2007 and the radioligand-binding assay test on dopamine and serotonin was administered
from November 26 to December 5, 2007. The result of radioligand-binding assay to norepinephrine of ABV-1504was 2.102 &#956;g/ml of IC50,
which indicated ABV-1504&#8217;s high inhibitory efficiency on norepinephrine. The results of radioligand-binding assay to dopamine and
serotonin were not as good as to norepinephrine, which indicated lower inhibitory efficiency. Because research has shown that norepinephrine
inhibitors can alleviate the level of depression, our research team saw ABV-1504&#8217;s potential to treat depression and decided to
commence the clinical trial process of ABV-1504.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">In 2013, ABVC successfully completed
the Phase I clinical trial of ABV-1504. The primary objective of the Phase I study was to assess the safety profile of ABV-1504. The
safety endpoint was assessed based on the results of physical examinations, vital signs, laboratory data, electrocardiograms (&#8220;ECG&#8221;),
Columbia-Suicide Severity Rating Scale evaluation and a number of adverse events during the study period. We began recruiting healthy
people as subjects for the Phase I trial in Taiwan on October 30, 2012. For the Phase I trial, we screened 85 healthy volunteers at the
Taipei Veterans General Hospital and eventually enrolled 30 people as trial subjects. We divided the subjects into four cohort groups
and administered ABV-1504oral capsules of 380 mg, 1140 mg, 2280 mg, and 3800 mg to the subjects in each cohort group, respectively. BioLite
visited the first subject the first time on November 13, 2012 and the last subject the last time on July 5, 2013. During the said period,
no subject had a serious adverse event nor discontinued the trial due to any adverse events. ABVC did not observe any clinically significant
findings in physical examinations, vital signs, electrocardiogram, laboratory measurements, and C-SSRS throughout the treatment period.
However, ABVC observed the following mild adverse events: two subjects with flatulence and one subject with constipation in the single-dose
380mg cohort of seven subjects; one subject with somnolence and one subject with stomatitis ulcer in the single-dose 2,280 mg cohort.
Comparatively, two subjects with somnolence and one subject with stomatitis ulcer were observed in the placebo group of seven subjects.
ABVC did not observe any suicidal ideation or behavior throughout the trial period. ABV-1504&#8217;s Phase I clinical trial results reflected
that the oral administration of ABV-1504 to healthy volunteers was safe and well-tolerated at the dose levels of from 380 mg to 3,800
mg.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC received an IND approval to
proceed with the Phase II clinical trial of ABV-1504 from the F.D.A. in March 2014 and an IND approval of its Phase II trial from the
Taiwan F.D.A. in June 2014. For the Phase II trial, BioLite administered oral capsules to 72 MDD patients (the trial subjects) in a randomized,
double-blind study with a placebo control group to assess ABV-1504&#8217;s efficacy and safety profile, primarily in accordance with
the Montgomery-&#197;sberg Depression Rating Scale (&#8220;MADRS&#8221;). ABVC via BioLite began recruiting Phase II subjects in March
2015 at the following study sites, Taipei Veterans General Hospital, Linkou Chang Gung Memorial Hospital, Taipei City Hospital-Songde
Branch, Tri-Service General Hospital, Wan Fang Hospital and started recruiting MDD patients at Stanford Depression Research Clinic. The
first five sites are in Taiwan and the last one is in the United States. The primary endpoint of the Phase II trial is to see changes
of the subjects&#8217; MADRS total scores from the baseline scores of the placebo subjects within the first six weeks. The secondary
objectives of the Phase II trial are to evaluate the efficacy and safety profile of ABV-1504 on other rating scales with secondary endpoints
of (i) demonstrating changes in MADRS total scores from baseline scores within the second to seventh weeks and (ii) showing changes in
the total scores on Hamilton Rating Scale for Depression (HAM-D-17), Hamilton Rating Scale for Anxiety (HAM-A), Depression and Somatic
Symptoms Scale (DSSS), Clinical Global Impression Scale (CGI) from the baseline scores in the second, fourth, sixth and seventh week.
ABVC plans to measure the percentages of partial responders (subjects with a 25% to 50% decrease of total MADRS scores from the baseline
score) and responders (subjects with 50% or more decrease of total MADRS scores from the baseline score) by the second, fourth, sixth
and seventh week. Additionally, ABVC intends to monitor the subjects&#8217; performance in accordance with the Safety Assessments and
Columbia-Suicide Severity Rating Scale from the screening stage to each subject&#8217;s last visit as well as to analyze the differences
in the mean changes of MADRS, HAM-D-17, HAM-A, DSSS, CGI and Columbia-Suicide Severity Rating Scale scores of the subjects administered
with ABV-1504 and the placebo group in the second, fourth, sixth and seventh week.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 65 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->59<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On May 23, 2019, the Company announced
the Phase II clinical study results of ABV-1504. The clinical study results showed that PDC-1421, the active pharmaceutical ingredient
of ABV-1504, met the pre-specified primary endpoint of the Phase II clinical trial and significantly improved the symptoms of MDD. The
Phase II clinical study was a randomized, double-blind, placebo-controlled, multi-center trial, in which sixty (60) adult patients with
confirmed moderate to severe MDD were treated with PDC-1421 in either low dose (380 mg) or high dose (2 x 380 mg) compared with placebo
administration, three times a day for six weeks. PDC-1421 high dose (2 x 380 mg) met the pre-specified primary endpoint by demonstrating
a highly significant 13.2-point reduction in the Montgomery-&#197;sberg Depression Rating Scale (MADRS) total score by Intention-To-Treat
(ITT) analysis, averaged over the 6-week treatment period (overall treatment effect) from baseline, as compared to 9.2-point reduction
of the placebo group. By Per-Protocol (PP) analysis, PDC-1421 showed a dose dependent efficacy toward MDD in which high dose (2 x 380
mg) gave 13.4-point reduction in MADRS total score from baseline and low dose (380 mg) gave 10.4-point reduction as compared to a 8.6-point
in the placebo group. Based on the trial results as set forth above, the Company has decided to use the high dose formula for ABV-1504&#8217;s
Phase III clinical trial.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1505
    to treat Attention Deficit Hyperactivity Disorder (&#8220;ADHD&#8221;)</span></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We developed the ADHD indication
from the same API of ABV-1504. Also, ABV-1505 shares similar pharmaceutical mechanism of action as ABV-1504 in as much as ABV-1505 shows
the potential of increasing the level of norepinephrine in the human&#8217;s nervous system by inhibiting its reabsorption. Because of
ABV-1505&#8217;s sufficient similarity with ABV-1504, in January 2016 the FDA approved our IND application to conduct ABV-1505&#8217;s
Phase II clinical trial based on its preclinical research and the Phase I trial results of ABV-1504.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For the ADHD Phase II trial, ABVC
plans to recruit a maximum of 105 ADHD patients as trial subjects in the United States and Taiwan, to whom ABVC intends to administer
ABV-1505 oral capsules. ABVC has designed a randomized, double-blind dose escalation study with a placebo-controlled group to assess
the efficacy and safety profile of ABV-1505, primarily against the ADHD Rating Scale-IV (&#8220;ADHD-RS-IV&#8221;). The primary endpoint
of the Phase II trial is a 40% or higher improvement on the ADHD-RS-IV from the respective baseline scores within a period of up to eight
weeks. The secondary objective is to determine the efficacy and safety profile of ABV-1505 on other rating scales with secondary endpoints
of (i) improvements of the total ADHD symptom scores from the respective baseline scores on the Conners&#8217; Adult ADHD Rating Scale-Self
Report: Short Version (&#8220;CAARS-S:S&#8221;) 18-Item for a treatment period of eight weeks at maximum; and (ii) achievement of scores
of two or lower on both the Clinical Global Impression-ADHD- Severity (&#8220;CGI-ADHD-S&#8221;) and Clinical Global Impression-ADHD-Improvement
(&#8220;CGI-ADHD-I&#8221;) from the subjects&#8217; respective baseline scores. The University of California San Francisco (&#8220;UCSF&#8221;)
initiated the Phase II, Part 1 clinical trial entitled &#8220;A Phase II Tolerability and Efficacy Study of PDC-1421 Treatment in Adult
Patients with Attention-Deficit Hyperactivity Disorder (ADHD). Part I, on January 14, 2020. The Part 1 trial is a single center, open
label, dose escalation evaluation with two dosage levels in six subjects. Six subjects were initially evaluated for safety and efficacy
assessments at low-dose (1 capsule of PDC-1421, three times a day (TID)) for 28 days. A safety checkpoint was evaluated at day-28 for
entering the high-dose (2 capsules TID). The subjects who passed the checkpoint were evaluated for safety and efficacy assessments at
high-dose (2 capsules of PDC-1421 TID) for 28 days. On July 15, 2020, the last patient last visit (LPLV) marked the final step toward
the completion of the ABV-1505 Phase II Part I clinical trial for the treatment of adult ADHD. On October 24, 2020, a full clinical study
report (CSR) of ABV-1505 Phase II Part I clinical trial was issued. The study results showed that the PDC-1421 Capsule was safe, well
tolerated and efficacious during its treatment and the follow-up period with six adult patients. For the primary endpoints, the percentages
of improvement in ADHD-RS-IV score from baseline to 8 weeks treatment were 83.3% (N=5) in the ITT population and 80.0% (N=4) in the PP
population. Both low and high doses of PDC-1421 Capsule met the primary end points by passing the required 40% population in ADHD-RS-IV
test scores. Overall, the results from this study, which demonstrate the therapeutic value of PDC-1421, support further Phase II Part
II clinical development of ABV-1505 for the treatment of adult ADHD.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Phase II Part II study with
its clinical protocol entitled &#8220;A Phase II Tolerability and Efficacy Study of PDC-1421 Treatment in Adult Patients with Attention-Deficit
Hyperactivity Disorder (ADHD), Part II&#8221; is a randomized, double-blind, placebo-controlled, parallel three-groups with a maximum
99 subjects to be enrolled. This study was started at five Taiwan medical centers beginning in April 2022. The University of California,
San Francisco site was conducted on March 29, 2023.&#160;&#160;</p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 66 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->60<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABV-1601
                                            to treat Depression in Cancer Patients</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We developed a treatment for depression
in cancer patient from the same active pharmaceutical ingredients as ABV-1504. ABV-1601 shares similar pharmaceutical mechanisms of action
as ABV-1504 in that ABV-1601 shows the potential of increasing the level of norepinephrine in the human nervous system by inhibiting
its reabsorption. Due to ABV-1601&#8217;s similarity with ABV-1504, the FDA approved our ABV-1601-001 clinical protocol under the same
IND as for ABV-1504 (IND 112567) in December 2018.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">For the Phase II trial of ABV-1601,
ABVC plans to recruit a maximum number of 54 cancer patients with depression, to whom ABVC intends to administer ABV-1601 oral capsules.
ABVC is engaging the Principal Investigator at Cedars-Sinai Medical Center in the U.S. which designed a randomized, double-blind dose
escalation study with a comparator-controlled group to assess the efficacy and safety profile of ABV-1601, primarily against Montgomery-&#197;sberg
Depression Rating Scale (MADRS) total score. The primary endpoint of the Phase II trial is a change in MADRS, Hospital Anxiety and Depression
Scale (HADS), subscales (HADS-A and HADS-D), and Clinical Global Impression Scale (CGI) total scores from baseline in patients taking
PDC-1421 compared to the comparator. As of the date hereof, the Part I of Phase II clinical protocol, which is an open trial, has been
approved by Cedars-Sinai Medical Center IRB Committee. This study will be initiated on March 31, 2023.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>II.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Oncology</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-&#8204;</span>1702
                                            <span style="text-decoration:underline">to treat &#8204;</span>Myelodysplastic Syndrome <span style="text-decoration:underline">(&#8220;&#8204;</span>MDS<span style="text-decoration:underline">&#8221;)</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC started the preparation for
ABV-1702&#8217;s Phase II clinical trials after receiving its IND approval from the FDA in July 2016. ABVC plans to recruit fifty-two
subjects in the United States who are diagnosed with either IPSS int-1, IPSS int-2 or high risk MDS or CMML and may take azacitidine
as part of the subjects&#8217; prescription. Azacitidine is an FDA-approved drug used to treat MDS. ABVC intends to administer ABV-1702
in the oral liquid form along with azacitidine. The Phase II trial is divided into two parts, where Part 1 is to determine the safety
and recommended dose level (&#8220;RDL&#8221;) of ABV-1702 in combination with azacitidine and Part 2 is to determine whether ABV-1702
under the established RDL reduces bactericidal and fungicidal infection in the subjects&#8217; respiratory systems. The primary endpoint
of Part 1 Phase II trial is to assess the safety and RDL profile of ABV-1702 administered with azacitidine by measuring ABV-1702&#8217;s
prohibited toxicity. The secondary endpoints of Phase II Part 1 are to determine the safety, time-to-first infection after first dose
(Day 1) of the first azacitidine treatment cycle, reduction in treatment requirements and duration of infections, enhancement of immune
responses, improvements of response rates, progression, and survival rates of the subjects under such ABV-1702 - azacitidine combination
treatment. The primary endpoint of Part 2 of Phase II is to determine whether ABV-1702 under the established RDL reduces bactericidal
and fungicidal infection risks in the subjects&#8217; respiratory systems in combination with azacitidine as compared to the control
group with incidence of infections and incidence/frequency of inpatient hospitalization due to infections. The secondary endpoints of
Part 2 of Phase II are to determine the safety, time-to-first infection after first dose (Day 1) of the first azacitidine treatment cycle,
reduction in required dosage and duration of infection, enhancement of immune responses, improvement of response rate, progression, and
survival rates of the subjects under the trial conditions. In April 2016, BioLite submitted a letter to the FDA in response to its queries
with additional information about the proposed Phase II trial.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>


</div><!-- Field: Page; Sequence: 67 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->61<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company expects to begin Phase
II clinical trials of ABV-1702 in the fourth quarter of 2023 and is actively looking for qualified principal investigators and an appropriate
site for the study and therefore the timing cannot be guaranteed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-&#8204;</span>1703
                                            <span style="text-decoration:underline">to treat &#8204;</span>Pancreatic Cancer</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABVC developed a new indication
for Pancreatic Cancer from Maitake Extract, which is named as ABV-1703 and out licensed it to Rgene for the preparation of its IND application
with the FDA. On August 25, 2017, ABV-1703&#8217;s Phase II trial was approved by FDA. Pursuant to the ABVC-Rgene Co-development Agreement,
ABVC is responsible for coordinating and conducting the clinical trials of ABV-1703 globally and Rgene is responsible for preparing the
related FDA applications. As of the date hereof, we are engaging Cedars-Sinai Medical Center in the U.S. to conduct the Phase II clinical
trial and plan to initiate the Phase II trial in the third quarter of 2023. We plan to submit ABV-1703&#8217;s Phase II clinical trial
IND to the Taiwan FDA after we commence the clinical trials in the United States.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-
                                            1501 Triple Negative Breast Cancer - Combination therapy for Triple Negative Breast Cancer
                                            (&#8220;TNBC&#8221;)</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABV-
                                            1501 is developed from BLI-1401-2 whose active pharmaceutical ingredient is Yukiguni Maitake
                                            Extract 404. Memorial Sloan Kettering Cancer Center (&#8220;MSKCC&#8221;) conducted the Phase
                                            I clinical trial of a polysaccharide extract from Grifola frondosa (Maitake mushroom), which
                                            is very similar to Yukiguni Maitake Extract 404. The Phase I trial focused on Grifola frondosa
                                            extract&#8217;s immunological effects on breast cancer patients. The results of the Phase
                                            I trial showed that oral administration of a polysaccharide extract from Maitake mushroom
                                            is associated with both immunologically stimulatory and inhibitory measurable effects in
                                            peripheral blood.</span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
                                            ABV-1501 Investigational New Drug (&#8220;IND&#8221;) application to the US FDA for the Phase
                                            II clinical trials referencing the MSKCC maitake research resulted in a Phase II IND approval
                                            in March of 2016 by the U.S. FDA.</span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;The
                                            collaboration with BHK to file clinical trial application to the Taiwan FDA (&#8220;TFDA&#8221;)
                                            for conducting this combination therapy trial in Taiwan was temporarily put on hold due to
                                            the lack of funding.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Our Collaborative Agreements</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="text-align: justify; width: 0.25in"/><td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I.</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration:underline">ABV-1701
                                            Vitreous Substitute for Vitrectomy and Collaboration Agreement with BioFirst</span></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On July 24, 2017, BriVision, one
of our wholly-owned subsidiaries entered into a collaboration agreement (the &#8220;BioFirst Agreement&#8221;) with BioFirst, pursuant
to which BioFirst granted BriVision the global license to co-develop BFC-1401 Vitreous Substitute for Vitrectomy (&#8220;BFC-1401&#8221;)
for medical purposes. BioFirst is a related party to the Company because BioFirst and YuanGene Corporation (&#8220;YuanGene&#8221;),
the Company&#8217;s controlling shareholder, are under common control, being both controlled by the controlling beneficiary shareholder
of YuanGene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">According to the BioFirst Agreement,
we are to co-develop and commercialize BFC-1401 or ABV-1701 with BioFirst and are obligated to pay BioFirst $3,000,000 (the &#8220;Total
Payment&#8221;) in cash or common stock of BriVision on or before September 30, 2018 in two installments. An upfront payment of $300,000,
representing 10% of the Total Payment due under the Collaboration Agreement, was to be paid upon execution of the BioFirst Agreement.
BriVision is entitled to receive 50% of the future net licensing income or net sales profit when ABV-1701 is sublicensed or commercialized.
On June 30, 2019, the Company and BioFirst entered into a Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;), pursuant to
which the Company will issue 428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the
Company to BioFirst in connection with the BioFirst Collaborative Agreement. For more information about the BioFirst Agreement and Purchase
Agreement, please refer to the current reports on Form 8-K filed on July 24, 2017 and July 12, 2019.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On November 7, 2016, the application
of Phase I clinical trial prepared and submitted by BioFirst was approved by the Human Research Ethics Committee, Australia (&#8220;HREC&#8221;),
and on November 14, 2016, it was approved by the Therapeutic Goods Administration, Australia (&#8220;TGA&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">We successfully finished the Phase
I clinical trial of ABV-1701 at Sydney Retina Clinic and Day Surgery, a clinic located in Sydney, Australia. This was the only site for
this Phase I clinical trial. The trial started on November 17, 2016, and was completed with positive results in July 2018. The Protocol
Title is &#8220;A Phase I, single center, safety and tolerability study of Vitargus in the treatment of Retinal Detachment.&#8221;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 68 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The primary endpoint of this Phase
I clinical trial was to evaluate the safety and tolerability of a single intravitreal dose of Vitargus in patients as a vitreous substitute
during vitrectomy surgery for retinal detachment. Intravitreal is a route of administration of a drug or other substance, in which the
substance is delivered into the eyes. The secondary endpoint of this Phase I clinical trial is to assess retinal attachment and Virtagus
degradation at day 90 and to assess best corrected visual acuity (&#8220;BVCA&#8221;) after vitrectomy surgery. BVCA refers to the best
possible vision a person can achieve. The primary and second endpoints are required by HREC for the purpose of evaluation of our Phase
I clinical trial application. We enrolled an aggregate number of 10 patient subjects in this trial. On November 17, 2016, we received
the approval from the Data and Safety Monitoring Board for the first subject, and nine more subjects were enrolled thereafter. In this
trial, Vitargus was injected into the vitreous cavity of vitrectomised eyes, whose vitreous gel was removed from the vitreous cavity
after a vitrectomy surgery. On August 24, 2020, a full clinical study report (CSR) of ABV-1701 Phase I clinical trial was issued. The
study results showed that ABV-1701 (Vitargus) was well-tolerated as a vitreous substitute without any apparent toxicity to ocular tissues.
Further, there was no indication of an increased overall safety risk with Vitargus. For efficacy, participants showed significant improvement
in visual acuity. The optical properties of Vitargus allowed the patients to see well and facilitated visualisation of the fundus immediately
following surgery. In addition, since Vitargus set as a stable semisolid gel adhering to the retina, it maintained its position without
requiring the patient to remain face-down following surgery.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0 0pt 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">ABV-1701, Vitargus&#174; in vitrectomy
surgery, Phase II Study will be started in the 2<sup>nd</sup> quarter of 2023. A total of four (4) study sites in Australia and Thailand
join this multi-nation and multi-site clinical study. We plan to extend the Phase II study to a Phase III pivotal study by adding sites
in Taiwan, USA, and China in 2024.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>II.</b></span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Co-development
                                            Agreement with Rgene</b></span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On May 26, 2017, American BriVision
Corporation entered into a co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;),
a related party under common control by controlling beneficiary shareholder of YuanGene Corporation and the Company. Pursuant to Co-Dev
Agreement, BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-17
Pancreatic Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is
required to pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to the $3,000,000, the Company is
entitled to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall
be equally shared by both BriVision and Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"></p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">By June 1, 2017, the Company had
delivered all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under
common control by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount
of $3,000,000 in connection with the Co-Dev Agreement as additional paid-in capital during the year ended September 30, 2017. During
the year ended December 31, 2017, the Company received $450,000 in cash. On December 24, 2018, the Company received the remaining balance
of $2,550,000 in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60
per share), for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018.
During the year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined
to fully write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative
and quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company and Rgene signed an
amendment to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast
Cancer Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 69 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>III.</b></span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Clinical Development
    Service Agreement with Rgene</b></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">On June 10, 2022, the Company expanded
its co-development partnership with Rgene. BioKey entered into a Clinical Development Service Agreement with Rgene (&#8220;Service Agreement&#8221;)
to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for the treatment of
pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical studies under
U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;).</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Under the terms of the Service
Agreement, BioKey is eligible to receive payments totaling up to $3.0 million over a 3-year period with each payment amount to be determined
by certain regulatory milestones obtained during the agreement period. Through a series of transactions over the past 5 years, the Company
and Rgene have co-developed the three drug products covered by the Service Agreement, which has resulted in the Company owning 31.62%
of Rgene.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">As part of the Rgene Studies, the
Company agreed to loan $1.0 million to Rgene, for which Rgene has provided the Company with a 5% working capital convertible loan (the
&#8220;Note&#8221;). If the Note is fully converted, the Company will own an additional 6.4% of Rgene. The Company is expected to receive
the outstanding loan from the related party by the 2023 Q1, either by cash or conversion of shares of Rgene. The Company may convert
the Note at any time into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii)
20% discount of the stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as
set forth in the Note. The Service Agreement shall remain in effect until the expiration date of the last patent and automatically renew
for 5 more years unless terminated earlier by either party with six months written notice. Either party may terminate the Service Agreement
for cause by providing 30 days written notice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Rgene has further agreed, effective
July 1, 2022, to provide the Company with a seat on Rgene&#8217;s Board of Directors until the loan is repaid in full. The Company has
nominated Dr. Jiang, its Chief Strategy Officer and Director to occupy that seat; Dr. Jiang is also one of the Company&#8217;s largest
shareholders, owning 12.8% of the Company. For more information about the Service Agreement and Note, please refer to the current reports
on Form 8-K filed on June 21, 2022.</p><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">BLEX 404, a new drug under clinical
development covered by the Service Agreement, is extracted from Maitake mushroom (Grifola frondosa), an edible mushroom. Its immunological
effects and the safety have been demonstrated in two Phase I/II clinical studies performed at Memorial Sloan Kettering Cancer Center
(MSKCC) with breast cancer and myelodysplastic syndromes (MDS) patients.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Market Distribution Strategy</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We focus primarily on developing botanical
drugs, which are intended for use in the diagnosis, cure, mitigation or treatment of disease in humans. Together with our strategic partners,
we plan to market, distribute and sell our drug products internationally once those drug candidates comply with the local authorities
regulating drugs and foods. Currently, many countries follow the International Council for Harmonization of Technical Requirements for
Registration of Pharmaceuticals for Human Use (the &#8220;ICH&#8221;) guidelines that are published by European Medicines to provide
guidance on quality and safety of pharmaceutical development and new drug commercialization in Japan, the United States and Europe. All
of our drug candidates first go through the United States FDA process for new drug development first and then seek regulatory approval
from regulators equivalent to the FDA in the jurisdictions where we plan to distribute those candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 70 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->64<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Intellectual Property</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The new drug candidates are dependent on or are the subject of
the following patents and patent applications.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 5%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>No.</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 6%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Status</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent
    No.</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent
    <br/>
    Starting <br/>
    Date</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent
    <br/>
    Expiration<br/>
    Date</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent
    Name</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Territory</b></span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Patent<br/>
    Owner<sup>(1)(2)</sup></b></span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6911222</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/28/2005</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
    Pharmaceutical Composition<br/>
    Containing Polygala Extract,<br/>
    Part 1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7175861</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/13/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
    Pharmaceutical Composition<br/>
    Containing Polygala Extract,<br/>
    Part 2</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7179496</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/20/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
    Pharmaceutical Composition<br/>
    Containing Polygala Extract,<br/>
    Part 3</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7223425</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5/29/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
    Pharmaceutical Composition<br/>
    Containing Polygala Extract,<br/>
    Part 4</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">0001337647</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/31/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
    Pharmaceutical Composition<br/>
    Containing Polygala Extract<br/>
    </span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Italy</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CH693499</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;9/15/2003</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical
    Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Switzerland</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10220149</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;4/26/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical
    Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Germany</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GB2383951</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;6/7/2006</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical
    Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">United Kingdom</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4109907</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/6/2002</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/5/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical
    Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Japan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">FR2834643</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;7/18/2003</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression Pharmaceutical
    Composition Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">France</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I295576</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/11/2008</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1/10/2022</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Anti-depression<br/>
    Pharmaceutical Composition<br/>
    Containing Polygala Extract</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">DE202007003503 U1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/23/2007</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/20/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides
    and<br/>
    use thereof as an<br/>
    antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Germany</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">7531519</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5/12/2009</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/20/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides
    and<br/>
    use thereof as an<br/>
    antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4620652</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11/20/2006</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11/19/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides
    and<br/>
    use thereof as an<br/>
    antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Japan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I 314453</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/21/2006</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/20/2026</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novel Polygalatenosides
    and<br/>
    use thereof as an<br/>
    antidepressant agent</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MPITDC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">16</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">I389713</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3/21/2013</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10/13/2030</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized<br/>
    hyaluronic acid for use as a<br/>
    vitreous substitute <b><sup>(3)</sup></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">17</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US 8197849 B2</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/12/2012</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/30/2030</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized<br/>
    hyaluronic acid for use as a<br/>
    vitreous substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 71 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->65<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="width: 5%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">18</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 6%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AU 2011/215775
    B2</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/17/2014</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 25%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked
    oxidized hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Australia</span></td>
    <td style="width: 1%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">19</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">KR 10-1428898</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">8/4/2014</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Korea</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA 2786911 (C)</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10/6/2015</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/10/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Canada</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">WO2011100469 A1</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A<sup>(4)</sup></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">N/A<sup>(4)</sup></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PCT</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">22</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">EP 2534200</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4/8/2015</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">European Union (Germany,
    United Kingdom, France, Switzerland, Spain, Italy)</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#29305;&#35377;&#31532;
    5885349&#34399;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2011</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Japan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">24</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ZL 201180005494.7</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12/24/2014</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/9/2031</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute<b><sup>(3)</sup></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">China</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">25</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">granted</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">HK1178188</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3/6/2015</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6/21/2030</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cross-linked oxidized
    hyaluronic<br/>
    acid for use as a vitreous<br/>
    substitute<b><sup>(3)</sup></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hong Kong <sup>(5) </sup></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">26</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US 16/936,032</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/4/2020 </span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;9/4/2040</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala extract for
    the treatment<br/>
    of major depressive disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">27</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TW 109130285</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/4/2020</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">9/4/2040</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala extract for
    the treatment<br/>
    of major depressive disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">28</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">US17/120,965</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12/20/2020</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">12/20/2040</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala Extract for
    the Treatment<br/>
    of Attention Deficit Hyperactive<br/>
    Disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">U.S.</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  <tr style="vertical-align: top; ">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">29</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">applied</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TW 110106546</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/24/2021</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2/24/2041</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Polygala Extract for
    the Treatment<br/>
    of Attention Deficit Hyperactive<br/>
    Disorder</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taiwan</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;MPITDC&#8221;
    stands for Medical and Pharmaceutical Industry Technology and Development Center, Taiwan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8220;NHRI&#8221;
    stands for National Health Research Institutes, Taiwan.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The patent
    name is translated into English and the original patent name is written as &#8220;&#20132;&#32852;&#27687;&#21270;&#36879;&#26126;&#36136;&#37240;&#20316;&#20026;&#30524;&#29699;&#29627;&#29827;&#20307;&#20043;&#26367;&#20195;&#29289;.&#8221;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The starting
    date and expiration date of patents under PTC are subject to the laws of the specific participating jurisdiction where the patent
    application is filed. We have subsequently submitted such patent to the jurisdictions listed in No.22 herein above.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="width: 97%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NHRI has
    obtained standard patent in Hong Kong based on the registration of the patent (listed as No.24 herein) granted by the State Intellectual
    Property Office, People&#8217;s Republic of China.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 72 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->66<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Corporate History and Structure</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC was incorporated under the laws of the
State of Nevada on February 6, 2002 and has three wholly-owned Subsidiaries: BriVision, BioLite Holding, Inc. and BioKey, Inc. BriVision
was incorporated in July 2015 in the State of Delaware and is in the business of developing pharmaceutical products in North America.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding was incorporated under the
laws of the State of Nevada on July 27, 2016, with 500,000,000 shares authorized, par value $0.0001. Its key Subsidiaries include BioLite
BVI, Inc. (&#8220;BioLite BVI&#8221;) that was incorporated in the British Virgin Islands on September 13, 2016 and BioLite Inc. (&#8220;BioLite
Taiwan&#8221;), a Taiwanese corporation that was founded in February 2006. BioLite Taiwan has been in the business of developing new
drugs for over twelve years. Certain shareholders of BioLite Taiwan exchanged approximately 73% of equity securities in BioLite Taiwan
for the Common Stock in BioLite Holding in accordance with a share purchase/ exchange agreement (the &#8220;Share Purchase/ Exchange
Agreement&#8221;). As a result, BioLite Holding owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who
did not enter this Share Purchase/ Exchange Agreement retain their equity ownership in BioLite Taiwan.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Incorporated in California on November 20,
2000, BioKey has chosen to initially focus on developing generic drugs to ride the opportunity of the booming industry.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon closing of the Mergers on February 8,
2019, BioLite and BioKey became two wholly-owned subsidiaries of ABVC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The following chart illustrates the corporate structure of ABVC:</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_002.jpg"/>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Effective March 5, 2022, the Company&#8217;s
Board for Directors approved amending the Company&#8217;s Bylaws to remove Section 2.8, which permitted cumulative voting for directors
since cumulative voting is specifically prohibited by our Articles of Incorporation. Since it is not otherwise stated in our Articles
of Incorporation or Bylaws, directors shall be elected by a plurality of the votes cast at the election, as provided in the Nevada Revised
Statutes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0"><b>Competition</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The healthcare industry is highly competitive
and subject to significant and rapid technological change as researchers learn more about diseases and develop new technologies and treatments.
Significant competitive factors in our industry include product efficacy and safety; quality and breadth of an organization&#8217;s technology;
skill of an organization&#8217;s employees and its ability to recruit and retain key employees; timing and scope of regulatory approvals;
the average selling price of products; the availability of raw materials and qualified manufacturing capacity; manufacturing costs; intellectual
property and patent rights and their protection; and our capabilities of securing competent collaborators. Market acceptance of our current
products and product candidates will depend on a number of factors, including: (i) potential advantages over existing or alternative
therapies or tests, (ii) the actual or perceived safety of similar classes of products, (iii) the effectiveness of sales, marketing,
and distribution capabilities, and (iv) the scope of any approval provided by the FDA or foreign regulatory authorities.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 73 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->67<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Since we are a small biopharmaceutical company
compared to other companies that we may compete against, it is our intention to license our products to much larger pharmaceutical, specialty
pharmaceutical and generic drug companies with the financial, technical and human resources to compete effectively in the markets we
address.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We anticipate that our license partners will
face intense and increasing competition when and as our new drug candidates enter the markets, as advanced technologies become available
and as generic forms of currently branded products become available. Finally, the development of new treatment methods for the diseases
we are targeting could render our products non-competitive or obsolete. There can be no assurance that any of our new drug candidates
will be clinically superior or scientifically preferable to products developed or introduced by our competitors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following chart lists some, not all, of
the biopharmaceutical companies that research, develop, commercialize, distribute or sell drugs that are in competition with our drug
candidates.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 25%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Disease</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 29%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Drug
    Name</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 28%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Pharmaceutical
    <br/>
    Companies</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 15%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Headquarters</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Major Depressive Disorder</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cymbalta oral</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eli Lilly and Co., Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">IN</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lexapro oral</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forest Laboratories, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pfizer Pharmaceuticals, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CT</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Attention-Deficit</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Adderall XR</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shire Development LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">MA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Hyperactivity Disease</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ritalin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novartis Pharmaceuticals Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dexedrine</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amedra Pharmaceuticals LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PA</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Myelodysplastic</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Vidaza</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Celgene Corporation</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NJ</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Syndromes</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dacogen</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Astex Pharmaceuticals, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Triple Negative Breast Cancer</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Avastin</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genentech, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Erbitux (Cetuximab)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ImClone Systems Incorporated</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">NY</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Pancreatic Cancer</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Abraxane, Abraxis BioScience LLC</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Los Angeles</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">CA</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Novartis Pharma Stein AG</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stein</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Switzerland</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Vitargus for the treatments</b></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Alcon Laboratories, Inc.</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Fort Worth</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">TX</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: bottom"><p style="margin-left: 0.125in"><b>of Retinal Detachment or
    Vitreous Hemorrhage</b></p></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Arcadophta</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Toulouse</span></td>
    <td style="vertical-align: bottom"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">France</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 74 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->68<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Government Regulations</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Currently, we are focusing on the research
and development of six therapeutic candidates in the fields of CNS, oncology/hematology and autoimmune, for which regulatory approval
must be received before we can commence marketing. In addition, our cGMP facility is subject to review by the FDA. Regulatory approval
processes and FDA regulations for ABVC&#8217;s current and any future product candidates are discussed below.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Approval Process for Pharmaceutical Products</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>FDA Approval Process for Pharmaceutical Products</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In the U.S., pharmaceutical products are subject
to extensive regulation by the FDA. The Federal Food, Drug and Cosmetic Act (the &#8220;FDC Act&#8221;), and other federal and state
statutes and regulations, govern, among other things, the research, development, testing, manufacture, storage, recordkeeping, approval,
labeling, promotion and marketing, distribution, post-approval monitoring and reporting, sampling, and import and export of pharmaceutical
products. Failure to comply with applicable U.S. requirements may subject a company to a variety of administrative or judicial sanctions,
such as FDA refusal to approve pending NDAs, warning letters, product recalls, product seizures, total or partial suspension of production
or distribution, injunctions, fines, civil penalties, and criminal prosecution. Pharmaceutical product development in the U.S. typically
involves the performance of satisfactory nonclinical, also referred to as pre-clinical, laboratory and animal studies under the FDA&#8217;s
Good Laboratory Practice, or GLP, regulation, the development and demonstration of manufacturing processes, which conform to FDA mandated
current good manufacturing requirements, or cGMPs, including a quality system regulating manufacturing, the submission and acceptance
of an IND application, which must become effective before human clinical trials may begin in the U.S., obtaining the approval of Institutional
Review Boards, or IRBs, at each site where we plan to conduct a clinical trial to protect the welfare and rights of human subjects in
clinical trials, adequate and well-controlled clinical trials to establish the safety and effectiveness of the drug for each indication
for which FDA approval is sought, and the submission to the FDA for review and approval of an NDA. Satisfaction of FDA requirements typically
takes many years and the actual time required may vary substantially based upon the type, complexity, and novelty of the product or disease.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pre-clinical tests generally include laboratory
evaluation of a product candidate, its chemistry, formulation, stability and toxicity, as well as certain animal studies to assess its
potential safety and efficacy. Results of these pre-clinical tests, together with chemistry, manufacturing controls and analytical data
and the clinical trial protocol, which details the objectives of the trial, the parameters to be used in monitoring safety, and the effectiveness
criteria to be evaluated, along with other requirements must be submitted to the FDA as part of an IND, which must become effective before
human clinical trials can begin. The entire clinical trial and its protocol must be in compliance with what are referred to as good clinical
practice, or GCP, requirements. The term, GCP, is used to refer to various FDA laws and regulations, as well as international scientific
standards intended to protect the rights, health and safety of patients, define the roles of clinical trial sponsors and assure the integrity
of clinical trial data.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">An IND automatically becomes effective 30
days after receipt by the FDA, unless the FDA, within the 30-day time period, raises concerns or questions about the intended conduct
of the trials and imposes what is referred to as a clinical hold. Pre-clinical studies generally take several years to complete, and
there is no guarantee that an IND based on those studies will become effective, allowing clinical testing to begin. In addition to FDA
review of an IND, each medical site that desires to participate in a proposed clinical trial must have the protocol reviewed and approved
by an independent IRB or Ethics Committee, or EC. The IRB considers, among other things, ethical factors, and the selection and safety
of human subjects. Clinical trials must be conducted in accordance with the FDA&#8217;s GCP requirements. The FDA and/or IRB may order
the temporary, or permanent, discontinuation of a clinical trial or that a specific clinical trial site be halted at any time, or impose
other sanctions for failure to comply with requirements under the appropriate entity jurisdiction.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Clinical trials to support NDAs for marketing
approval are typically conducted in three sequential phases, but the phases may overlap.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In Phase I clinical trials, a product candidate
is typically introduced either into healthy human subjects or patients with the medical condition for which the new drug is intended
to be used. The main purpose of the trial is to assess a product candidate&#8217;s safety and the ability of the human body to tolerate
the product candidate. Phase I clinical trials generally include less than 50 subjects or patients.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During Phase 2 trials, a product candidate
is studied in an exploratory trial or trials in a limited number of patients with the disease or medical condition for which it is intended
to be used in order to: (i) further identify any possible adverse side effects and safety risks, (ii) assess the preliminary or potential
efficacy of the product candidate for specific target diseases or medical conditions, and (iii) assess dosage tolerance and determine
the optimal dose for Phase III trials.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Phase III trials are generally undertaken
to demonstrate clinical efficacy and to further test for safety in an expanded patient population with the goal of evaluating the overall
risk-benefit relationship of the product candidate. Phase III trials are generally designed to reach a specific goal or endpoint, the
achievement of which is intended to demonstrate the candidate product&#8217;s clinical efficacy and adequate information for labeling
of the approved drug.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 75 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->69<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The FDA has 60 days from its receipt of an
NDA to determine whether the application will be accepted for filing based on the FDA&#8217;s threshold determination that it is sufficiently
complete to permit substantive review. Once the submission is accepted for filing, the FDA begins an in-depth review. The FDA has agreed
to certain performance goals in the review of NDAs. Most applications for standard review drug products are reviewed within ten months;
most applications for priority review drugs are reviewed within six months. Priority review can be applied to drugs that the FDA determines
offer major advances in treatment, or provide a treatment where no adequate therapy exists. The review process for both standard and
priority review may be extended by the FDA for three additional months to consider certain late-submitted information, or information
intended to clarify information already provided in the submission. The FDA may also refer applications for novel drug products, or drug
products which present difficult questions of safety or efficacy, to an advisory committee &#8212; typically a panel that includes clinicians
and other experts &#8212; for review, evaluation, and a recommendation as to whether the application should be approved. The FDA is not
bound by the recommendation of an advisory committee, but it generally follows such recommendations. Before approving an NDA, the FDA
will typically inspect one or more clinical sites to assure compliance with GCP. Additionally, the FDA will inspect the facility or the
facilities at which the drug is manufactured. The FDA will not approve the product unless compliance with cGMPs is satisfactory and the
NDA contains data that provide substantial evidence that the drug is safe and effective in the indication studied.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">After the FDA evaluates the NDA and the manufacturing
facilities, it issues either an approval letter or a complete response letter. A complete response letter generally outlines the deficiencies
in the submission and may require substantial additional testing or information in order for the FDA to reconsider the application. If
and when those deficiencies have been addressed to the FDA&#8217;s satisfaction in a resubmission of the NDA, the FDA will issue an approval
letter. The FDA has committed to reviewing such resubmissions in two or six months depending on the type of information included. An
approval letter authorizes commercial marketing of the drug with specific prescribing information for specific indications. As a condition
of NDA approval, the FDA may require a risk evaluation and mitigation strategy, or REMS, to help ensure that the benefits of the drug
outweigh the potential risks.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">REMS can include medication guides, communication
plans for healthcare professionals, and elements to assure safe use, or ETASU. ETASU can include, but are not limited to, special training
or certification for prescribing or dispensing, dispensing only under certain circumstances, special monitoring, and the use of patient
registries. The requirement for a REMS can materially affect the potential market and profitability of the drug. Moreover, product approval
may require substantial post-approval testing and surveillance to monitor the drug&#8217;s safety or efficacy. Once granted, product
approvals may be withdrawn if compliance with regulatory standards is not maintained or problems are identified following initial marketing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Post-Approval Regulations</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Even if a product candidate receives regulatory
approval, the approval is typically limited to specific clinical indications. Further, even after regulatory approval is obtained, subsequent
discovery of previously unknown problems with a product may result in restrictions on its use or even complete withdrawal of the product
from the market. Any FDA-approved products manufactured or distributed by us are subject to continuing regulation by the FDA, including
record-keeping requirements and reporting of adverse events or experiences. Further, drug manufacturers and their subcontractors are
required to register their establishments with the FDA and state agencies, and are subject to periodic inspections by the FDA and state
agencies for compliance with cGMPs, which impose rigorous procedural and documentation requirements upon us and our contract manufacturers.
ABVC cannot be certain that ABVC or its present or future contract manufacturers or suppliers will be able to comply with cGMPs regulations
and other FDA regulatory requirements. Failure to comply with these requirements may result in, among other things, total or partial
suspension of production activities, failure of the FDA to grant approval for marketing, and withdrawal, suspension, or revocation of
marketing approvals.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the FDA approves one or more of our product
candidates, ABVC must provide certain updated safety and efficacy information. Product changes, as well as certain changes in the manufacturing
process or facilities where the manufacturing occurs or other post-approval changes may necessitate additional FDA review and approval.
The labeling, advertising, promotion, marketing and distribution of a drug must be in compliance with FDA and Federal Trade Commission,
or FTC, requirements which include, among others, standards and regulations for direct-to-consumer advertising, off-label promotion,
industry sponsored scientific and educational activities, and promotional activities involving the Internet. The FDA and FTC have very
broad enforcement authority, and failure to abide by these regulations can result in penalties, including the issuance of a warning letter
directing us to correct deviations from regulatory standards and enforcement actions that can include seizures, fines, injunctions and
criminal prosecution.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Foreign Regulatory Approval</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Outside of the U.S., ABVC&#8217;s ability
to market our product candidates will be contingent also upon its receiving marketing authorizations from the appropriate foreign regulatory
authorities, whether or not FDA approval has been obtained. The foreign regulatory approval process in most industrialized countries
generally encompasses risks similar to those ABVC will encounter in the FDA approval process. The requirements governing conduct of clinical
trials and marketing authorizations, and the time required to obtain requisite approvals, may vary widely from country to country and
differ from those required for FDA approval.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 76 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->70<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC will be subject to additional regulations
in other countries in which we market, sell and import our products, including Canada. ABVC or its distributors must receive all necessary
approvals or clearance prior to marketing and/or importing our products in those markets.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Other Regulatory Matters</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Manufacturing, sales, promotion and other
activities following product approval are also subject to regulation by numerous regulatory authorities in addition to the FDA, including,
in the U.S., the Centers for Medicare &amp; Medicaid Services, other divisions of the Department of Health and Human Services, the Drug
Enforcement Administration, the Consumer Product Safety Commission, the Federal Trade Commission, the Occupational Safety &amp;Health
Administration, the Environmental Protection Agency and state and local governments. In the U.S., sales, marketing and scientific/educational
programs must also comply with state and federal fraud and abuse laws. Pricing and rebate programs must comply with the Medicaid rebate
requirements of the U.S. Omnibus Budget Reconciliation Act of 1990 and more recent requirements in the Health Care Reform Law, as amended
by the Health Care and Education Affordability Reconciliation Act, or ACA. If products are made available to authorized users of the
Federal Supply Schedule of the General Services Administration, additional laws and requirements apply. The handling of any controlled
substances must comply with the U.S. Controlled Substances Act and Controlled Substances Import and Export Act. Products must meet applicable
child-resistant packaging requirements under the U.S. Poison Prevention Packaging Act. Manufacturing, sales, promotion and other activities
are also potentially subject to federal and state consumer protection and unfair competition laws.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The distribution of pharmaceutical products
is subject to additional requirements and regulations, including extensive recordkeeping, licensing, storage and security requirements
intended to prevent the unauthorized sale of pharmaceutical products.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The failure to comply with regulatory requirements
subjects firms to possible legal or regulatory action. Depending on the circumstances, failure to meet applicable regulatory requirements
can result in criminal prosecution, fines, imprisonment or other penalties, injunctions, recall or seizure of products, total or partial
suspension of production, denial or withdrawal of product approvals, or refusal to allow a firm to enter into supply contracts, including
government contracts. In addition, even if a firm complies with FDA and other requirements, new information regarding the safety or effectiveness
of a product could lead the FDA to modify or withdraw product approval. Prohibitions or restrictions on sales or withdrawal of future
products marketed by us could materially affect our business in an adverse way.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Changes in regulations, statutes or the interpretation
of existing regulations could impact our business in the future by requiring, for example: (i) changes to our manufacturing arrangements;
(ii) additions or modifications to product labeling; (iii) the recall or discontinuation of our products; or (iv) additional record-keeping
requirements. If any such changes were to be imposed, they could adversely affect the operation of our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Employees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date of this prospectus, ABVC, including
its Subsidiaries, had 23 employees, 19 of which located in the U.S. and Taiwan. The following table sets forth the number of our employees
by function:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Functional Area</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Employees</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">Senior management</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">5</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Research and development</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">11</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Administration</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Accounting</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">5</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">23</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC believes that it maintains a good working
relationship with its employees. ABVC offers its employees competitive benefits, including a pleasant and rewarding work environment,
career-oriented training, and career growth opportunities. ABVC believes its employees are devoted to delivering superb services. ABVC
did not experience any significant labor disputes.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time ABVC and its Subsidiaries
may become involved in legal proceedings and claims, or be threatened with other legal actions and claims, arising in the ordinary course
of business relating to its intellectual property, product liability, regulatory compliance and/or marketing and advertising of its products.
As of the date of this prospectus, ABVC and its Subsidiaries were not involved or threatened with any legal actions and regulatory proceedings.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Environment</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC seeks to comply with all applicable statutory
and administrative requirements concerning environmental quality. Expenditures for compliance with federal state and local environmental
laws have not had, and are not expected to have, a material effect on ABVC&#8217;s capital expenditures, results of operations or competitive
position.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 77 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->71<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Properties </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Subsidiary BioLite has its laboratories
located in Hsinchu Biomedical Science Park, with an address of 20, Sec. 2, Shengyi Rd., 2nd Floor, Zhubei City, Hsinchu County 302, Taiwan
(R.O.C.). On January 1, 2015, BioLite Taiwan entered into a lease agreement with the National Science Park Administrative Office (Hsinchu
City) under which it rents two dormitory buildings in Hsinchu County, Taiwan for a period of five years. The aggregate leasing area amounts
to approximately 678 square meters (equivalent to approximately 7,298 square feet) on the second floor of the building. The leased space
counts for approximately 1.9% of the total space of the building. On January 1, 2020, BioLite Taiwan extended the contract for another
five years. The new expiration date is on December 31, 2024. The rent increases by a small percentage each year during the term of the
lease agreement. BioLite paid $60,104 and $60,296 in rental expense for the laboratory space for the years ended December 31, 2022 and
2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Another subsidiary BioKey is headquartered
in Fremont, California. BioKey&#8217;s office lease will end on February 28, 2026 and the office occupies approximately 28,186 square
feet. BioKey&#8217;s space consists of offices, research and production laboratories, and manufacturing facilities, which are GMP certified.
BioKey has an option to extend the lease for its offices in Fremont for a period of five years commencing February 28, 2026, and BioKey
may exercise this option for 5 more years. The total BioKey&#8217;s rental expenses were $328,051 and $331,482 for the years ended December
31, 2022 and 2021, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_010"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>MANAGEMENT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth as of the date
of this prospectus, the name, age, and position of each executive officer and director and the term of office of each such person.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 30%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 12%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Age</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 56%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">37</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman of the Board and Chief Business Officer
    (&#8220;CBO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Howard Doong</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">65</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer (&#8220;CEO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Leeds Chow</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">34</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer (&#8220;CFO&#8221;)</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Tsung-Shann (T.S.) Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">69</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Strategy Officer (&#8220;CSTRO&#8221;) and
    Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Tsang Ming Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">62</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Chang-Jen Jiang</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">67</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Norimi Sakamoto</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">52</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yen-Hsin Chou</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hsin-Hui Miao</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">56</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">75</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Che-Wei Hsu </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">42</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director </span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shuling Jiang </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">67</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;Director </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yu-Min (Francis) Chung </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">58</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Independent Director&#160;&#160;</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Chi-Hsin (Richard) King</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">74</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Scientific Officer (&#8220;CSO&#8221;)</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Set forth below is certain biographical information
regarding each of our directors and executive officers as of the date of this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Eugene Jiang, Chairman,</b> has served
as our CEO and President since the Company&#8217;s inception in July 2015 until he resigned on September 15, 2017. He remains the Chairman
of the Board. He also serves as our CBO since September 2019 and serves as the CBO of BioKey, Inc. since 2019. Mr. Jiang also serves
as Director for BioLite Incorporation since June 2015 and as Director for BioFirst Corp. since 2012. He also serves as CEO for Genepro
Investment Company since March 2010. Mr. Jiang obtained a PMBA degree from National Taiwan University in 2017 and an EMBA degree from
the University of Texas in Arrington in 2010. And in 2009, Mr. Jiang received a bachelor&#8217;s degree in Physical Education from Fu-Jen
Catholic University.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Howard Doong, Ph. D. and M.D., CEO,
</b>was appointed as the Company&#8217;s new CEO on September 15, 2017. In addition to the position at the Company, Dr. Doong also serves
as director of United BioPharma (K.Y.) since December 2022 and as the Chairman and the CEO of LifeCode Biotechnology Company (&#8220;LifeCode&#8221;),
a Taiwan company in the biotechnology business, since March 2017. Dr. Doong serves as the Chairman of Biokey since December 2020. Dr.
Doong served as the CEO and CSO of Wuhan Frasergen Genomic Medicine Company (&#8220;Wuhan Frasergen Genomic&#8221;), a Chinese company
in the biotechnology business, from 2016 to 2020. He served as the CSO of Cold Spring Biotech Corporation, a Taiwan corporation in the
biotechnology business from 2014 to 2016. He served as the CEO of iKnowledge-Care Bioscience Corp, a Taiwan company in the biotechnology
business from 2014 to 2015. He served as the director of Taipei Veteran General Hospital-LihPao Laboratory of Cancer Genomic Medicine
from 2012 to 2013. He served as the Vice President and director of Quality Assurance, TrimGen Corporation, a Maryland corporation in
the biotechnology business from 2006 to 2011. Before 2006, Dr. Doong was a professor at the University of Maryland School of Medicine
and Biotechnology Institute, and a researcher at National Cancer Institute (NCI) of the National Institutes of Health (NIH). Dr. Doong
received his Ph.D. degree from University of Chicago, the Department of Organismal Biology and Anatomy. He received his M.D and Ph.D.
degree from Harvard-MIT Division of Health Sciences and Technology. He received his M.S. degree from the University of New Hampshire,
Genetics Program and B.S. degree from Fu-Jen Catholic University, Taiwan, Department of Biology.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Leeds Chow</b>, was appointed as the Company&#8217;s
Chief Financial Officer and Principal Accounting Officer on September 4, 2022. He has served as a Financial Controller of the Company
from March 2021 to August 2022. Mr. Chow has over 12 years of experience in Audit and Financing Industry. He has served as the finance
manager in a family office, in charge of managing investment portfolios, handling financial and operating aspects. He has also worked
in a local investment company in Hong Kong, serving as a financial advisor during the Hong Kong Initial Public Offering process, as well
as preparing opinion letters as an independent financial advisor for transactions for Hong Kong listed companies. Mr. Chow graduated
in University of California, Santa Barbara, with a Bachelor of Arts degree, majoring in Business Economics with Accounting Emphasis.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 78 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->72<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. T.S. Jiang, Chief Strategy Officer
and Director,</b> has served as the Company&#8217;s Chief Strategy Officer since September 2019. Dr. Jiang serves as the CEO of Biokey,
Inc. since December 2021, as a director of BioFirst Corp. since 2013, and has been the CEO and chairman of BioLite, Inc., a subsidiary
of BioLite BVI, Inc., since January 2010. Prior to BioLite, Dr. Jiang served as the president and/or chairman of multiple biotech companies
in Taiwan, including PhytoHealth Corporation from 1998 to 2009 and AmCad BioMed Corporation from 2008 to 2009. In addition, Dr. Jiang
is a director on various biotech associations, such as the Taiwan Bio Industry Organization (Taiwan) from 2006 to 2008 and the Chinese
Herbs and Biotech Development Association in Taiwan from 2003 to 2006. Dr. Jiang was an assistant professor at University of Illinois
from 1981 to 1987 and an associate professor at Rutgers, the State University of New Jersey from 1987 to 1990 and served as a professor
at a few Taiwanese universities during a period from 1990 to 1993, such as National Taiwan University, National Cheng Kung University
and Tunghai University. Dr. Jiang obtained his bachelor degree in Engineering and Chemical Engineering from National Taiwan University
in Taiwan in 1976, masters and Ph.D. from Northwestern University in the U.S. in 1981 and Executive Master of Business Administration
(&#8220;EMBA&#8221;) from National Taiwan University in Taiwan in 2007. As a successful entrepreneur, Dr. Jiang has developed and commercialized
PG2 Lyo Injection, a new drug to treat cancer related fatigue. From 1998 to 2009, Dr. T. S. Jiang served as President of Phyto Health
Corporation where he led a project team to develop PG2 Injectable. This product was extracted, isolated and purified from a type of Traditional
Chinese Medicine. PG2 Injection was intended for cancer patients who had trouble recovering from severe fatigue. Dr. Jiang oversaw and
managed the R&amp;D department, daily corporate operations and business of Phyto Health Corporation when he was the President. PG2 Lyo
Injection received approval on its NDA from Taiwan Food and Drug Administration in 2010 and later was launched into the Taiwan market
in 2012. We believe that Dr. Jiang provides leadership and technological guidance on our strategic development and operations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Tsang Ming Jiang, Director</b>, has
served as a director of BioFirst Corp. since 2017 and as a technical director at Supermicro Computer, Inc. since August 2022. Dr. Jiang
served as a technical director at the Industrial Technology Research Institute in Taiwan from February 2017 to July 2021. Prior to joining
the Industrial Technology Research Institute as a technical director, Dr. Jiang worked at the Company as chief information officer from
November 2016 to January 2017, Ericsson as engineering manager from 2013 to 2016 and the Industrial Technology Research Institute as
deputy director from October 2011 to February 2013. In addition, Dr. Jiang worked at several other research institutes, including University
of Alaska Fairbanks, National Taiwan University and Chung Cheng University, with his research interest in cloud computing and Internet
security, especially in the areas of virtualization, software-defined data centers, SDN enabled networks and big data analytics. Dr.
Jiang received his Bachelor of Science in electrical engineering in 1983 and Master of Science in electrical engineering in 1984, both
from National Taiwan University, and his Ph.D. in electrical engineering and computer science from University of Illinois at Chicago
in 1988. Dr. Tsang Ming Jiang is a brother of Dr. Tsung-Shann Jiang, who together with his wife collectively owns 80% of Lion Arts Promotion,
Inc. which has approximately 69.3% of ownership interest in the Company through YuanGene Corporation, a wholly-owned subsidiary of Lion
Arts Promotion, Inc.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Chang-Jen Jiang, Director,</b> has
served as a director of BioLite Inc. since 2013 and as a director of BioFirst Corp. since 2015. Dr. Jiang has been a pediatrician at
the department of pediatrics of Eugene Women and Children Clinic since 2016. Previously, Dr. Chang-Jen worked as an attending doctor
at the department of pediatrics of Keelung Hospital, the Ministry of Health and Welfare in Taiwan from 1994 to 2009. Before his position
at Keelung Hospital, he was a chief doctor at the department of pediatrics, hematology and oncology of Mackay Memorial Hospital in Taiwan
for three years until 1994. Dr. Chang-Jen Jiang obtained his doctor of medicine degree (the Taiwanese equivalent degree of MD) from Taipei
Medical University in Taiwan in 1982 and started his career in Mackay Memorial Hospital. We believe that the Company will benefit from
Dr. Jiang&#8217;s knowledge in biology and experiences in medical practice.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Norimi Sakamoto, Director</b>, currently
serves a director at Shogun Maitake Canada Co., Ltd. from June 2016. Ms. Sakamoto served as the chief executive officer of MyLife Co.,
Ltd. from June 2013 to March 2020. Ms. Sakamoto started her career in 1997 from Sumitomo Corporation Hokkaido Co., Ltd. in Japan. Ms.
Sakamoto received her Bachelor Degree of Arts in travel and tourism from Davis and Elkins College in 1993 and Master of Science in urban
studies from the University of New Orleans in 1995.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yen-Hsin Chou, Director</b>, has served
as a financial specialist at Mega Bank since 2011. Ms. Chou&#8217;s responsibilities primarily include customer services and financial
consultations. Ms. Chou received a Bachelor Degree in finance and economics from Yuan Ze University School of Economics in 2010.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 79 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->73<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Hsin-Hui Miao, Director,</b> served as
counter manager at Yueh Shan Chi Cram School from August 2021 to May 2022. From August 1988 to July 2021, Ms. Miao was a kindergarten
teacher and also severed as the leader of general affairs team at the affiliated high school of Tunghai University, Kindergarten Division.
Ms. Miao received her Bachelor Degree of Education from Taichung University of Education in 1998.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yoshinobu Odaira, Director,</b> was elected
as a director on our Board of Directors on February 8, 2019. He is an entrepreneur and has founded a number of Japanese agricultural
companies, including Yukiguni Maitake, our licensing partner. In 1983, Mr. Odaira established Yukiguni Maitake, which became a public
company in Japan in 1994. In 2015, Bain Capital Private Equity purchased Yukiguni Maitake through a tender offer. In addition to his
success with Yukiguni Maitake, Mr. Odaira served as the CEO of Yukiguni Shoji Co., Ltd. since 1988, as the CEO of Odaira Shoji Co., Ltd.
from 1989 and as a director of Shogun Maitake Japan Co., Ltd. since June 1989. In 2015, Mr. Odaira founded two new companies, Shogun
Maitake Canada Co., Ltd. in Canada and Odaira Kinoko Research Co., Ltd. in Japan. Mr. Odaira has served as the CEO and director of Shogun
Maitake Canada Co., Ltd. since June 2016. Mr. Odaira served as a director of BioLite Inc. from February 2019 to April 2019. Yoshinobu
Odaira graduated from the Ikazawa Junior High School in 1963. We believe that we will benefit from Mr. Odaira&#8217;s successful business
experience.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Che Wei Hsu, Director,</b> is currently
employed as a clerk by Chunghwa Post Co., Ltd. since August 2016; previously she was a teacher in a Junior High School. Ms. Hsu received
a Bachelor Degree from Tunghai University School of Chinese Literature in 2004.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Shuling Jiang, Director,</b> has served
as a director for various companies, including BioLite, Inc. and BioFirst Corp, , since 2017 and started to serve as Managing Director
for Biokey, Inc. in 2022. Ms. Jiang received a Bachelor Degree from National Taiwan Normal University School of Music in 1978 and a Master
Degree from Northwestern University School of Music in 1983.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Yu-Min (Francis) Chung, Director</b>, was
a Partner at Maxpro Ventures, an investment firm in Taiwan focused on breakthrough biomedical technology companies, from July 2018 to
May 2022. Prior to that, he served as Vice President at TaiAn Technology, which is a biotechnology service company and a management company
for biotechnology venture capital funds in Taiwan, from June 2016 to June 2018. Mr. Chung received his Bachelor&#8217;s Degree of Science
in Chemistry from National Taiwan University in 1987, Master&#8217;s Degree in Business Administration from National Taiwan University
in 2006, and Ph.D. in Pharmacy from University of Iowa in 1995.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Significant Employees</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are employees who are not executive
officers, but who are expected to make significant contributions to our business:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dr. Chi-Hsin Richard King, CSO. </b>Effective
September 15, 2017, the Board appointed Dr. Chi-Hsin Richard King as the CSO of the Company. Dr. Chi-Hsin Richard King, 71, retired since
July 2017. He served as the consultant at TaiGen Biotechnology Co. Ltd (&#8220;TaiGen&#8221;), a Taiwan company in the biotechnology
business, from August 2016 to July 2017, the Senior Vice President at TaiGen from July 2008 to August 2016 and as the Vice President
at Research and Development of TaiGen from June 2005 to July 2008. Dr. King served as the Director at Albany Molecular Research Inc.
(&#8220;AMRI&#8221;), a New York corporation, from January 2003 to June 2005, the Assistant Director at Medicinal Chemistry Department
of AMRI from January 2000 to December 2002 and the Assistant Director at Chemical Development Department of AMRI from August 1997 to
January 2000. Dr. King received the Ph.D. degree of bio-organic chemistry from University of Utah in 1980, and B.S. degree of chemistry
from National Taiwan Normal University in 1972.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Family Relationships</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are no family relationships among the
executive officers and directors of the Company, except that Dr. Tsang Ming Jiang, Dr. Tsung-Shann Jiang and Dr. Chang-Jen Jiang are
brothers, Mr. Eugene Jiang is Dr. Tsung-Shann Jiang&#8217;s son, and the marital relationship between Yoshinobu Odaira and Norimi Sakamoto
and between Shuling Jiang and Dr. Jiang.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Legal Proceedings</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Involvement in Certain Legal Proceedings</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">During the past ten years, none of our current directors, executive
officers, promoters, control persons, or nominees has been:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p></td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of any bankruptcy
    petition filed by or against any business of which such person was a general partner or executive officer either at the time of the
    bankruptcy or within two years prior to that time;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">convicted in a criminal
    proceeding or is subject to a pending criminal proceeding (excluding traffic violations and other minor offenses);</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">subject to any order,
    judgment, or decree, not subsequently reversed, suspended or vacated, of any court of competent jurisdiction or any Federal or State
    authority, permanently or temporarily enjoining, barring, suspending or otherwise limiting his involvement in any type of business,
    securities or banking activities;</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">found by a court of
    competent jurisdiction (in a civil action), the Commission or the Commodity Futures Trading Commission to have violated a federal
    or state securities or commodities law.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 80 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->74<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of, or a
    party to, any Federal or State judicial or administrative order, judgment, decree, or finding, not subsequently reversed, suspended
    or vacated, relating to an alleged violation of (a) any Federal or State securities or commodities law or regulation; (b) any law
    or regulation respecting financial institutions or insurance companies including, but not limited to, a temporary or permanent injunction,
    order of disgorgement or restitution, civil money penalty or temporary or permanent cease-and-desist order, or removal or prohibition
    order; or (c) any law or regulation prohibiting mail or wire fraud or fraud in connection with any business entity; or</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p></td>
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the subject of, or a
    party to, any sanction or order, not subsequently reversed, suspended or vacated, of any self-regulatory organization (as defined
    in Section 3(a)(26) of the Exchange Act (15 U.S.C. 78c(a)(26))), any registered entity (as defined in Section 1(a)(29) of the Commodity
    Exchange Act (7 U.S.C. 1(a)(29))), or any equivalent exchange, association, entity or organization that has disciplinary authority
    over its members or persons associated with a member.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless disclosed otherwise, we are currently
not a party to any material legal or administrative proceedings and are not aware of any pending legal or administrative proceedings
against us. We may from time to time become a party to various legal or administrative proceedings arising in the ordinary course of
our business.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Director Independence</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The NASDAQ Rules require that a majority of
the Board be independent. The Board consists of 11 directors, of which nine are non-management directors. Each year the Board reviews
the materiality of any relationship that each of our directors has with the Company, either directly or indirectly. No member of the
Board has any relationship or arrangement that would require disclosure under Item 404 of Regulation S-K. For additional information
see &#8220;Certain Relationships and Related-Party Transactions&#8221; in this report. Based on this review, the Board has determined
that the following current directors are &#8220;independent directors&#8221; as defined by the NASDAQ Rules: Messrs. Odaira and Chung
and Mses. Sakamoto, Chou and Miao.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Each director who is a member of the Audit
and Finance Committee, Compensation Committee and Nominating and Corporate Governance Committee is an independent director.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Board Committees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Audit Committee</i>. The Audit Committee
of the Board of Directors currently consists of Ms. Chou, Yen-Hsin (Chair), Ms. Miao, Hsin-Hui, and Ms. Hsu, Che-Wei. The functions of
the Audit Committee include the retention of our independent registered public accounting firm, reviewing and approving the planned scope,
proposed fee arrangements and results of the Company&#8217;s annual audit, reviewing the adequacy of the Company&#8217;s accounting and
financial controls and reviewing the independence of the Company&#8217;s independent registered public accounting firm. The Board has
determined that Ms. Chou, Ms. Miao and Ms. Hsu are each an &#8220;independent director&#8221; under the listing standards of The NASDAQ
Stock Market. The Board of Directors has also determined Ms. Chou is an &#8220;audit committee financial expert&#8221; within the applicable
definition of the SEC. The Audit Committee is governed by a written charter approved by the Board of Directors, a copy of which is available
on our website at www.abvcpharma.com. Information contained on our website are not incorporated by reference into and do not form any
part of this reports. We have included the website address as a factual reference and do not intend it to be an active link to the website.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Compensation Committee</i>. The Compensation
Committee of the Board of Directors currently consists of Ms. Norimi Sakamoto (Chair), Ms. Miao, Hsin-Hui, and Ms. Hsu, Che-Wei. The
functions of the Compensation Committee include the approval of the compensation offered to our executive officers and recommending to
the full Board of Directors the compensation to be offered to our directors, including our Chairman. The Board has determined that Ms.
Sakamoto, Ms. Miao and Ms. Hsu are each an &#8220;independent director&#8221; under the listing standards of The NASDAQ Stock Market
LLC. In addition, the members of the Compensation Committee qualify as &#8220;non-employee directors&#8221; for purposes of Rule 16b-3
under the Exchange Act and as &#8220;outside directors&#8221; for purposes of Section 162(m) of the Internal Revenue Code of 1986, as
amended. The Compensation Committee is governed by a written charter approved by the Board of Directors, a copy of which is available
on our website at www.abvcpharma.com. Information contained on our website are not incorporated by reference into and do not form any
part of this report. We have included the website address as a factual reference and do not intend it to be an active link to the website.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Corporate Governance and Nominating Committee</i>.
The Corporate Governance and Nominating Committee of the Board of Directors consists of Mr. Yoshinobu Odaira (Chair), Ms. Miao, Hsin-Hui,
and Ms. Hsu, Che-Wei, each of whom is an independent director under Nasdaq&#8217;s listing standards. The corporate governance and nominating
committee is responsible for overseeing the selection of persons to be nominated to serve on our board of directors. The corporate governance
and nominating committee considers persons identified by its members, management, shareholders, investment bankers and others.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 81 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->75<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Guidelines for Selecting Director Nominees</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The guidelines for selecting nominees, which
are specified in the Corporate Governance and Nominating Committee Charter, generally provide that persons to be nominated:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should
                                            have demonstrated notable or significant achievements in business, education or public service;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should
                                            possess the requisite intelligence, education and experience to make a significant contribution
                                            to the board of directors and bring a range of skills, diverse perspectives and backgrounds
                                            to its deliberations; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">should
                                            have the highest ethical standards, a strong sense of professionalism and intense dedication
                                            to serving the interests of the shareholders.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The corporate governance and nominating committee
will consider a number of qualifications relating to management and leadership experience, background and integrity and professionalism
in evaluating a person&#8217;s candidacy for membership on the board of directors. The nominating committee may require certain skills
or attributes, such as financial or accounting experience, to meet specific board needs that arise from time to time and will also consider
the overall experience and makeup of its members to obtain a broad and diverse mix of board members. The board of directors will also
consider director candidates recommended for nomination by our shareholders during such times as they are seeking proposed nominees to
stand for election at the next annual meeting of shareholders (or, if applicable, a special meeting of shareholders). Our shareholders
that wish to nominate a director for election to the Board should follow the procedures set forth in our bylaws. The nominating committee
does not distinguish among nominees recommended by shareholders and other persons.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Board Leadership Structure and Role in
Risk Oversight</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have two separate individuals serving as
our CEO and Chairman. Our Board of Directors, or the Board, is primarily responsible for overseeing our risk management processes on
behalf of our company. The Board receives and reviews periodic reports from management, auditors, legal counsel, and others, as considered
appropriate regarding our company&#8217;s assessment of risks. In addition, the Board focuses on the most significant risks facing our
company and our company&#8217;s general risk management strategy, and also ensures that risks undertaken by our company are consistent
with the board&#8217;s appetite for risk. While the Board oversees our company&#8217;s risk management, management is responsible for
day-to-day risk management processes. We believe this division of responsibilities is the most effective approach for addressing the
risks facing our company and that our board leadership structure supports this approach.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Code of Ethics</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We adopted a code of ethics, a copy of which
is attached herein as Exhibit 14.1. The Code of Ethics applies to all of our employees, officers and directors. This Code constitutes
a &#8220;code of ethics&#8221; as defined by the rules of the SEC. Copies of the code may be obtained free of charge from our website,
www.abvcpharma.com. Any amendments to, or waivers from, a provision of our code of ethics that applies to any of our executive officers
will be posted on our website in accordance with the rules of the SEC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Indemnification</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither our Articles of Incorporation nor
Bylaws prevent us from indemnifying our officers, directors and agents to the extent permitted under the Nevada Revised Statute (&#8220;NRS&#8221;).
NRS Section 78.7502 provides that a corporation shall indemnify any director, officer, employee or agent of a corporation against expenses,
including attorneys&#8217; fees, actually and reasonably incurred by him in connection with any the defense to the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
referred to Section 78.7502(1) or 78.7502(2), or in defense of any claim, issue or matter therein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities
arising under the Securities Act of 1933 may be permitted to directors, officers or persons controlling the Company pursuant to Wyoming
law, we are informed that in the opinion of the Securities and Exchange Commission, such indemnification is against public policy as
expressed in the Securities Act and is therefore unenforceable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 82 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->76<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_011"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>EXECUTIVE COMPENSATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following tables set forth, for each of
the last two completed fiscal years of us, the total compensation awarded to, earned by or paid to any person who was a principal executive
officer during the preceding fiscal year and every other highest compensated executive officers earning more than $100,000 during the
last fiscal year (together, the &#8220;Named Executive Officers&#8221;). The tables set forth below reflect the compensation of the Named
Executive Officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Summary Compensation Table</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; text-align: left; font-weight: bold; vertical-align: bottom">Name and Principal Position</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Salary<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Bonus<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Stock Awards<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option Awards<br/> ($) (&#8204;7)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Non-Equity Incentive Plan Compensation<br/>
    ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Change in Pension<br/> Value and<br/>
    Nonqualified Deferred Compensation Earnings<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">All Other Compensation<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Total<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 37%; text-align: left">Howard Doong (1)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: center">&#160;</td><td style="width: 4%; text-align: center">2022</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">200,000</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">248,386</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 4%; text-align: right">448,386</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2021</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">836,002</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,036,002</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Leeds Chow (2)</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">130,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">130,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;2021</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;120,000</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;120,000</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Tsung-Shann Jiang (3) <br/></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2021</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">200,000</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">200,000</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">248,386</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">62,700</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">448,386</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">262,700</p></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"/><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Richard Chi-Hsin King (4) <br/></td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2022</p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">2021</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">200,000</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">200,000</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">248,386</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">661,834</p></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">448,386</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">861,834</p></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Eugene Jiang (5)</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">248,386</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">448,386</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2021</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">62,700</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">262,700</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="vertical-align: top; text-align: left">Chihliang An (6)</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center">2022</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">133,333</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">248,386</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">381,719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; vertical-align: top">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;2021</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;487,668</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;687,668</span></td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Doong was appointed as the CEO on September 15, 2017.</span></td>
</tr></table><div>

</div><p style="margin-top: 0; margin-bottom: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. &#8204;Chow was appointed
    as the CFO on September &#8204;4, &#8204;2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. Jiang was appointed
    as the CSTRO on September 1, 2019.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. King was appointed
    as the CSO on September 15, 2017.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang was appointed
    as CBO on September 1, 2019.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mr. An resigned from
    his positions as the Company&#8217;s CFO on September 4, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;(7)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The weighted average
    grant date fair value of options granted during &#8204;2022 was $&#8204;1.63, using the Black-Scholes option-pricing model. Accordingly,
    the Company recognized stock-based compensation expense of $&#8204;1,241,930 for the years ended December 31, &#8204;2022. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 83 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->77<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Narrative Disclosure to Summary Compensation Table</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other than set out below, there are no arrangements
or plans in which we provide pension, retirement or similar benefits for directors or executive officers. Our directors and executive
officers may receive share options at the discretion of our board of directors in the future. We do not have any material bonus or profit
sharing plans pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that share
options may be granted at the discretion of our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Stock Option Plan</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our board approved and adopted the Amended
and Restated 2016 Equity Incentive Plan on September 12, 2020 (the &#8220;Plan&#8221;), a copy of which is attached hereto as exhibit
10.17.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Grants of Plan-Based Awards</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 21, 2020, the Company issued an
aggregate of 545,182 options to purchase shares of Common Stock in lieu of unpaid salaries of certain employees (other than Officers
and Directors) and unpaid consulting fees under the Plan, as amended; the total converted salaries was $1,090,361. The options are exercisable
at $2.00 per share.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 15, 2021, the Company&#8217;s Board
of Directors approved and issued the following option awards pursuant to the Plan:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">30,000
                                            options to each director, including the Chairman; such options are exercisable at $3.00 per
                                            share.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Options
                                            for 400,001 shares, 233,334 shares, and 316,667 shares to the CEO, CFO and CSO, respectively;
                                            the options are exercisable at $3.00 per share.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 16, 2022, the Company entered into
stock option agreements with 5 directors, pursuant to which the Company granted options to purchase an aggregate of 761,920 shares of
common stock under the Plan, as amended, at an exercise price of $3 per share. The options were vested at the grant date and become exercisable
for 10 years from the grant date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, we have granted options
under the Plan that can be exercised for an aggregate of 2,587,104 shares of Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 84 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Outstanding Equity Awards at Fiscal Year
End</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table summarizes outstanding
unexercised options, unvested stocks and equity incentive plan awards held by each of our named executive officers, as of December 31,
2022:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>OUTSTANDING EQUITY AWARDS AT FISCAL YEAR-END</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td colspan="19" style="text-align: center; border-bottom: Black 1.5pt solid; font-weight: bold">OPTION AWARDS</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="13" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">STOCK AWARDS</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Securities<br/> Underlying<br/>
    Unexercised<br/> Options (#)<br/> Exercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Securities<br/> Underlying<br/>
    Unexercised<br/> Options (#)<br/> Unexercisable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity Incentive<br/> Plan Awards:<br/>
    Number of<br/> Securities<br/> Underlying<br/> Unexercised<br/> Unearned Options<br/> (#)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Options<br/> Exercise<br/> Prices<br/>
    ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Option<br/> Expiration<br/> Date</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> Shares or<br/> Units of<br/> Stock
    That<br/> Have Not<br/> Vested<br/> (#)</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Market<br/> Value of<br/> Shares
    or<br/> Units of<br/> Stock That<br/> Have Not<br/> Vested<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity<br/> Incentive Plan<br/>
    Awards:<br/> Number of<br/> Unearned<br/> Shares, Units<br/> or Other<br/> Rights That<br/> Have Not<br/> Been Issued<br/> (#)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Equity Incentive<br/> Plan Awards:<br/>
    Market or Payout<br/> Value of Unearned<br/> Shares, Units or<br/> Other Rights That<br/> Have Not Been<br/> Issued<br/> ($)</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 19%; text-align: left">Howard Doong</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">85,715</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">10,715</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">2.00</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 10%; text-align: center">Nov 20, 2031</td><td style="width: 1%">&#160;</td>
    <td style="width: 6%; text-align: right">&#8239;&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 6%; text-align: right">&#160;&#160;&#160;&#160;-</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">400,001</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, &#8204;2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Chihliang An</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">54,762</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,524</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">233,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, &#8204;2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tsung-Shann Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">34,105</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, &#8204;2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Richard Chi-Hsin King</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">82,144</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">14,286</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">316,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;3.00</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, &#8204;2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Eugene Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">72,418</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">12,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Nov 20, 2031</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">30,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Oct 15, &#8204;2032</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">152,384</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: center">Apr 16, 2033</td><td>&#160;</td>
    <td style="text-align: right">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Compensation of Directors</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We did not pay stock options to directors in fiscal year 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 85 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->79<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Pension, Retirement or Similar Benefit
Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">There are no arrangements or plans in which
we provide pension, retirement or similar benefits for directors or executive officers. We have no material bonus or profit sharing plans
pursuant to which cash or non-cash compensation is or may be paid to our directors or executive officers, except that stock options may
be granted at the discretion of the board of directors or a committee thereof.</p><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Employment Contracts</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dr. Howard Doong has entered into an employment
agreement (&#8220;Doong Employment Agreement&#8221;) with the Company, pursuant to which he shall receive an annual base salary of $100,000.
As of December 31, 2017, we paid Dr. Doong 20,833 shares of the Company&#8217;s common stock at a per share price of $1.60 as opposed
to cash compensation. Under Doong Employment Agreement, Dr. Doong is employed as our CEO and President of the Company. We may terminate
the employment for cause, at any time, without notice or remuneration, for certain acts of the executive officer, such as conviction
or plea of guilty to a felony or grossly negligent or dishonest acts to our detriment, or misconduct or a failure to perform agreed duties.
In such case, the executive officer will not be entitled to receive payment of any severance benefits or other amounts by reason of the
termination, and the executive officer&#8217;s right to all other benefits will terminate, except as required by any applicable law.
We may also terminate an executive officer&#8217;s employment without cause upon one-month advance written notice. In such case of termination
by us, we are required to provide compensation to the executive officer, including severance pay equal to 12 months of base salary. The
executive officer may terminate the employment at any time with a one-month advance written notice if there is any significant change
in the executive officer&#8217;s duties and responsibilities or a material reduction in the executive officer&#8217;s annual salary.
In such case, the executive officer will be entitled to receive compensation equivalent to 12 months of the executive officer&#8217;s
base salary. On August 21, 2019, all of the Board members present at the Meeting, unanimously reelected Dr. Howard Doong as the Chief
Executive Officer (&#8220;CEO&#8221;), which became effective on September 1, 2019 for a term of three years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 4, 2022, the Board appointed
Mr. Leeds Chow as the Company&#8217;s Chief Financial Officer (&#8220;CFO&#8221;) and Principal Accounting Officer effective from September
4, 2022 for a term of 3 years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dr. Chi-Hsin Richard King has entered into
an employment agreements (&#8220;King Employment Agreement&#8221;) with the Company, pursuant to which he shall receive an annual base
salary of $50,000. As of December 31, 2017, we paid Mr. King 10,416 shares of the Company&#8217;s common stock at a per share price of
$1.60 as opposed to cash compensation. Under King Employment Agreement, Dr. King is employed as the CSO of the Company. We may terminate
the employment for cause, at any time, without notice or remuneration, for certain acts of the executive officer, such as conviction
or plea of guilty to a felony or grossly negligent or dishonest acts to our detriment, or misconduct or a failure to perform agreed duties.
In such case, the executive officer will not be entitled to receive payment of any severance benefits or other amounts by reason of the
termination, and the executive officer&#8217;s right to all other benefits will terminate, except as required by any applicable law.
We may also terminate an executive officer&#8217;s employment without cause upon one-month advance written notice. In such case of termination
by us, we are required to provide compensation to the executive officer, including severance pay equal to 12 months of base salary. The
executive officer may terminate the employment at any time with a one-month advance written notice if there is any significant change
in the executive officer&#8217;s duties and responsibilities or a material reduction in the executive officer&#8217;s annual salary.
In such case, the executive officer will be entitled to receive compensation equivalent to 12 months of the executive officer&#8217;s
base salary. On August 21, 2019, all of the Board members present at the Meeting, unanimously reelected Dr. Richard King as the Chief
Scientific Officer (&#8220;CSO&#8221;), which became effective on September 1, 2019 for a term of three years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 21, 2019, all of the Board members
present at the Meeting, except Eugene Jiang, appointed Mr. Eugene Jiang, the current Chairman of the Board, as the Chief Business Officer,
effective since September 1, 2019 for a term of three years. Mr. Eugene Jiang excused himself from the discussion regarding his appointment
as the Chief Business Officer of the Company during the Board meeting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 21, 2019, all of the Board members
present at the Meeting, except Dr. Tsung-Shann Jiang, reelected Dr. Tsung-Shann Jiang as the Chief Strategy Officer, effective since
September 1, 2019 for a term of three years. Dr. Tsung-Shann Jiang excused himself from the discussion regarding his appointment as the
Chief Strategy Officer of the Company during the Board meeting.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 86 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->80<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_012"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SECURITY OWNERSHIP OF
CERTAIN BENEFICIAL OWNERS AND MANAGEMENT</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth certain information
regarding beneficial ownership of our common stock as of the date hereof (i) each person (or group of affiliated persons) who is known
by us to own more than five percent (5%) of the outstanding shares of our Common Stock, (ii) each director, executive officer and director
nominee, and (iii) all of our directors, executive officers and director nominees as a group.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Beneficial ownership is determined in accordance
with SEC rules and generally includes voting or investment power with respect to securities. For purposes of this table, a person or
group of persons is deemed to have &#8220;beneficial ownership&#8221; of any shares of common stock that such person has the right to
acquire within 60 days of the date of the respective table. For purposes of computing the percentage of outstanding shares of our common
stock held by each person or group of persons named above, any shares that such person or persons has the right to acquire within 60
days of the date of the respective table is deemed to be outstanding for such person, but is not deemed to be outstanding for the purpose
of computing the percentage ownership of any other person. The inclusion herein of any shares listed as beneficially owned does not constitute
an admission of beneficial ownership.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless otherwise noted, the business address
of each beneficial owner listed is 44370 Old Warm Springs Blvd., Fremont, CA 94538. Except as otherwise indicated, the persons listed
below have sole voting and investment power with respect to all shares of our common stock owned by them, except to the extent that power
may be shared with a spouse.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">As of June 1, 2023, we had 33,080,740 shares
of common stock issued and outstanding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: justify">Name of Beneficial Owner</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount and<br/> Nature of<br/> Beneficial<br/>
    Ownership</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Percent of <br/> Class</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Dr. Howard Doong</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">18,404</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;*</span></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Eugene Jiang (1)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;702,246</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#8204;2.3</span></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Leeds Chow</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,728</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Chi-Hsin (Richard) King</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">869</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Yen-Hsin Chou</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,679</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Hsin-Hui Miao</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Dr. Tsang-Ming Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,067</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Norimi Sakamoto</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,667</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Dr. Tsung-Shann Jiang (2)(4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#8204;11,980,752</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#8204;36.2</span></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Dr. Chang-Jen Jiang (3)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,545</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Yoshinobu Odaira</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">163,702</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Che -Wei Hsu</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#8204;3,346</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Shuling Jiang</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#8204;-</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#8204;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">&#8204;Yu-Min Ch&#8204;ung</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;*</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">All officers and directors as a group (Fourteen (14) persons)</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;&#160;&#8204;12,899,540</b></span></td><td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>&#160;&#160;&#160;</b>&#8204;<b>39.0</b></span></td><td style="font-weight: bold; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">YuanGene Corporation (4)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,296,968</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#8204;25.1</span></td><td style="text-align: left">%</td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">less
                                            than 1%.</span></td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
                                            Jiang held 673,189 shares of the Company&#8217;s common stock through his ownership in AsianGene,
                                            3,743 shares of the Company&#8217;s common stock through his ownership in BioFirst, &#8204;121
                                            shares of the Company&#8217;s common stock through his ownership in Rgene, and the rest of
                                            25,173 shares through direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Tsung-Shann Jiang held &#8204;8,296,968 shares of common stock through his ownership in YuanGene
                                            Corporation, &#8204;2,277 shares of the Company&#8217;s common stock through BioLite, &#8204;16,829
                                            shares through Rgene Corporation, &#8204;96,364 shares through BioFirst, &#8204;674,724 shares
                                            through Lion Arts, &#8204;509,878 shares through LionGene, &#8204;8,850 shares through Genepro
                                            Investment, 213,120 shares through Keypoint, and the rest of 2,161,742 shares through direct
                                            ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr.
                                            Chang-Jen Jiang held 939 shares of common stock in the Company through his ownership in BioFirst,
                                            &#8204;5 shares of the Company&#8217;s common stock through Rgene, and the rest of 4,600 shares
                                            through direct ownership.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;</span>(4)</td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;YuanGene Corporation
     is a company wholly-owned by Lion Arts, which is owned by Shu-Ling Chiang (80%) and Dr. Tsung-Shann Jiang (20%); however, YuanGene
     appointed Eugene Jiang to have sole voting control over the shares held by YuanGene, the principal office address of which is 2<sup>nd
     </sup>floor, Building B, SNPF Plaza, Savalalo, Apia, Samoa.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 87 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->81<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><div><a id="a_015"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RELATED PARTY TRANSACTIONS
OF DIRECTORS AND EXECUTIVE OFFICERS </b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Except as disclosed herein, no director, executive
officer, shareholder holding at least 5% of shares of our common stock, or any family member thereof, had any material interest, direct
or indirect, in any transaction, or proposed transaction since January 1, 2020, in which the amount involved in the transaction exceeds
the lesser of $120,000 or one percent of the average of our total assets at the year-end for the last two completed fiscal years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 10, 2020, the Company and Rgene
signed an amendment to the Co-Dev Agreement dated May 26, 2017, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive
Breast Cancer Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer
Combination Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Clinical Development Service Agreement
with Rgene Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 10, 2022, the Company expanded its
co-development partnership with Rgene. BioKey, Inc. entered into a Clinical Development Service Agreement with Rgene (&#8220;Service
Agreement&#8221;) to guide certain Rgene drug products, RGC-1501 for the treatment of Non-Small Cell Lung Cancer (NSCLC), RGC-1502 for
the treatment of pancreatic cancer and RGC 1503 for the treatment of colorectal cancer patients, through completion of Phase II clinical
studies under U.S. FDA IND regulatory requirements (the &#8220;Rgene Studies&#8221;). The Service Agreement shall remain in effect until
the expiration date of the last patent and automatically renew for 5 more years unless terminated earlier by either party with six months
written notice. Under the terms of the Service Agreement, BioKey is eligible to receive payments totaling up to $3.0 million over a 3-year
period with each payment amount to be determined by certain regulatory milestones obtained during the agreement period.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, we executed an amendment
to our collaboration agreement with BioFirst dated July 24, 2017, to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal
Storage Solution to our agreement. ABV-2002 is intended to be utilized during a corneal transplant procedure to replace a damaged or
diseased cornea while ABV-2001 has broader utilization during a variety of ocular procedures.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially ABVC will focus on ABV-2002, a solution
utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial keratoplasty
(back layer cornea transplant). Designated ABV-2002 under ABVC&#8217;s product identification system, the solution is comprised of a
specific poly amino acid that protects ocular tissue from damage caused by external osmolarity exposure during pre-surgery storage. The
specific polymer in ABV 2002 can adjust osmolarity to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal
stroma during the storage period. Stromal hydration results in (a) maintaining acceptable corneal transparency and (b) prevents donor
cornea swelling. ABV-2002 also contains an abundant phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial
properties and neuroprotection.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates that ABV-2002
may be more effective for protecting the cornea and retina during long-term storage than other storage media available today and can
be manufactured at lower cost. ABV-2002 is categorized as a Class I Medical Device that has the lowest risk to patients; however, further
clinical development was put on hold due to the lack of funding.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 11, 2018, the Company and BioFirst
(Australia) entered into a loan agreement for a total amount of $40,000 to meet its working capital needs. The advances bear 0% interest
rate and are due on demand prior to September 30, 2020. Afterwards, all outstanding load will bear interest rate at 12% per annum. On
July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax
refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to mature on September 30,
2021 with an interest rate of 6.5% per annum, however, on September 7, 2021, the Company entered into a loan agreement with BioFirst
(Australia) for $67,873 to meet its new project needs. On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia)
for $250,000 to increase the cost for upcoming projects. The loan has an interest rate of 6.5% per annum and matured on November 30,
2022. As of December 31, 2022 and 2021, the aggregate amount of outstanding loans and accrued interest was $1,028,556 and $491,816, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Joint Venture Agreement</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 6, 2021 (the &#8220;<b>Completion
Date</b>&#8221;), the Company, Lucidaim Co., Ltd., a Japanese corporation (&#8220;<b>Lucidaim</b>,&#8221; together with the Company,
the &#8220;<b>Shareholders</b>&#8221;), and BioLite Japan K.K., a Japanese corporation (&#8220;<b>Biolite JP&#8221;</b>) entered into
a Joint Venture Agreement (the &#8220;<b>Agreement</b>&#8221;). Biolite JP is a private limited company (a Japanese <i>Kabushiki Kaisha</i>)
incorporated on December 18, 2018 and at the date of the Agreement has 10,000 ordinary shares authorized, with 3,049 ordinary shares
issued and outstanding (the &#8220;<b>Ordinary Shares</b>&#8221;). Immediately prior to the execution of the Agreement, Lucidaim owned
1,501 Ordinary Shares and the Company owned 1,548 Ordinary Shares. The Shareholders entered into the joint venture to formally reduce
to writing their desire to invest in and operate Biolite JP as a joint venture. The business of the joint venture shall be the research
and development of drugs, medical device and digital media, investment, fund running and consulting, distribution and marketing of supplements
carried on by Biolite JP and its subsidiaries in Japan, or any other territory or businesses as may from time to time be agreed by an
amendment to the Agreement. The closing of the transaction is conditioned upon the approval and receipt of all necessary government approvals,
which have been received.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 88 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement and the related
share transfer agreement, the Company shall transfer 54 of its Ordinary Shares to Lucidaim for no consideration, such that following
the transfer, Lucidaim shall own 1,555 Ordinary Shares (51%) and the Company shall own 1,494 Ordinary Shares (49%). Also pursuant to
the Agreement, there shall be 3 directors of Biolite JP, consisting of 1 director appointed by the Company and 2 appointed by Lucidiam.
The Company shall appoint Eugene Jiang, the Company&#8217;s current Chairman and Chief Business Officer and Lucidaim shall appoint Michihito
Onishi; the current director of Biolite JP, Toru Seo (who is also a director of BioLite Japan&#8217;s other shareholder), is considered
the second Lucidaim director. The Agreement further provides that the Company and Biolite JP shall assign the research collaboration
and license agreement between them to Biolite JP or prepare the same (the &#8220;<b>License Agreement</b>&#8221;). The aforementioned
transactions occurred on the Completion Date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As per the Agreement, the Shareholders shall
supervise and manage the business and operations of Biolite JP. The directors shall not be entitled to any renumeration for their services
as a director and each Shareholder can remove and replace the director he/she/it appointed. If a Shareholder sells or disposes of all
of its Ordinary Shares, the director such Shareholder appointed must tender his/her resignation. The Agreement also sets forth certain
corporate actions that must be pre-approved by all Shareholders (the &#8220;<b>Reserved Matters</b>&#8221;). If the Shareholders are
unable to make a decision on any Reserved Matter, then either Shareholder can submit a deadlock notice to the other shareholder, 5 days
after which they must refer the matter to each Shareholder&#8217;s chairman and use good faith to resolve the dispute. If such dispute
is not resolved within 10 days thereafter, then either Shareholder can offer to buy all of the other Shareholder&#8217;s Ordinary Shares
for cash at a specified price; if there is not affirmative acceptance of the sale, the sale shall proceed as set forth in the sale offer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each of the Shareholders maintains a pre-emptive
right to purchase such number of additional Ordinary Shares as would allow such Shareholder to maintain its ownership percentage in Biolite
JP if Biolite JP issues any new Ordinary Shares. However, the Agreement provides that the Company shall lose its pre-emptive rights under
certain conditions. The Shareholders also maintain a right of first refusal if the other Shareholder receives an offer to buy such shareholder&#8217;s
Ordinary Shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement also requires Biolite JP to
obtain a bank facility in the amount of JPY 30,460,000 (approximately USD272,000), for its initial working capital purposes. Pursuant
to the Agreement, each Shareholder agrees to guarantee such bank facility if the bank requires a guarantee. Accordingly, the Company
may be liable for the bank facility in an amount up to JPY 14,925,400 (approximately USD134,000), which represents 49% of the maximum
bank facility. The Agreement further provides that Biolite JP shall issue annual dividends at the rate of at least 1.5% of Biolite JP&#8217;s
profits, if it has sufficient cash to do so.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company and
Biolite JP agree to use their best efforts to execute the License Agreement by the end of December 2021, but since it was not yet executed,
the parties continue such efforts. The Company agreed that any negotiation on behalf of Biolite JP regarding the terms of the License
Agreement shall be handled by the directors appointed by Lucidaim. If the Company and such Lucidaim directors do not reach agreement
on the terms, Biolite JP may at its sole discretion determine not to execute the License Agreement without any liability to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains non-solicitation and
non-compete clauses for a period of 2 years after a Shareholder or its subsidiaries ceases to be a Shareholder, with such restrictive
covenants limited to business within the ophthalmologic filed or central neurological field. Any rights to intellectual property that
arise from Biolite JP&#8217;s activities, shall belong to Biolite JP.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement contains standard indemnification
terms, except that no indemnifying party shall have any liability for an individual liability unless it exceeds JPY 500,000 (approximately
USD4,500) and until the aggregate amount of all liabilities exceeds JPY 2,000,000 (approximately USD18,000) and then only to the extent
such liability exceed such limit.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid $150,000 towards the setup
of the joint venture; BioLite Japan&#8217;s other shareholder also paid $150,000 after the Letter of Intent was signed.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Agreement shall continue for 10 years,
unless earlier terminated. The Agreement also allows a Shareholder to terminate the agreement upon certain defaults committed by another
Shareholder, as set forth in the Agreement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 89 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Agreement with BioLite, Inc.</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We entered into a Collaborative Agreement
with BioLite, Inc., a company incorporated under the laws of Taiwan, and a subsidiary of the Company, (&#8220;BioLite&#8221;) on December
29, 2015, and then entered into two addendums to such agreement (as amended and revised, (the &#8220;Agreement&#8221;). The majority
shareholder of BioLite is one of the Company&#8217;s subsidiaries, the Company&#8217;s Chairman is a director of BioLite and Dr. Jiang,
the Company&#8217;s Chief Strategy Officer and a director, is the Chairman of BioLite.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Agreement, the Company acquired
the sole licensing rights to develop and commercialize for therapeutic purposes six compounds from BioLite. In accordance with the terms
of the Agreement, the Company shall pay BioLite (i) milestone payments of up to $100 million in cash and equity of the Company or equity
securities owned by it at various stages on a schedule dictated by BioLite&#8217;s achievements of certain milestones, as set forth in
the Agreement (the &#8220;Milestone Payments&#8221;) and (ii) a royalty payment equal to 5% of net sales of the drug products when ABV-1501
is approved for sale in the licensed territories. If BioLite fails to reach any of the milestones in a timely manner, it may not receive
the rest of the payments from the Company. According to the Agreement, after Phase II clinical trials are completed, 15% of the Milestone
Payment becomes due and shall be paid in two stages: (i) 5% no later than December 31, 2021 (the &#8220;December 2021 Payment&#8221;)
and (ii) 10% no later than December 31, 2022. On February 12, 2022, the Company&#8217;s Board of Directors determined that the December
2021 Payment, which is equal to $5,000,000, shall be paid via the cancellation of certain outstanding debt, in the amount of $5,000,000,
that BioLite owes the Company as of December 31, 2021. On February 22, 2022, the parties entered into an amendment to the Agreement allowing
the Company to make all payments due under the Agreement via the forgiveness of debt, in equal value, owed by BioLite to the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This was a related party transaction and was
conducted at arm&#8217;s length. In addition to the Company&#8217;s board of directors approving the modification of terms of the Agreement,
the Company&#8217;s audit committee approved them too. The Board believes it is in the Company&#8217;s best interest to cancel outstanding
debt and apply it to the December 2021 Payment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following such approval, the Company and BioLite
entered into an amendment to the Agreement reflecting the modified payment method.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Other related party transactions</span></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due from related parties:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(1)</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, &#8204;due from
    Rgene amounted to $49,110. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per
    annum) and the maturity date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $33,520; and accrued
    interest was $13,701, respectively. On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of
    which the amount due from Rgene was $1,889 &#8204;for the year ended December 31, 2021.</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#8204;On June 16, 2022, the Company entered
    into &#8204;a one-year convertible loan &#8204;agreement with Rgene, with a &#8204;principal amount of $&#8204;1,000,000 to &#8204;Rgene
    which bears interest &#8204;at 5% per annum for the use of working capital that, if fully converted, would result in ABVC owning an
    additional 6.4% of Rgene. The Company may convert the Note at any time into shares of Rgene&#8217;s common stock at either (i) a
    fixed conversion price equal to $1.00 per share or (ii) 20% discount of the stock price of the then most recent offering, whichever
    is lower; the conversion price is subject to adjustment as set forth in the Note. The Note includes standard events of default, as
    well as a cross-default provision pursuant to which a breach of the Service Agreement will trigger an event of default under the
    convertible note if not cured after 5 business days of written notice regarding the breach is provided. As of &#8204;December 31,
    2022, the outstanding loan balance was $&#8204; 500,000; and accrued interest was $&#8204;13,819.</p></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On July 1, 2020, the
    Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation
    based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an
    interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for
    $67,873 to meet its new project needs.&#160;&#160;&#160;On December 1, 2021, the Company entered into a loan agreement with BioFirst
    (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest
    rate of 6.5% per annum. In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of
    $&#8204;507,000 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per
    annum. As of &#8204;December 31, 2022 and 2021, the aggregate amount of outstanding loan and accrued interest was $&#8204;1,028,556
    and $491,816, respectively.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 90 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->84<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="text-align: justify; width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;(3)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015,
    BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development
    Agreement&#8221;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement,
    BioLite issued relevant development cost to BHK. As of &#8204;December 31, 2022 and 2021, due from BHK was $&#8204;112,822 and $124,972,
    respectively. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 8, 2020, the
    Company and Lucidaim entered into a Letter of Intent (LOI) in regard to a potential joint venture of BioLite Japan. Based on the
    LOI, each party will advance an aggregated amount of $150,000 to meet BioLite Japan&#8217;s working capital needs, which the Company
    advanced an amount of $150,000 and the advance bear 0% interest rate. As of &#8204;December 31, 2022 and 2021, the outstanding advance
    balances was $&#8204;0 and $150,000, respectively. The outstanding balance was reclassified as prepayment for long-term investments
    due to the debt-to-equity agreement with BioLite Japan, while format document is pending to be executed. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due to related parties:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst
    has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per
    annum). As of &#8204;December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $&#8204;188,753,
    a combination of $147,875 from loan, and $40,878 from expense-sharing, and $40,878, respectively.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of &#8204;December
    31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $&#8204;275,900 and $132,443, respectively
    for new project purpose.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;(3)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs
    advanced funds to the Company for working capital purpose. As of &#8204;December 31, 2022 and 2021, the outstanding balance due to
    the Jiangs amounted to $19,789 and $18,750, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s
    shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate &#8204;from 12% to 13.6224%
    per annum. As of &#8204;December 31, 2022 and 2021, the outstanding principal and accrued interest was $&#8204;151,450 and $168,131,
    respectively. Interest expenses in connection with these loans were $&#8204;22,779 and $&#8204;22,779 for the &#8204;years ended &#8204;December
    31, 2022 and 2021, respectively.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Promoters and Certain Control Persons</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">None of our management or other control persons
were &#8220;promoters&#8221; (within the meaning of Rule 405 under the Securities Act), and none of such persons took the initiative
in the formation of our business or received any of our debt or equity securities or any of the proceeds from the sale of such securities
in exchange for the contribution of property or services, during the last five years.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 91 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_014"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DESCRIPTION OF SECURITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>General</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s authorized capital stock
consists of:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100,000,000
                                            shares of Common Stock, $0.001 par value per share; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">20,000,000
                                            shares of preferred stock, $0.001 par value per share.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Common Stock may be issued for such consideration
as may be fixed from time to time by our board of directors. Our board of directors may issue such shares of our Common Stock in one
or more series, with such voting powers, shall be stated in the resolution or resolutions.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">C<b>ommon Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, there are 33,080,740
shares of our Common Stock issued and outstanding. Holders of Common Stock are entitled to cast one vote for each share on all matters
submitted to a vote of stockholders, including the election of directors. The holders of Common Stock are entitled to receive ratably
such dividends, if any, as may be declared by the Board out of funds legally available therefore. Such holders do not have any preemptive
or other rights to subscribe for additional shares. All holders of Common Stock are entitled to share ratably in any assets for distribution
to stockholders upon the liquidation, dissolution or winding up of the Company, subject to prior distribution rights of preferred stock
then outstanding. There are no conversions, redemptions or sinking fund provisions applicable to the Common Stock. All outstanding shares
of Common Stock are fully paid and non-assessable.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Preferred Stock</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, there is no preferred
stock outstanding. Pursuant to the articles of incorporation of the Company, the Board of Directors is expressly granted the authority
to issue preferred stock up to 20,000,000 shares and prescribe its designations.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following description of preferred stock
and the description of the terms of any particular series of preferred stock of the Company are not complete. The Company&#8217;s Board
of Directors has the authority, without further action by the stockholders, to issue shares of preferred stock in one or more series
and to fix the rights, preferences, privileges and restrictions granted to or imposed upon the preferred stock. Any or all of these rights
may be greater than the rights of the Company&#8217;s Common Stock. These descriptions are qualified in their entirety by reference to
the Company&#8217;s Articles of Incorporation, as amended, and the certificate of designation relating to each such series.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Conversion Rights</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each share of Series A Convertible Preferred
Stock is initially convertible at any time at the option of the holders into one share of Common Stock and automatically converts into
one share of Common Stock (the &#8220;Conversion Ratio&#8221;) on its four-year anniversary of issuance and without the payment of additional
consideration by the holder thereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">No fractional shares shall be issued upon
conversion of Series A Convertible Preferred Stock into Common Stock and no payment. In lieu of delivering fractional shares, we will
pay to the holder, to the extent permitted by law, an amount in cash equal to the current fair market value of such fractional share
as determined in good faith by our Board.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>No Maturity, Sinking Fund or Mandatory
Redemption</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Series A Convertible Preferred Stock has
no maturity date and we are not required to redeem the Series A Convertible Preferred Stock at any time. However, we may choose to convert
all the outstanding shares of the Series A Convertible Preferred Stock into our Common Stock at the same Conversion Ratio at any time,
provided that we have prepaid and distributed all the dividend accrued and to be accrued at the end of the four-year period since issuance
thereof. Accordingly, the Series A Convertible Preferred Stock will remain outstanding until automatically converted to Common Stock
on the four-year anniversary of issuance, unless the holders of the Series A Convertible Preferred Stock or we choose to convert the
Series A Convertible Preferred Stock into the Common Stock. The Series A Convertible Preferred Stock is also not subject to any sinking
fund.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 92 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Voting Rights</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Holders of shares of the Series A Convertible
Preferred Stock shall have the same voting rights as of the holders of our Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Warrants and Options</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of the date hereof, we have 1,307,102 and
7,038,442 options and warrants, respectively of the Company outstanding. We are not registering shares of common stock underlying any
warrants in this S1.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Transfer Agent</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The transfer agent and registrar for our Common
Stock is: VStock Transfer, LLC; Address: 18 Lafayett Place, Woodmere, New York 11598; Phone: (212) 828-8436; website: www.VStockTransfer.com</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Anti-Takeover Provisions</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>Nevada Revised Statutes</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Acquisition of Controlling Interest Statutes</span>.
Nevada&#8217;s &#8220;acquisition of controlling interest&#8221; statutes contain provisions governing the acquisition of a controlling
interest in certain Nevada corporations. These &#8220;control share&#8221; laws provide generally that any person that acquires a &#8220;controlling
interest&#8221; in certain Nevada corporations may be denied certain voting rights, unless a majority of the disinterested stockholders
of the corporation elects to restore such voting rights. These statutes provide that a person acquires a &#8220;controlling interest&#8221;
whenever a person acquires shares of a subject corporation that, but for the application of these provisions of the Nevada Revised Statutes,
would enable that person to exercise (1) one-fifth or more, but less than one-third, (2) one-third or more, but less than a majority
or (3) a majority or more, of all of the voting power of the corporation in the election of directors. Once an acquirer crosses one of
these thresholds, shares which it acquired in the transaction taking it over the threshold and within the 90 days immediately preceding
the date when the acquiring person acquired or offered to acquire a controlling interest become &#8220;control shares&#8221; to which
the voting restrictions described above apply. Our articles of incorporation and bylaws currently contain no provisions relating to these
statutes, and unless our articles of incorporation or bylaws in effect on the tenth day after the acquisition of a controlling interest
were to provide otherwise, these laws would apply to us if we were to (i) have 200 or more stockholders of record (at least 100 of which
have addresses in the State of Nevada appearing on our stock ledger) and (ii) do business in the State of Nevada directly or through
an affiliated corporation. If these laws were to apply to us, they might discourage companies or persons interested in acquiring a significant
interest in or control of the Company, regardless of whether such acquisition may be in the interest of our stockholders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Combinations with Interested Stockholders
Statutes</span>. Nevada&#8217;s &#8220;combinations with interested stockholders&#8221; statutes prohibit certain business &#8220;combinations&#8221;
between certain Nevada corporations and any person deemed to be an &#8220;interested stockholder&#8221; for two years after such person
first becomes an &#8220;interested stockholder&#8221; unless (i) the corporation&#8217;s board of directors approves the combination
(or the transaction by which such person becomes an &#8220;interested stockholder&#8221;) in advance, or (ii) the combination is approved
by the board of directors and sixty percent of the corporation&#8217;s voting power not beneficially owned by the interested stockholder,
its affiliates and associates. Furthermore, in the absence of prior approval certain restrictions may apply even after such two-year
period. For purposes of these statutes, an &#8220;interested stockholder&#8221; is any person who is (x) the beneficial owner, directly
or indirectly, of ten percent or more of the voting power of the outstanding voting shares of the corporation, or (y) an affiliate or
associate of the corporation and at any time within the two previous years was the beneficial owner, directly or indirectly, of ten percent
or more of the voting power of the then outstanding shares of the corporation. The definition of the term &#8220;combination&#8221; is
sufficiently broad to cover most significant transactions between the corporation and an &#8220;interested stockholder&#8221;. Subject
to certain timing requirements set forth in the statutes, a corporation may elect not to be governed by these statutes. We have not included
any such provision in our articles of incorporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The effect of these statutes may be to potentially
discourage parties interested in taking control of the Company from doing so if it cannot obtain the approval of our board of directors.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 93 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->87<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_016"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>SELLING STOCKHOLDERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">This prospectus relates to the offering and
sale, from time to time, of up to 3,527,778 shares of our Common Stock issuable upon conversion of the Note, up to 5,291,667 shares of
Common Stock underlying the Warrant and up to 211,667 shares of Common Stock underlying the PA Warrant held by the stockholders named
in the table below. We are registering the shares to permit the selling stockholders and their pledgees, donees, transferees and other
successors-in-interest that receive their shares from a selling stockholder as a gift, partnership distribution or other non-sale related
transfer after the date of this prospectus to resell the shares when and as they deem appropriate in the manner described in the &#8220;Plan
of Distribution.&#8221; As of June 1, 2023, there were 33,080,740 shares of Common Stock issued and outstanding.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            name of the selling stockholders,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            number of shares of our Common Stock that the selling stockholders beneficially owned prior
                                            to the offering for resale of the shares under this prospectus,</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            maximum number of shares of our Common Stock that may be offered for resale for the account
                                            of the selling stockholders under this prospectus, and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            number and percentage of shares of our Common Stock beneficially owned by the selling stockholders
                                            after the offering of the shares (assuming all of the offered shares are sold by the selling
                                            stockholders).</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Unless set forth below, the selling stockholders
received their securities in a private transaction with the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Each selling stockholder may offer for sale
all or part of the Shares from time to time. The table below assumes that the selling stockholders will sell all of the Shares offered
for sale. A selling stockholder is under no obligation, however, to sell any Shares pursuant to this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold; border-bottom: Black 1.5pt solid"><span style="-keep: true">Name of selling stockholder</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Shares of<br/> Common<br/> Stock<br/>
    Beneficially<br/> Owned Prior<br/> To offering</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Maximum<br/> Number of<br/> Shares
    of<br/> Common<br/> Stock To Be<br/> Sold</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Number of<br/> Shares of<br/> Common<br/>
    Stock<br/> Owned<br/> After<br/> offering (1)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1.5pt"><span style="-keep: true">&#160;</span></td>
    <td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><span style="-keep: true">Percentage<br/> Ownership<br/> After<br/>
    offering (2)</span></td><td style="padding-bottom: 1.5pt; font-weight: bold"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%; text-align: left"><span style="-keep: true">Lind Global Fund II LP (3)</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;8,819,445</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">8,819,445</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">-</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 1%"><span style="-keep: true">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="-keep: true">&#160;</span></td><td style="width: 9%; text-align: right"><span style="-keep: true">9.99</span></td><td style="width: 1%; text-align: left"><span style="-keep: true">%</span></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left"><span style="-keep: true">Wilmington Capital Securities, LLC (4)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">211,667(4</span></td><td style="text-align: left"><span style="-keep: true">)</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="-keep: true">-</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td><td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: left"><span style="-keep: true">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: left"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">*</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
                                            Beneficial Ownership of Less Than One Percent of Our Outstanding Shares.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="width: 95%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since we
    do not have the ability to control how many, if any, of their shares each of the selling stockholders listed above will sell, we
    have assumed that the selling stockholders will sell all of the shares offered herein for purposes of determining how many shares
    they will own after the offering and their percentage of ownership following the offering.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">All percentages have
    been rounded up to the nearest one hundredth of one percent.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consists of 3,527,778&#160;
    shares of Common Stock issuable upon the conversion of the Note, which is calculated based on the initial Conversion Price (as defined
    in the Note) of $1.05 per share, and 5,291,667 shares of Common Stock underlying the Warrant. Both the Note and the Warrant contain
    blocker provisions such that they cannot be exercised to the extent such exercise would cause the holder, together with its affiliates,
    to beneficially own in excess of 9.99% of the outstanding Equity Interests (as defined in the Note and Warrant) of such class. The
    number of shares of Common Stock set forth in second and fourth columns do not give effect to such blocker provisions, but the percentages
    set forth in fifth column do give effect to such blocker provisions. The address for Lind Global Fund II LP is c/o The Lind Partners
    LLC,&#160;&#160;444 Madison Avenue, Floor 41, New York, NY 10022.</span></td></tr>
</table><div>

</div><p style="margin: 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="font-size: 10pt; width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify; font-size: 10pt; width: 95%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Represents
    shares of Common Stock underlying the PA Warrant. The PA Warrant contains blocker provisions such that they cannot be exercised to
    the extent such exercise would cause the holder, together with its affiliates, to beneficially own in excess of 9.99% of the outstanding
    Equity Interests (as defined in the PA Warrant) of such class. The number of shares of Common Stock set forth in second and fourth
    columns do not give effect to such blocker provisions, but the percentages set forth in fifth column do give effect to such blocker
    provisions. Investment and voting control held by John Mikes, president. The address for Wilmington Capital Securities, LLC is 600
    Old Country Road, Suite 200, Garden City, NY 11530. Wilmington is a FINRA registered broker dealer.</span></td></tr>
  </table><div>

</div><p style="margin: 0">&#160;&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 94 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->88<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_017"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PLAN OF DISTRIBUTION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders and any of their
respective pledgees, donees, assignees and other successors-in-interest may, from time to time, sell any or all of their shares of common
stock on any stock exchange, market or trading facility on which the shares are traded or in private transactions. These sales may be
at fixed or negotiated prices. The selling stockholders may use any one or more of the following methods when selling shares:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ordinary
                                            brokerage transactions and transactions in which the broker-dealer solicits the purchaser;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">block
                                            trades in which the broker-dealer will attempt to sell the shares as agent but may position
                                            and resell a portion of the block as principal;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">facilitate
                                            the transaction;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">purchases
                                            by a broker-dealer as principal and resale by the broker-dealer for its account;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">an
                                            exchange distribution in accordance with the rules of the applicable exchange;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">privately-negotiated
                                            transactions;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">broker-dealers
                                            may agree with the selling stockholders to sell a specified number of such shares at a stipulated
                                            price per share;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">through
                                            the writing of options on the shares;</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">a
                                            combination of any such methods of sale; and</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">any
                                            other method permitted pursuant to applicable law.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders may also sell shares
under Rule 144 of the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), if available, rather than under this prospectus.
The selling stockholders shall have the sole and absolute discretion not to accept any purchase offer or make any sale of shares if it
deems the purchase price to be unsatisfactory at any particular time.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders or their respective
pledgees, donees, transferees or other successors in interest, may also sell the shares directly to market makers acting as principals
and/or broker-dealers acting as agents for themselves or their customers. Such broker-dealers may receive compensation in the form of
discounts, concessions or commissions from the selling stockholders and/or the purchasers of shares for whom such broker-dealers may
act as agents or to whom they sell as principal or both, which compensation as to a particular broker-dealer might be in excess of customary
commissions. Market makers and block purchasers purchasing the shares will do so for their own account and at their own risk. It is possible
that a selling stockholder will attempt to sell shares of common stock in block transactions to market makers or other purchasers at
a price per share which may be below the then existing market price. We cannot assure that all or any of the shares offered in this prospectus
will be issued to, or sold by, the selling stockholders. The selling stockholders and any brokers, dealers or agents, upon effecting
the sale of any of the shares offered in this prospectus, may be deemed to be &#8220;underwriters&#8221; as that term is defined under
the Securities Act, the Exchange Act and the rules and regulations of such acts. In such event, any commissions received by such broker-dealers
or agents and any profit on the resale of the shares purchased by them may be deemed to be underwriting commissions or discounts under
the Securities Act.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are required to pay all fees and expenses
incident to the registration of the shares, including fees and disbursements of counsel to the selling stockholders, but excluding brokerage
commissions or underwriter discounts.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders, alternatively, may
sell all or any part of the shares offered in this prospectus through an underwriter. The selling stockholders have not entered into
any agreement with a prospective underwriter and there is no assurance that any such agreement will be entered into.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The selling stockholders may pledge their
shares to their brokers under the margin provisions of customer agreements. If a selling stockholder defaults on a margin loan, the broker
may, from time to time, offer and sell the pledged shares. The selling stockholders and any other persons participating in the sale or
distribution of the shares will be subject to applicable provisions of the Exchange Act, and the rules and regulations under such act,
including, without limitation, Regulation M. These provisions may restrict certain activities of, and limit the timing of purchases and
sales of any of the shares by, the selling stockholders or any other such person. In the event that any of the selling stockholders are
deemed an affiliated purchaser or distribution participant within the meaning of Regulation M, then the selling stockholders will not
be permitted to engage in short sales of common stock. Furthermore, under Regulation M, persons engaged in a distribution of securities
are prohibited from simultaneously engaging in market making and certain other activities with respect to such securities for a specified
period of time prior to the commencement of such distributions, subject to specified exceptions or exemptions. In addition, if a short
sale is deemed to be a stabilizing activity, then the selling stockholders will not be permitted to engage in a short sale of our common
stock. All of these limitations may affect the marketability of the shares.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a selling stockholder notifies us that
it has a material arrangement with a broker-dealer for the resale of the common stock, then we would be required to amend the registration
statement of which this prospectus is a part, and file a prospectus supplement to describe the agreements between the selling stockholder
and the broker-dealer.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In compliance with the guidelines of the Financial
Industry Regulatory Authority, Inc., or FINRA, the maximum consideration or discount to be received by any member of the FINRA may not
exceed 8% of the aggregate amount of the securities offered pursuant to this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 95 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->89<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>MARKET FOR OUR COMMON STOCK, DIVIDENDS AND</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>RELATED STOCKHOLDER INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Market Information</b>. As of August 3,
2021, our common stock, par value $.001 per share (the &#8220;Common Stock&#8221;), is currently quoted on the Nasdaq Capital Markets
under the symbol &#8220;ABVC&#8221;.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="-keep: true"><b>Holders</b>. As of June 1, 2023, we had approximately 667
shareholders of record of our common stock.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Dividends</b>. Holders of our common stock
are entitled to receive such dividends as may be declared by our board of directors. No dividends on our common stock have ever been
paid, and we do not anticipate that dividends will be paid on our common stock in the foreseeable future.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Securities Authorized for Issuance under
Equity Compensation Plans</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table discloses information
as of the year ended December 31, 2022, with respect to compensation plans (including individual compensation arrangements) under which
our equity securities are authorized for issuance, aggregated as follows:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>Equity Compensation Plan Information</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Plan category</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Number of <br/> securities <br/>
    to be issued <br/> upon<br/> exercise of<br/> outstanding <br/> options, <br/> warrants<br/> and rights</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Weighted-<br/> average <br/> exercise
    <br/> price of<br/> outstanding <br/> options, <br/> warrants<br/> and rights</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">Shares of <br/> common<br/> stock
    <br/> remaining <br/> available for <br/> future <br/> issuance <br/> under equity <br/> compensation <br/> plans</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Equity compensation plans approved by security holders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,587,104</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">3,860,211</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Equity compensation plans not approved by security holders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;&#160;&#160;&#160;-&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;-&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">-&#160;</span></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">3,860,211</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><!-- Field: Page; Sequence: 96 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_018"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>LEGAL MATTERS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The validity of the securities being offered
by this prospectus been passed upon for us by Hunter Taubman Fischer &amp; Li LLC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="a_019"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>EXPERTS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The consolidated financial statements of ABVC
BioPharma, Inc.as of December 31, 2022 and 2021 included elsewhere in this prospectus have been audited by WWC P.C. CPA, independent
registered public accounting firm, as set forth in their report appearing elsewhere herein, and are included in reliance upon such report
given on the authority of such firm as experts in accounting and auditing.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><div><a id="a_020"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>WHERE YOU CAN FIND MORE
INFORMATION</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We are a reporting company and file annual,
quarterly and special reports, and other information with the SEC. Copies of the reports and other information may be read and copied
at the SEC&#8217;s Public Reference Room at 100 F Street N.E., Washington, D.C. 20549. You can request copies of such documents by writing
to the SEC and paying a fee for the copying cost. You may obtain information on the operation of the Public Reference Room by calling
the SEC at 1-800-SEC-0330. The SEC maintains a web site at http://www.sec.gov that contains reports, proxy and information statements
and other information regarding registrants that file electronically with the SEC.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This prospectus is part of a registration
statement on Form S-1 that we filed with the SEC. Certain information in the registration statement has been omitted from this prospectus
in accordance with the rules and regulations of the SEC. We have also filed exhibits and schedules with the registration statement that
are excluded from this prospectus. For further information you may:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">read
                                            a copy of the registration statement, including the exhibits and schedules, without charge
                                            at the SEC&#8217;s Public Reference Room; or</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 0.25in"/><td style="width: 0.25in; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">obtain
                                            a copy from the SEC upon payment of the fees prescribed by the SEC.</span></td>
</tr></table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We file periodic reports, proxy statements,
and other information with the SEC. These periodic reports, proxy statements, and other information will be available for inspection
and copying at the SEC&#8217;s public reference facilities and the website of the SEC referred to above. After the closing of this offering,
you may access our annual reports on Form 10-K, quarterly reports on Form 10-Q, current reports on Form 8-K, and amendments to those
reports filed or furnished pursuant to Section 13(a) or 15(d) of the Exchange Act with the SEC free of charge as soon as reasonably practicable
after such material is electronically filed with, or furnished to, the SEC. The information contained in, or that can be accessed through,
our website is not incorporated by reference into this prospectus.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>DISCLOSURE OF COMMISSION POSITION ON INDEMNIFICATION
FOR SECURITIES ACT LIABILITIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities
arising under the Securities Act of 1933 may be permitted to our directors, officers and controlling persons pursuant to the foregoing
provisions, or otherwise, we have been advised that in the opinion of the SEC such indemnification is against public policy as expressed
in the Securities Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other
than the payment by us of expenses incurred or paid by one of our directors, officers or controlling persons in the successful defense
of any action, suit or proceeding) is asserted by that director, officer or controlling person in connection with the securities being
registered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether that indemnification by us is against public policy as expressed in the Securities Act
and will be governed by the final adjudication of that issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 97 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Financial Statements and Supplementary
Data&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our Consolidated Financial Statements and
Notes thereto and the report of WWC P.C. CPA, our independent registered public accounting firm, are set forth on pages F-2 through F-36
of this Report.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="width: 7%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; width: 88%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_001">REPORT
    OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM (PCAOB&#160; ID 1171)</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_002">CONSOLIDATED
    BALANCE SHEETS AS OF DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_003">CONSOLIDATED
    STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGE</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-6</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_004">CONSOLIDATED
    STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGES</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-7</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_005">CONSOLIDATED
    STATEMENTS OF STOCKHOLDERS&#8217; EQUITY (DEFICIT)&#160;FOR THE YEARS ENDED DECEMBER 31, 2022 AND DECEMBER 31, 2021.</a></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="text-align: center">&#160;</td>
    <td style="padding-left: 0.125in; text-indent: -0.125in">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">PAGES</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-8</span></td>
    <td style="padding-left: 0.125in; text-indent: -0.125in; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#f_006">NOTES
    TO CONSOLIDATED FINANCIAL STATEMENTS.</a></span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 98; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><img alt="" src="image_003.jpg"/>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_001"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</b></span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><tr style="vertical-align: top">
<td style="width: 0in"/><td style="width: 0.5in; text-align: left">To:</td><td>The Board of Directors and Stockholders of</td>
</tr></table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">ABVC BioPharma, Inc. and subsidiaries</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Opinion on the Financial Statements</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We have audited the accompanying consolidated
balance sheet of ABVC BioPharma, Inc. and subsidiaries (collectively the &#8220;Company&#8221;) as of December 31, 2022, and the related
consolidated statements of operation and comprehensive loss, cash flows, stockholders&#8217; equity (deficit), and the related notes
(collectively referred to as the &#8220;financial statements&#8221;). In our opinion, the financial statements present fairly, in all
material respects, the financial position of the Company as of December 31, 2022, and the results of its operations and its cash flows
for the year ended December 31, 2022, in conformity with accounting principles generally accepted in the United States of America.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Emphasis of Matter</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements have
been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company
incurred substantial losses during the year ended December 31, 2022. As of December 31, 2022, the Company had a working capital deficit
and net cash outflows from operating activities. Accordingly, as of December 31, 2022, these factors gave rise to substantial doubt that
the Company would continue as a going concern. Management closely monitors the Company&#8217;s financial position and has prepared a
plan that is found in Note 1 that addresses this substantial doubt. These financial statements do not include any adjustments that might
result from the outcome of this uncertainty.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Basis for Opinion</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">These financial statements are the responsibility
of our management. Our responsibility is to express an opinion on the financial statements based on our audit. We are a public accounting
firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect
to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We conducted our audits in accordance with
the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were
we engaged to perform, an audit of its internal control over financial reporting. As part of our audits, we are required to obtain an
understanding of internal control over financial reporting, but not for the purpose of expressing an opinion on the effectiveness of
our internal control over financial reporting. Accordingly, we express no such opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our audits included performing procedures
to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that
respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial
statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as
evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Critical Audit Matters</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The critical audit matters communicated below
are matters arising from the current period audit of the financial statements that were communicated or required to be communicated to
the audit committee and that: (1) relate to accounts or disclosures that are material to the financial statements and (2) involved our
especially challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our opinion
on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit matters below, providing
separate opinions on the critical audit matters or on the accounts or disclosures to which they relate.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 99 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Long-term investments</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As described in Note 6 of the financial statements,
certain of the Company&#8217;s investments are entered into and governed by complex agreements. The terms and conditions of the agreement
will dictate the proper categorization and recognition of these investments in the Company&#8217;s financial statements. Accordingly,
we have identified long-term investments as a critical audit matter due to the complexity of such investment agreements. We believe management
assertions most affected by this critical audit matter are existence, rights, and valuation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The primary audit procedures we performed
in order to address this critical audit matter were the following: (i) examine the investment agreements and other related documents,
evaluate the terms and conditions, (ii) gain and understanding of the structure set forth by the agreements by enquiring with management,
(iii) confirm with the investees their understanding of the terms and conditions of the agreements and compare their responses with the
Company&#8217;s books and records, (iv) test the reasonableness, completeness, mathematical accuracy and relevance of key underlying
data used in the valuation of the investments. The long-term investment and investment loss accounts are affected by this critical audit
matter.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Stock-based compensation to third parties</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As described in Note 14 of the financial statements,
the Company granted common stock to third parties as consideration to consultants for services rendered; these grants were recorded as
stock-based compensation expense in the Company&#8217;s results of operations. We identified the recognition of stock-based compensation
to non-employees as a critical audit matter due to the significant judgments and assumptions made by management to apply proper valuation
and allocation to such grants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The primary procedures we performed in order
to address this critical audit matter were the following: (i) obtained and examined the board meeting minutes, board resolutions, and
service contracts, (ii) evaluated the reasonableness of the fair value of services received from the non-employees receiving the grants,
either measured at the fair value at the outset of the contract, or around the completion date of the service contract and compared those
amounts against the fair value of the grants based on the prevailing market value. Common stock, additional paid in capital and stock
based compensation are affected by this critical audit matter.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Stock-based compensation expense for employees
and insiders</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As described in Note 15 of the financial statements,
the Company granted stock options to its directors and employees and estimated total stock compensation expense related to those issuances
in the amount of $1,241,930 for the year ended December 31, 2022. The stock compensation cost was valued at the grant date, and management
evaluated the fair value of these stock options at the grant date and recognized the expense in accordance to the time frame set forth
by the vesting schedule. We identified the stock-based compensation expense for related to the issuance of stock options to directors
and employees as a critical audit matter due to significant judgments and assumptions made by management in order to develop an appropriate
valuation for the compensation given out.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The primary procedures we performed in order
to address this critical audit matter were the following: (i) obtained all board meeting minutes and board resolutions, (ii) gained an
understanding and assessed the reasonableness of the stock option valuation model, (iii) vouched underlying source data and assessed
the appropriateness of the data entered into the valuation model, and (iv) re-performed the calculation to test the accuracy of the output.
Additional paid in capital and stock based compensation are affected by this critical audit matter.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><img alt="" src="image_004.jpg"/>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">WWC, P.C.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Certified Public Accountants</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">PCAOB ID No. 1171</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">We have served as the Company&#8217;s auditor since 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">San Mateo, California</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">March 31, 2023</p><div>

</div><p style="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><img alt="" src="image_005.jpg"/>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 100 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="text-indent: 0.25in; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_002"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC.
AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED BALANCE SHEETS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31, <br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current Assets</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left; text-indent: -9pt; padding-left: 0.25in">Cash and cash equivalents</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">85,265</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">5,828,548</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Restricted cash and cash equivalents</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">1,306,463</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">736,667</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accounts receivable, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">98,325</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNetCurrent" scale="0" unitRef="usd">280,692</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accounts receivable &#8211; related parties, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedPartiesCurrent" scale="0" unitRef="usd">757,343</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedPartiesCurrent" scale="0" unitRef="usd">145,399</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Due from related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestments" scale="0" unitRef="usd">513,819</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-1">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Inventories, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-2">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryNet" scale="0" unitRef="usd">25,975</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Short-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd">75,797</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermInvestments" scale="0" unitRef="usd">108,147</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Prepaid expense and other current
    assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd">150,235</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" scale="0" unitRef="usd">528,354</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt">Total Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">2,987,247</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">7,653,782</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Property and equipment, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">573,978</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentNet" scale="0" unitRef="usd">525,881</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Operating lease right-of-use assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">1,161,141</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAsset" scale="0" unitRef="usd">1,471,899</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Long-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd">842,070</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LongTermInvestments" scale="0" unitRef="usd">932,755</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Deferred tax assets, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd">117,110</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxAssetsNet" scale="0" unitRef="usd">981,912</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Prepaid expenses &#8211; noncurrent</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd">135,135</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidExpenseNoncurrent" scale="0" unitRef="usd">119,309</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Security deposits</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd">58,838</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDeposit" scale="0" unitRef="usd">41,157</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Prepayment for long-term investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd">2,838,578</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:PrepaymentForLongtermInvestmentsNoncurrent" scale="0" unitRef="usd">1,153,155</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Due from related parties &#8211; noncurrent</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueFromRelatedPartiesNoncurrent" scale="0" unitRef="usd">1,141,378</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueFromRelatedPartiesNoncurrent" scale="0" unitRef="usd">818,183</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 27pt">Total Assets</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">9,855,475</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Assets" scale="0" unitRef="usd">13,698,033</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; text-indent: -9pt; padding-left: 9pt">LIABILITIES AND EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Short-term bank loans</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBankLoansAndNotesPayable" scale="0" unitRef="usd">1,893,750</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBankLoansAndNotesPayable" scale="0" unitRef="usd">1,640,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accrued expenses and other current liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd">2,909,587</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccruedLiabilitiesCurrent" scale="0" unitRef="usd">1,300,803</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Advance from customers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdvanceFromCustomers" scale="0" unitRef="usd">10,985</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdvanceFromCustomers" scale="0" unitRef="usd">10,985</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Operating lease liabilities &#8211; current portion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd">369,314</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityCurrent" scale="0" unitRef="usd">347,100</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Due to related parties</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToRelatedPartiesCurrent" scale="0" unitRef="usd">635,893</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToRelatedPartiesCurrent" scale="0" unitRef="usd">393,424</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 27pt">Total Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">5,819,529</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">3,692,312</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Tenant security deposit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd">7,980</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SecurityDepositLiability" scale="0" unitRef="usd">10,580</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Operating lease liability &#8211; noncurrent
    portion</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">791,827</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiabilityNoncurrent" scale="0" unitRef="usd">1,124,799</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 27pt">Total Liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">6,619,336</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Liabilities" scale="0" unitRef="usd">4,827,691</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">COMMITMENTS AND CONTINGENCIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-3">&#160;</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-4">&#160;</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -9pt; padding-left: 9pt">Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Preferred stock, $<ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c2" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value, <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PreferredStockSharesAuthorized" scale="0" unitRef="shares">20,000,000</ix:nonFraction></ix:nonFraction> authorized, <span style="-sec-ix-hidden: hidden-fact-7"><span style="-sec-ix-hidden: hidden-fact-8"><span style="-sec-ix-hidden: hidden-fact-9"><span style="-sec-ix-hidden: hidden-fact-10">nil</span></span></span></span> shares issued and outstanding</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-5">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-6">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Common stock, $<ix:nonFraction contextRef="c1" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares"><ix:nonFraction contextRef="c2" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:CommonStockParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction></ix:nonFraction> par value, <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesAuthorized" scale="0" unitRef="shares">100,000,000</ix:nonFraction></ix:nonFraction> authorized, <ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">32,857,329</ix:nonFraction></ix:nonFraction> and <ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesOutstanding" scale="0" unitRef="shares">28,926,322</ix:nonFraction></ix:nonFraction> shares issued and outstanding as of December 31, 2022 and 2021, respectively</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">32,857</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockValue" scale="0" unitRef="usd">28,926</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Additional paid-in capital</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd">67,907,479</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapital" scale="0" unitRef="usd">58,113,667</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Stock subscription receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteSubscriptionsReceivable" scale="0" unitRef="usd">1,354,440</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteSubscriptionsReceivable" scale="0" unitRef="usd">2,257,400</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accumulated deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd">54,904,439</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RetainedEarningsAccumulatedDeficit" scale="0" sign="-" unitRef="usd">38,481,200</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 0.25in">Accumulated other comprehensive income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" scale="0" sign="-" unitRef="usd">517,128</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" scale="0" sign="-" unitRef="usd">539,660</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 0.25in">Treasury stock</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd">9,100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TreasuryStockValue" scale="0" unitRef="usd">9,100,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -9pt; padding-left: 9pt">Total Stockholders&#8217; equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">3,098,585</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquity" scale="0" unitRef="usd">8,843,653</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 9pt">Noncontrolling interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd">137,554</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:MinorityInterest" scale="0" unitRef="usd">26,689</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -9pt; padding-left: 27pt">Total Equity</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">3,236,139</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">8,870,342</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -9pt; padding-left: 9pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left; padding-bottom: 4pt; text-indent: -9pt; padding-left: 9pt">Total Liabilities and
    Equity</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">9,855,475</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesAndStockholdersEquity" scale="0" unitRef="usd">13,698,033</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 101 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_003"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC.
AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF OPERATIONS AND
COMPREHENSIVE LOSS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/>
    December&#160;31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; font-weight: bold">Revenues</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">969,783</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Revenues" scale="0" unitRef="usd">355,797</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-bottom: 1.5pt">Cost of revenues</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd">286,415</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfRevenue" scale="0" unitRef="usd">5,086</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Gross profit</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd">683,368</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd">350,711</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Selling, general and administrative expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd">6,067,545</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SellingGeneralAndAdministrativeExpense" scale="0" unitRef="usd">5,746,119</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Research and development expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd">2,693,457</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ResearchAndDevelopmentExpense" scale="0" unitRef="usd">1,003,805</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Stock based compensation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">7,036,778</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AllocatedShareBasedCompensationExpense" scale="0" unitRef="usd">5,306,755</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Total operating expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd">15,797,780</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingExpenses" scale="0" unitRef="usd">12,056,679</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1.5pt">Loss from operations</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd">15,114,412</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingIncomeLoss" scale="0" sign="-" unitRef="usd">11,705,968</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: left">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Interest income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentIncomeInterest" scale="0" unitRef="usd">187,817</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentIncomeInterest" scale="0" unitRef="usd">43,196</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Interest expense</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">293,968</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpense" scale="0" unitRef="usd">227,210</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Operating sublease income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:RentIncome" scale="0" unitRef="usd">107,150</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:RentIncome" scale="0" unitRef="usd">134,576</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Operating sublease income &#8211; related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-11">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingSubleaseIncomeRelatedParties" scale="0" unitRef="usd">4,800</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Impairment loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GoodwillImpairmentLoss" scale="0" unitRef="usd">110,125</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-12">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Investment loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RealizedInvestmentGainsLosses" scale="0" sign="-" unitRef="usd">7,446</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-13">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Gain/Loss on foreign exchange changes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" sign="-" unitRef="usd">259,463</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ForeignCurrencyTransactionGainLossBeforeTax" scale="0" unitRef="usd">426,316</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 9pt">Gain/Loss on investment in equity securities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-14">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" scale="0" sign="-" unitRef="usd">269,844</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-left: 9pt">Other income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" sign="-" unitRef="usd">24,149</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherIncome" scale="0" unitRef="usd">22,409</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt">Government grant income</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-15">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" scale="0" unitRef="usd">360,898</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; padding-left: 0.25in">Total other income (expenses)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" sign="-" unitRef="usd">400,184</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNonoperatingIncomeExpense" scale="0" unitRef="usd">495,141</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Loss before provision income tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd">15,514,596</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" scale="0" sign="-" unitRef="usd">11,210,827</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Provision for income tax expense</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">797,778</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxExpenseBenefit" scale="0" unitRef="usd">825,024</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold; text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">16,312,374</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">12,035,851</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Net loss attributable to noncontrolling interests</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" unitRef="usd">110,865</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" scale="0" unitRef="usd">802,962</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net loss attributed to ABVC and subsidiaries</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">16,423,239</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLoss" scale="0" sign="-" unitRef="usd">12,838,813</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Foreign currency translation adjustment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="0" sign="-" unitRef="usd">22,532</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" scale="0" sign="-" unitRef="usd">25,200</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Comprehensive loss</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd">16,445,771</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ComprehensiveIncomeNetOfTax" scale="0" sign="-" unitRef="usd">12,864,013</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Net loss per share:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-17; -sec-ix-hidden: hidden-fact-16">Basic and diluted</div></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.52</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:EarningsPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.51</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted average number of common shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt; padding-left: 9pt"><div style="-sec-ix-hidden: hidden-fact-19; -sec-ix-hidden: hidden-fact-18">Basic and diluted</div></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">31,664,660</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:WeightedAverageNumberOfSharesOutstandingBasic" scale="0" unitRef="shares">25,053,522</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>




</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 102 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_004"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC.
AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF CASH FLOWS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE YEAR ENDED DECEMBER 31, 2022 AND
2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt; text-align: center; font-size: 11pt">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2021</td><td style="padding-bottom: 1.5pt; text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold">Cash flows from operating activities</td><td style="font-size: 11pt">&#160;</td>
    <td colspan="2" style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td colspan="2" style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">16,312,374</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">12,035,851</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Adjustments to reconcile net loss to net cash used in
    operating activities:</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in">Depreciation</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd">23,799</ix:nonFraction></td><td style="font-size: 11pt; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Depreciation" scale="0" unitRef="usd">11,993</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Stock based compensation</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd">7,036,778</ix:nonFraction></td><td style="font-size: 11pt; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensation" scale="0" unitRef="usd">5,306,755</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loss
    on investment in equity securities</span><span style="font-size: 8pt">&#160;&#160;</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-20">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnrealizedGainLossOnInvestments" scale="0" sign="-" unitRef="usd">269,844</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Inventory allowance for valuation losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses" scale="0" sign="-" unitRef="usd">25,975</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-21">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Provision
    for doubtful accounts, net of recovery</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:ProvisionForDoubtfulAccount" scale="0" sign="-" unitRef="usd">184,589</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-22">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Government grant income</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-23">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:GovernmentGrantIncome" scale="0" unitRef="usd">360,898</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Other non-cash income and expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNoncashIncomeExpense" scale="0" sign="-" unitRef="usd">32,350</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-24">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Impairment of prepaid expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:InvestmentLoss" scale="0" unitRef="usd">110,125</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-25">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Deferred tax</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd">864,802</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxExpenseBenefit" scale="0" unitRef="usd">824,199</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.375in; text-align: left">Changes in operating assets and liabilities:</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left">Decrease (increase) in accounts receivable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd">614,166</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsReceivable" scale="0" unitRef="usd">120,980</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left">Decrease (increase) in prepaid expenses and other current
    assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" unitRef="usd">238,092</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInSecurityDeposits" scale="0" sign="-" unitRef="usd">357,276</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left">Decrease (increase) in due from related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd">837,014</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" scale="0" unitRef="usd">595,037</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Decrease
    (increase) in inventories</span><span style="font-size: 8pt">&#160;&#160;</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-26">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInInventories" scale="0" unitRef="usd">25,830</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left">Increase (decrease) in accounts payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-27">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccountsPayable" scale="0" sign="-" unitRef="usd">23,044</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left">Increase (decrease) in accrued expenses and other current
    liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" unitRef="usd">1,608,784</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" scale="0" sign="-" unitRef="usd">173,151</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.5in; text-align: left">Increase (decrease) in advanced from customers</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-28">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInOtherReceivables" scale="0" unitRef="usd">1,085</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.5in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Increase
    (decrease) in tenant security deposit received</span><span style="font-size: 8pt">&#160;&#160;&#160;&#160;</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:IncreasedecreaseInSecurityDepositReceived" scale="0" unitRef="usd">2,600</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-29">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.5in; text-align: left">Increase (decrease) in due to
    related parties</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" unitRef="usd">242,469</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncreaseDecreaseInDueToRelatedParties" scale="0" sign="-" unitRef="usd">317,358</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.625in; font-weight: bold; text-align: left">Net cash
    used in operating activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">7,398,391</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInOperatingActivities" scale="0" sign="-" unitRef="usd">7,597,719</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Cash flows from investing activities</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in">Purchase of investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-30">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireInvestments" scale="0" unitRef="usd">107,547</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; font-size: 11pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Purchase
    of equipment</span><span style="font-size: 8pt">&#160;&#160;</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd">119,692</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" scale="0" unitRef="usd">17,503</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.25in; text-align: left">Prepayment for equity investment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireLongtermInvestments" scale="0" unitRef="usd">1,601,992</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsToAcquireLongtermInvestments" scale="0" unitRef="usd">680,916</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.625in; font-weight: bold; text-align: left">Net cash
    used in investing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">1,721,684</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInInvestingActivities" scale="0" sign="-" unitRef="usd">805,966</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Cash flows from financing activities</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd">3,663,925</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd">11,119,452</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Payment for offering costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-31">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsOfStockIssuanceCosts" scale="0" unitRef="usd">850,429</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Repayment of convertible notes</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-32">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RepaymentsOfConvertibleDebt" scale="0" unitRef="usd">306,836</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Repayment of short-term loan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:RepaymentOfShorttermLoan" scale="0" unitRef="usd">100,000</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Repayment of notes payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-33">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:RepaymentOfNotesPayable" scale="0" unitRef="usd">107,400</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Proceeds from long-term loan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-34">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfLongTermDebt" scale="0" unitRef="usd">236,498</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Proceeds from short term loan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromShortTermDebt" scale="0" unitRef="usd">350,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.25in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Proceeds
    from short term borrowings from third parties</span><span style="font-size: 8pt">&#160;&#160;&#160;&#160;</span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-35">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; font-size: 11pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; font-size: 11pt; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" scale="0" unitRef="usd">4,265</ix:nonFraction></td><td style="padding-bottom: 1.5pt; font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.625in; font-weight: bold; text-align: left">Net cash
    provided by financing activities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">4,013,925</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetCashProvidedByUsedInFinancingActivities" scale="0" unitRef="usd">9,995,550</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt; font-weight: bold; text-align: left">Effect of
    exchange rate changes on cash and cash equivalents and restricted cash</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd">67,337</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" sign="-" unitRef="usd">28,021</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt; font-size: 11pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Net
    increase(decrease</b></span><span style="font-size: 8pt">&#160;&#160;</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>)
    in cash and cash equivalents and restricted cash</b></span></td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" sign="-" unitRef="usd">5,173,487</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" scale="0" unitRef="usd">1,563,844</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Cash and cash equivalents and restricted
    cash</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 1.5pt">Beginning</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">6,565,215</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">5,001,371</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; padding-bottom: 4pt">Ending</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">1,391,728</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" scale="0" unitRef="usd">6,565,215</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Supplemental disclosure of cash
    flows</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.25in; text-align: left">Cash paid during the year for:</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-bottom: 1.5pt; padding-left: 0.375in; text-align: left">Interest expense paid</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd">285,465</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestPaidNet" scale="0" unitRef="usd">333,873</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 4pt; padding-left: 0.375in; text-align: left">Income taxes paid</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeTaxesPaid" scale="0" unitRef="usd">1,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-36">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; font-weight: bold; text-align: left">Non-cash financing and investing
    activities</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-bottom: 4pt; padding-left: 0.375in; font-size: 11pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Common
    shares issued for debt conversion</span><span style="font-size: 8pt">&#160;&#160;&#160;&#160;</span></td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-37">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonSharesIssuedForDebtConversion" scale="0" unitRef="usd">2,693,548</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><i>The accompanying notes are an integral part
of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 103 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_005"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC.
AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>CONSOLIDATED STATEMENTS OF STOCKHOLDERS&#8217;
EQUITY (DEFICIT)</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>FOR THE YEAR ENDED DECEMBER 31, 2022 AND
2021</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Common Stock</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Stock</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Additional</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Accumulated<br/> Other</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Treasury Stock</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Non</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="padding-bottom: 1.5pt; font-weight: bold; text-align: center">Stockholders&#8217;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number of<br/> shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amounts</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Subscription<br/> Receivable</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Paid-in<br/> Capital</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Accumulated<br/> Deficit</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Comprehensive<br/> Income</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Number&#160;of<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">controlling<br/> Interest</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Total
                                            <br/>
                                            Equity</b></p></td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -0.125in; padding-left: 0.125in; width: 20%">Balance at December&#160;31, 2020</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">24,420,526</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c5" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">24,420</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c6" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">3,160,360</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c7" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">40,751,807</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c8" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">25,642,387</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c9" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">564,860</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">275,347</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c10" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">9,100,000</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right">(<ix:nonFraction contextRef="c11" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">776,273</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 5%; text-align: right"><ix:nonFraction contextRef="c4" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">2,662,067</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Issuance of common shares for cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares">3,027,750</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">3,028</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-38">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">10,265,995</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-39">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-40">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-41">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-42">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">10,269,023</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Issuance of common shares for consulting service</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares">366,934</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">367</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-43">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">1,728,223</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-44">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-45">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-46">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-47">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">1,728,590</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Issuance of common shares for debt conversion</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" scale="0" unitRef="shares">1,111,112</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c12" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd">1,111</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-48">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd">2,692,437</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-49">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-50">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-51">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-52">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" scale="0" unitRef="usd">2,693,548</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Stock based compensation for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-53">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c13" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd">902,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-54">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-55">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-56">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-57">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-58">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd">902,960</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-size: 10pt; text-align: left; text-indent: -0.125in; padding-left: 0.125in">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">&#160;</td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Stock based compensation for options granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-59">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-60">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c14" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" scale="0" unitRef="usd">2,675,205</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-61">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-62">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-63">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-64">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" scale="0" unitRef="usd">2,675,205</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Net loss for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-65">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-66">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-67">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c15" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">12,838,813</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-68">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-69">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c18" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">802,962</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">12,035,851</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Cumulative transaction adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-70">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-71">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-72">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-73">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c16" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd">25,200</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-74">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-75">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd">25,200</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-indent: -0.125in; padding-left: 0.125in">Balance at December 31, 2021</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">28,926,322</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c19" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">28,926</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c20" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">2,257,400</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c21" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">58,113,667</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c22" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">38,481,200</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c23" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">539,660</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">275,347</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction contextRef="c24" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">9,100,000</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c25" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">26,689</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">8,870,342</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Issuance of common shares for cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares">2,000,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">2,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-76">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">3,661,925</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-77">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-78">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-79">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-80">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" scale="0" unitRef="usd">3,663,925</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Issuance of common shares for consulting service</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesIssuedForServices" scale="0" unitRef="shares">1,931,007</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c26" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">1,931</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-81">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c28" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">4,889,957</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-82">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-83">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-84">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-85">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" scale="0" unitRef="usd">4,891,888</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Stock based compensation for services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-86">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c27" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd">902,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-87">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-88">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-89">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-90">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-91">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" scale="0" unitRef="usd">902,960</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font: 9pt Times New Roman, Times, Serif; text-indent: -0.125in; text-align: left; padding-left: 9pt">Stock based compensation
    for options granted</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction contextRef="c28" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" scale="6" unitRef="usd">1,241,930</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right">-</td><td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt">&#160;</td>
    <td style="font-size: 10pt; text-align: left">&#160;</td><td style="font-size: 10pt; text-align: right"><ix:nonFraction contextRef="c0" decimals="-6" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross" scale="6" unitRef="usd">1,241,930</ix:nonFraction></td><td style="font-size: 10pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: -0.125in; padding-left: 0.125in">Net loss for the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-92">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-93">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-94">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c29" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">16,423,239</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-95">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">-</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-96">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c32" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" unitRef="usd">110,865</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfitLoss" scale="0" sign="-" unitRef="usd">16,312,374</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt; text-indent: -0.125in; padding-left: 0.125in">Cumulative transaction adjustments</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-97">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-98">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-99">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-100">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c30" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd">22,532</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-101">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-102">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:CumulativeTransactionAdjustments" scale="0" sign="-" unitRef="usd">22,532</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; text-indent: -0.125in; padding-left: 0.125in">Balance at December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" unitRef="shares">32,857,329</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c33" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">32,857</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c34" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">1,354,440</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c35" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">67,907,479</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c36" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">54,904,439</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c37" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">517,128</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesOutstanding" scale="0" sign="-" unitRef="shares">275,347</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c38" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" sign="-" unitRef="usd">9,100,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c39" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">137,554</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" scale="0" unitRef="usd">3,236,139</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><i>The accompanying notes
are an integral part of these consolidated financial statements.</i></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 104 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><div><a id="f_006"></a></div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>ABVC BIOPHARMA, INC.
AND SUBSIDIARIES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</b>&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_1" escape="true" name="us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_2" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_3" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Name Change</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_4" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s shareholders approved
an amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#8220;Annual Meeting&#8221;). The name change amendment to the Company&#8217;s Articles of Incorporation was filed
with Nevada&#8217;s Secretary of State and became effective on March 8, 2021 and FINRA processed our request to change our name on April
30, 2021, which became effective as of May 3, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_5" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s stock symbol remains ABVC.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_6" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reverse Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_7" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2016, a Share Exchange Agreement
(the &#8220;Share Exchange Agreement&#8221;) was entered into by and among the Company, BriVision, and Euro-Asia Investment &amp; Finance
Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People&#8217;s Republic of China
(&#8220;Euro-Asia&#8221;), being the owners of record of <ix:nonFraction contextRef="c40" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares">164,387,376</ix:nonFraction> (<ix:nonFraction contextRef="c41" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares">52,336,000</ix:nonFraction> pre-stock split) shares of Common Stock of the Company,
and the owners of record of all of the issued share capital of BriVision (the &#8220;BriVision Stock&#8221;).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_8" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Share Exchange Agreement,
upon surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as
registered in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained
by BriVision as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration
of the BriVision Stock in the name of the Company, the Company issued <ix:nonFraction contextRef="c42" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares">166,273,921</ix:nonFraction> (<ix:nonFraction contextRef="c43" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares">52,936,583</ix:nonFraction> pre-stock split) shares (the &#8220;Acquisition
Stock&#8221;) (subject to adjustment for fractionalized shares as set forth below) of the Company&#8217;s Common Stock to the BriVision
Shareholders (or their designees), and <ix:nonFraction contextRef="c44" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares">163,159,952</ix:nonFraction> (<ix:nonFraction contextRef="c45" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares">51,945,225</ix:nonFraction> pre-stock split) shares of the Company&#8217;s Common Stock owned by Euro-Asia
were cancelled and retired to treasury. The Acquisition Stock collectively represented <ix:nonFraction contextRef="c42" decimals="4" format="ixt:num-dot-decimal" name="abvc:PercentageOfCommonSharesIssuedAndOutstanding" scale="-2" unitRef="pure">79.70</ix:nonFraction>% of the issued and outstanding Common Stock
of the Company immediately after the Closing, in exchange for the BriVision Stock, representing <ix:nonFraction contextRef="c42" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfIssuedShareCapital" scale="-2" unitRef="pure">100</ix:nonFraction>% of the issued share capital of BriVision
in a reverse merger (the &#8220;Merger&#8221;).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_9" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c0" name="us-gaap:StockholdersEquityNoteStockSplit">Pursuant to the Merger, all of the issued
and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.</ix:nonNumeric> The holders of Company&#8217;s
Common Stock as of immediately prior to the Merger held an aggregate of <ix:nonFraction contextRef="c46" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares">205,519,223</ix:nonFraction> (<ix:nonFraction contextRef="c47" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares">65,431,144</ix:nonFraction> pre-stock split) shares of Company&#8217;s
Common Stock. Because of the exchange of the BriVision Stock for the Acquisition Stock (the &#8220;Share Exchange&#8221;), BriVision
had become a wholly owned subsidiary (the &#8220;Subsidiary&#8221;) of the Company and there was a change of control of the Company following
the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 105 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_10" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the consummation of the Share Exchange,
BriVision became a wholly owned subsidiary of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_11" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following the Share Exchange, the Company
has abandoned prior business plan and is now pursuing BriVision&#8217;s historically proposed businesses, which focus on the development
of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research
achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (&#8220;POC&#8221;),
out-license to international pharmaceutical companies, and explore global markets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_12" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Reverse Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_13" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For financial reporting purposes, the Share
Exchange represents a &#8220;reverse merger&#8221;&#160;rather than a business combination and&#160;BriVision&#160;is deemed the accounting
acquirer in the transaction. The&#160;Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision&#160;is
the acquirer for financial reporting purposes and the&#160;Company&#160;is the acquired company. Consequently, the assets and liabilities
and the operations reflected in the historical financial statements prior to the Share Exchange will be those of&#160;BriVision&#160;and
recorded at the historical cost basis of&#160;BriVision. In addition, the consolidated financial statements after completion of the Share
Exchange will include the assets and liabilities of the Company and BriVision, and the historical operations of&#160;BriVision&#160;and
operations of the Combined Company from the closing date of the Share Exchange.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_14" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_15" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2019, the Company, BioLite
Holding, Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition Corp., a direct wholly-owned subsidiary
of Parent (&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent (&#8220;Merger Sub 2&#8221;)
(collectively referred to as the &#8220;Parties&#8221;) completed the business combination pursuant to the Agreement and Plan of Merger
(the &#8220;Merger Agreement&#8221;) dated as of January 31, 2018 where ABVC acquired BioLite and BioKey via issuing additional Common
Stock of ABVC to the shareholders of BioLite and BioKey.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_16" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Merger Agreement,
BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of <ix:nonFraction contextRef="c48" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateOfSharesIssued" scale="0" unitRef="shares">104,558,777</ix:nonFraction> shares
(prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4
(file number 333-226285), which became effective by operation of law on or about February 5, 2019.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_17" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding, Inc. (the &#8220;BioLite
Holding&#8221;) was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the &#8220;BioLite BVI&#8221;),
a wholly owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and
BioLite BVI are holding companies and have not carried out substantive business operations of their own.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_18" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite, Inc., (the &#8220;BioLite Taiwan&#8221;)
was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new
botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite
Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_19" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, BioLite Holding, BioLite
BVI, BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#8220;BioLite
Share Purchase / Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants
to the BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales
to purchase shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares
of Common Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding
ultimately owns via BioLite BVI approximately <ix:nonFraction contextRef="c49" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfCommonSharesIssuedAndOutstanding" scale="-2" unitRef="pure">73</ix:nonFraction>% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange
Agreement retain their equity ownership in BioLite Taiwan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_20" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioKey, Inc. was incorporated on August 9,
2000 in the State of California. BioKey provides a wide range of services, including, API characterization, pre-formulation studies,
formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical
trial materials (Phase I through phase III) and commercial manufacturing. It also licenses out its technologies and initiates joint research
and development processes with other biotechnology, pharmaceutical, and nutraceutical companies.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 106 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_21" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_22" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASC 805, &#8220;Business
Combination&#8221; to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann
Jiang&#8217;s common control, the transaction is accounted for as a restructuring transaction.&#160;All the assets and liabilities of
BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing
date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding&#8217;s common
shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany
accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring
intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast
to include the earnings (or losses) of the transferred net assets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_23" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Going Concern</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_24" id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements have
been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2022, the Company reported net loss of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:CompanyReported" scale="0" unitRef="usd">16,312,374</ix:nonFraction>. As of December 31,
2022, the Company&#8217;s working capital deficit was $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:Capital" scale="0" unitRef="usd">2,832,282</ix:nonFraction>. In addition, the Company had net cash outflows of $<ix:nonFraction contextRef="c50" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DerivativeCollateralRightToReclaimCash" scale="0" unitRef="usd">7,398,391</ix:nonFraction> from operating
activities for the year ended December 31, 2022. These conditions give rise to substantial doubt as to whether the Company will be able
to continue as a going concern.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_BusinessDescriptionAndBasisOfPresentationTextBlock-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private and public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_1" escape="true" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_2" id="_SignificantAccountingPoliciesTextBlock-c0_cont_1"><ix:nonNumeric contextRef="c0" continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_3" id="_SignificantAccountingPoliciesTextBlock-c0_cont_2"><ix:continuation continuedAt="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2" id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_4" id="_SignificantAccountingPoliciesTextBlock-c0_cont_3"><ix:continuation id="_BasisOfAccountingPolicyPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_5" id="_SignificantAccountingPoliciesTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" continuedAt="_FiscalPeriod-c0_cont_1" escape="true" name="us-gaap:FiscalPeriod"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_6" id="_SignificantAccountingPoliciesTextBlock-c0_cont_5"><ix:continuation id="_FiscalPeriod-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_7" id="_SignificantAccountingPoliciesTextBlock-c0_cont_6"><ix:nonNumeric contextRef="c0" continuedAt="_UseOfEstimates-c0_cont_1" escape="true" name="us-gaap:UseOfEstimates"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_8" id="_SignificantAccountingPoliciesTextBlock-c0_cont_7"><ix:continuation id="_UseOfEstimates-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_9" id="_SignificantAccountingPoliciesTextBlock-c0_cont_8"><ix:nonNumeric contextRef="c0" continuedAt="_InventoryPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:InventoryPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_10" id="_SignificantAccountingPoliciesTextBlock-c0_cont_9"><ix:continuation id="_InventoryPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_11" id="_SignificantAccountingPoliciesTextBlock-c0_cont_10"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ForwardStockSplitsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ForwardStockSplitsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_12" id="_SignificantAccountingPoliciesTextBlock-c0_cont_11"><ix:continuation id="abvc_ForwardStockSplitsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors
of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the
number of our authorized shares of Common Stock, par value $<ix:nonFraction contextRef="c51" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityParOrStatedValuePerShare" scale="0" unitRef="usdPershares">0.001</ix:nonFraction> per share, to <ix:nonFraction contextRef="c51" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesAuthorized" scale="0" unitRef="shares">360,000,000</ix:nonFraction>, which was effective on April 8, 2016.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 107 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_13" id="_SignificantAccountingPoliciesTextBlock-c0_cont_12"><ix:nonNumeric contextRef="c0" continuedAt="abvc_StockReverseSplitPolicyTextBlock-c0_cont_1" escape="true" name="abvc:StockReverseSplitPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_14" id="_SignificantAccountingPoliciesTextBlock-c0_cont_13"><ix:continuation id="abvc_StockReverseSplitPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors
of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18
(the &#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued
and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved
and authorized the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada
Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the
&#8220;Amendment&#8221;) to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority
(&#8220;FINRA&#8221;) informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information
in this Form 10-K reflect this 1-for-18 reverse stock split.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_15" id="_SignificantAccountingPoliciesTextBlock-c0_cont_14"><ix:nonNumeric contextRef="c0" continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:FairValueMeasurementPolicyPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_16" id="_SignificantAccountingPoliciesTextBlock-c0_cont_15"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_17" id="_SignificantAccountingPoliciesTextBlock-c0_cont_16"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Inputs are
    quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_18" id="_SignificantAccountingPoliciesTextBlock-c0_cont_17"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_19" id="_SignificantAccountingPoliciesTextBlock-c0_cont_18"><ix:continuation continuedAt="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5" id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_20" id="_SignificantAccountingPoliciesTextBlock-c0_cont_19"><ix:continuation id="_FairValueMeasurementPolicyPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due
to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_21" id="_SignificantAccountingPoliciesTextBlock-c0_cont_20"><ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_22" id="_SignificantAccountingPoliciesTextBlock-c0_cont_21"><ix:continuation id="_CashAndCashEquivalentsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s
cash and cash equivalents amounted $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">85,265</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CashAndCashEquivalentsAtCarryingValue" scale="0" unitRef="usd">5,828,548</ix:nonFraction>, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>



</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 108 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_23" id="_SignificantAccountingPoliciesTextBlock-c0_cont_22"><ix:nonNumeric contextRef="c0" continuedAt="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1" escape="true" name="us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_24" id="_SignificantAccountingPoliciesTextBlock-c0_cont_23"><ix:continuation id="_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalents" scale="0" unitRef="usd">1,306,463</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:RestrictedCashAndCashEquivalents" scale="0" unitRef="usd">736,667</ix:nonFraction>, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_25" id="_SignificantAccountingPoliciesTextBlock-c0_cont_24"><ix:nonNumeric contextRef="c0" continuedAt="_ConcentrationRiskCreditRisk-c0_cont_1" escape="true" name="us-gaap:ConcentrationRiskCreditRisk"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_26" id="_SignificantAccountingPoliciesTextBlock-c0_cont_25"><ix:continuation continuedAt="_ConcentrationRiskCreditRisk-c0_cont_2" id="_ConcentrationRiskCreditRisk-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_27" id="_SignificantAccountingPoliciesTextBlock-c0_cont_26"><ix:continuation id="_ConcentrationRiskCreditRisk-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_28" id="_SignificantAccountingPoliciesTextBlock-c0_cont_27"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ConcentrationOfClientsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><span style="text-decoration:underline">Concentration
of clients</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_29" id="_SignificantAccountingPoliciesTextBlock-c0_cont_28"><ix:continuation continuedAt="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_2" id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>As of
December 31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary
supplement industry, accounted for <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure">71.89</ix:nonFraction>% of the Company&#8217;s total account receivable; the second major client with its Chairman
being the Board of Director of Biokey, accounted for&#160;<ix:nonFraction contextRef="c52" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure">16.62</ix:nonFraction>% of the Company&#8217;s total account receivable. As of December 31,
2021, the major clients in biotechnology research accounted for <ix:nonFraction contextRef="c53" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure">37.48</ix:nonFraction>% of the Company&#8217;s total account receivable; the second major
client accounted for <ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" scale="-2" unitRef="pure">33.38</ix:nonFraction>% if the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_30" id="_SignificantAccountingPoliciesTextBlock-c0_cont_29"><ix:continuation id="abvc_ConcentrationOfClientsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>For
the year ended December 31, 2022, one major client, Rgene Corporation, a related party under common control by controlling beneficiary
shareholder of YuanGene Corporation and the Company, which works in development and commercialization of new drugs in Taiwan, accounted
for&#160;<ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenues" scale="-2" unitRef="pure">93.22</ix:nonFraction>% of the Company's total revenues. For the year ended December 31, 2021, one major client, GLIA, LLC, accounted for <ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="abvc:TotalRevenues" scale="-2" unitRef="pure">46.24</ix:nonFraction>%
of the Company&#8217;s total revenue.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_31" id="_SignificantAccountingPoliciesTextBlock-c0_cont_30"><ix:nonNumeric contextRef="c0" continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_32" id="_SignificantAccountingPoliciesTextBlock-c0_cont_31"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_2" id="_RevenueRecognitionPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_33" id="_SignificantAccountingPoliciesTextBlock-c0_cont_32"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_3" id="_RevenueRecognitionPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_34" id="_SignificantAccountingPoliciesTextBlock-c0_cont_33"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_4" id="_RevenueRecognitionPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_35" id="_SignificantAccountingPoliciesTextBlock-c0_cont_34"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_5" id="_RevenueRecognitionPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_36" id="_SignificantAccountingPoliciesTextBlock-c0_cont_35"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_6" id="_RevenueRecognitionPolicyTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 109 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_37" id="_SignificantAccountingPoliciesTextBlock-c0_cont_36"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_7" id="_RevenueRecognitionPolicyTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_38" id="_SignificantAccountingPoliciesTextBlock-c0_cont_37"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_8" id="_RevenueRecognitionPolicyTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_39" id="_SignificantAccountingPoliciesTextBlock-c0_cont_38"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_9" id="_RevenueRecognitionPolicyTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_40" id="_SignificantAccountingPoliciesTextBlock-c0_cont_39"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_10" id="_RevenueRecognitionPolicyTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_41" id="_SignificantAccountingPoliciesTextBlock-c0_cont_40"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_11" id="_RevenueRecognitionPolicyTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_42" id="_SignificantAccountingPoliciesTextBlock-c0_cont_41"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_12" id="_RevenueRecognitionPolicyTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_43" id="_SignificantAccountingPoliciesTextBlock-c0_cont_42"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_13" id="_RevenueRecognitionPolicyTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_44" id="_SignificantAccountingPoliciesTextBlock-c0_cont_43"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_14" id="_RevenueRecognitionPolicyTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 110 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_45" id="_SignificantAccountingPoliciesTextBlock-c0_cont_44"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_15" id="_RevenueRecognitionPolicyTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_46" id="_SignificantAccountingPoliciesTextBlock-c0_cont_45"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_16" id="_RevenueRecognitionPolicyTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_47" id="_SignificantAccountingPoliciesTextBlock-c0_cont_46"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_17" id="_RevenueRecognitionPolicyTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_48" id="_SignificantAccountingPoliciesTextBlock-c0_cont_47"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_18" id="_RevenueRecognitionPolicyTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_49" id="_SignificantAccountingPoliciesTextBlock-c0_cont_48"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_19" id="_RevenueRecognitionPolicyTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_50" id="_SignificantAccountingPoliciesTextBlock-c0_cont_49"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_20" id="_RevenueRecognitionPolicyTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_51" id="_SignificantAccountingPoliciesTextBlock-c0_cont_50"><ix:continuation continuedAt="_RevenueRecognitionPolicyTextBlock-c0_cont_21" id="_RevenueRecognitionPolicyTextBlock-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 111 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_52" id="_SignificantAccountingPoliciesTextBlock-c0_cont_51"><ix:continuation id="_RevenueRecognitionPolicyTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_53" id="_SignificantAccountingPoliciesTextBlock-c0_cont_52"><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_54" id="_SignificantAccountingPoliciesTextBlock-c0_cont_53"><ix:continuation continuedAt="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2" id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_55" id="_SignificantAccountingPoliciesTextBlock-c0_cont_54"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"><ix:continuation id="_PropertyPlantAndEquipmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
    Life in<br/>
    Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c55" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c56" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">50</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c57" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">5</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c58" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">10</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c59" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">3</ix:nonNumeric> ~ <ix:nonNumeric contextRef="c60" format="ixt-sec:duryear" name="us-gaap:PropertyPlantAndEquipmentUsefulLife">6</ix:nonNumeric></span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_56" id="_SignificantAccountingPoliciesTextBlock-c0_cont_55"><ix:nonNumeric contextRef="c0" continuedAt="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_57" id="_SignificantAccountingPoliciesTextBlock-c0_cont_56"><ix:continuation id="_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_58" id="_SignificantAccountingPoliciesTextBlock-c0_cont_57"><ix:nonNumeric contextRef="c0" continuedAt="abvc_LongTermEquityInvestmentPolicy-c0_cont_1" escape="true" name="abvc:LongTermEquityInvestmentPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_59" id="_SignificantAccountingPoliciesTextBlock-c0_cont_58"><ix:continuation continuedAt="abvc_LongTermEquityInvestmentPolicy-c0_cont_2" id="abvc_LongTermEquityInvestmentPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_60" id="_SignificantAccountingPoliciesTextBlock-c0_cont_59"><ix:continuation continuedAt="abvc_LongTermEquityInvestmentPolicy-c0_cont_3" id="abvc_LongTermEquityInvestmentPolicy-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_61" id="_SignificantAccountingPoliciesTextBlock-c0_cont_60"><ix:continuation continuedAt="abvc_LongTermEquityInvestmentPolicy-c0_cont_4" id="abvc_LongTermEquityInvestmentPolicy-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
    method investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 112 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_62" id="_SignificantAccountingPoliciesTextBlock-c0_cont_61"><ix:continuation id="abvc_LongTermEquityInvestmentPolicy-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_63" id="_SignificantAccountingPoliciesTextBlock-c0_cont_62"><ix:nonNumeric contextRef="c0" continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_1" escape="true" name="abvc:OtherThanTemporaryImpairmentPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_64" id="_SignificantAccountingPoliciesTextBlock-c0_cont_63"><ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_2" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_65" id="_SignificantAccountingPoliciesTextBlock-c0_cont_64"><ix:continuation continuedAt="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_3" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_66" id="_SignificantAccountingPoliciesTextBlock-c0_cont_65"><ix:continuation id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. </span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Other-than-temporary impairments of equity investments were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd">0</ix:nonFraction>
and $<ix:nonFraction contextRef="c54" decimals="0" format="ixt:num-dot-decimal" name="abvc:ImpairmentOfEquityInvestments" scale="0" unitRef="usd">0</ix:nonFraction> for the year ended December 31, 2022 and 2021, respectively.&#160;&#160;</p>
</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"></p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_67" id="_SignificantAccountingPoliciesTextBlock-c0_cont_66"><ix:nonNumeric contextRef="c0" continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_68" id="_SignificantAccountingPoliciesTextBlock-c0_cont_67"><ix:continuation continuedAt="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_2" id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 113 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_69" id="_SignificantAccountingPoliciesTextBlock-c0_cont_68"><ix:continuation id="_GoodwillAndIntangibleAssetsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing
of goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_70" id="_SignificantAccountingPoliciesTextBlock-c0_cont_69"><ix:nonNumeric contextRef="c0" continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_1" escape="true" name="us-gaap:ResearchAndDevelopmentExpensePolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_71" id="_SignificantAccountingPoliciesTextBlock-c0_cont_70"><ix:continuation continuedAt="_ResearchAndDevelopmentExpensePolicy-c0_cont_2" id="_ResearchAndDevelopmentExpensePolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_72" id="_SignificantAccountingPoliciesTextBlock-c0_cont_71"><ix:continuation id="_ResearchAndDevelopmentExpensePolicy-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_73" id="_SignificantAccountingPoliciesTextBlock-c0_cont_72"><ix:nonNumeric contextRef="c0" continuedAt="_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy-c0_cont_1" escape="true" name="us-gaap:PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_74" id="_SignificantAccountingPoliciesTextBlock-c0_cont_73"><ix:continuation id="_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:LabourPensionFundPercentage" scale="-2" unitRef="pure">6</ix:nonFraction>% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfMonthlyContributions" scale="-2" unitRef="pure">6</ix:nonFraction>% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd">13,031</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DefinedBenefitPlanServiceCost" scale="0" unitRef="usd">11,375</ix:nonFraction>&#160;for the years ended December 31, 2022 and
2021, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_75" id="_SignificantAccountingPoliciesTextBlock-c0_cont_74"><ix:nonNumeric contextRef="c0" continuedAt="_CompensationRelatedCostsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CompensationRelatedCostsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_76" id="_SignificantAccountingPoliciesTextBlock-c0_cont_75"><ix:continuation continuedAt="_CompensationRelatedCostsPolicyTextBlock-c0_cont_2" id="_CompensationRelatedCostsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForEmployees" scale="0" unitRef="usd">1,241,930</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForEmployees" scale="0" unitRef="usd">2,675,205</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_77" id="_SignificantAccountingPoliciesTextBlock-c0_cont_76"><ix:continuation id="_CompensationRelatedCostsPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForNonemployees" scale="0" unitRef="usd">5,794,848</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:StockBasedCompensationForNonemployees" scale="0" unitRef="usd">2,631,550</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 114 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_78" id="_SignificantAccountingPoliciesTextBlock-c0_cont_77"><ix:nonNumeric contextRef="c0" continuedAt="abvc_BeneficialConversionFeature-c0_cont_1" escape="true" name="abvc:BeneficialConversionFeature"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_79" id="_SignificantAccountingPoliciesTextBlock-c0_cont_78"><ix:continuation id="abvc_BeneficialConversionFeature-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_80" id="_SignificantAccountingPoliciesTextBlock-c0_cont_79"><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_81" id="_SignificantAccountingPoliciesTextBlock-c0_cont_80"><ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_2" id="_IncomeTaxPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_82" id="_SignificantAccountingPoliciesTextBlock-c0_cont_81"><ix:continuation continuedAt="_IncomeTaxPolicyTextBlock-c0_cont_3" id="_IncomeTaxPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:DefinedBenefitPlanFundedPercentages" scale="-2" unitRef="pure">50</ix:nonFraction> percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_83" id="_SignificantAccountingPoliciesTextBlock-c0_cont_82"><ix:continuation id="_IncomeTaxPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_84" id="_SignificantAccountingPoliciesTextBlock-c0_cont_83"><ix:nonNumeric contextRef="c0" continuedAt="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c0_cont_1" escape="true" name="abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_85" id="_SignificantAccountingPoliciesTextBlock-c0_cont_84"><ix:continuation id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 115 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_86" id="_SignificantAccountingPoliciesTextBlock-c0_cont_85"><ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerSharePolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerSharePolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_87" id="_SignificantAccountingPoliciesTextBlock-c0_cont_86"><ix:continuation id="_EarningsPerSharePolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_88" id="_SignificantAccountingPoliciesTextBlock-c0_cont_87"><ix:nonNumeric contextRef="c0" continuedAt="_CommitmentsAndContingenciesPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_89" id="_SignificantAccountingPoliciesTextBlock-c0_cont_88"><ix:continuation id="_CommitmentsAndContingenciesPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_90" id="_SignificantAccountingPoliciesTextBlock-c0_cont_89"><ix:nonNumeric contextRef="c0" continuedAt="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_91" id="_SignificantAccountingPoliciesTextBlock-c0_cont_90"><ix:continuation id="_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_92" id="_SignificantAccountingPoliciesTextBlock-c0_cont_91"><ix:nonNumeric contextRef="c0" continuedAt="abvc_TranslationAdjustmentPolicyTextBlock-c0_cont_1" escape="true" name="abvc:TranslationAdjustmentPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_93" id="_SignificantAccountingPoliciesTextBlock-c0_cont_92"><ix:continuation id="abvc_TranslationAdjustmentPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_94" id="_SignificantAccountingPoliciesTextBlock-c0_cont_93"><ix:nonNumeric contextRef="c0" continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1" escape="true" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_95" id="_SignificantAccountingPoliciesTextBlock-c0_cont_94"><ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_2" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 116 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_96" id="_SignificantAccountingPoliciesTextBlock-c0_cont_95"><ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_3" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation
(Topic 718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting
for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04
provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified
written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument
for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the
modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition
model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt
origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is
effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An
entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective
date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04
in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SignificantAccountingPoliciesTextBlock-c0_cont_97" id="_SignificantAccountingPoliciesTextBlock-c0_cont_96"><ix:continuation continuedAt="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_4" id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02,
Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by
creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure
requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition,
the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination
for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation id="_SignificantAccountingPoliciesTextBlock-c0_cont_97"><ix:continuation id="_NewAccountingPronouncementsPolicyPolicyTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</p></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:CollaborativeArrangementDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. COLLABORATIVE AGREEMENTS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_2" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a
related party</span></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_3" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_4" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $<ix:nonFraction contextRef="c61" decimals="-6" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="6" unitRef="usd">10</ix:nonFraction> million based on the following schedule:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_5" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><ix:nonNumeric contextRef="c61" continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_1" name="us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></ix:nonNumeric></td> <td style="text-align: justify"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_2" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_1"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></ix:continuation></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_6" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_5"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_3" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_7" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_6"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_4" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_8" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_7"><ix:continuation continuedAt="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_5" id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_9" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_8"><ix:continuation id="_RelatedPartyTransactionTermsAndMannerOfSettlement-c61_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_10" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2015, BHK has paid a non-refundable
upfront cash payment of $<ix:nonFraction contextRef="c62" decimals="-6" format="ixt:num-dot-decimal" name="abvc:UpfrontCashPayment" scale="6" unitRef="usd">1</ix:nonFraction> million, or <ix:nonFraction contextRef="c63" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure">10</ix:nonFraction>% of $<ix:nonFraction contextRef="c63" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd">10,000,000</ix:nonFraction>, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$<ix:nonFraction contextRef="c64" decimals="0" format="ixt:num-dot-decimal" name="abvc:MilestonePayments" scale="0" unitRef="twd">31,649,000</ix:nonFraction>, approximately equivalent to $<ix:nonFraction contextRef="c64" decimals="-6" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="6" unitRef="usd">1</ix:nonFraction> million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_11" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on <ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:MilestonePaymentsRoyaltyPercentage" scale="-2" unitRef="pure">12</ix:nonFraction>% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of December 31, 2022 and December
31, 2021, the Company has not earned the royalty under the BHK Co-Development Agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 117 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_12" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_13" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c63" name="abvc:CollaborativeAgreementsDescription">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.</ix:nonNumeric> The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_14" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c65" name="abvc:CollaborativeAgreementsDescription">In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit.</ix:nonNumeric> As of December 31, 2022 and 2021, the Company has not earned the royalty under the BHK Collaborative Agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_15" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_16" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a
co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $<ix:nonFraction contextRef="c66" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd">3,000,000</ix:nonFraction> in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $<ix:nonFraction contextRef="c67" decimals="0" format="ixt:num-dot-decimal" name="abvc:AdditionCashPayment" scale="0" unitRef="usd">3,000,000</ix:nonFraction>, the Company is entitled
to receive <ix:nonFraction contextRef="c67" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure">50</ix:nonFraction>% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_17" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $<ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AdditionalPaidInCapitalCommonStock" scale="0" unitRef="usd">3,000,000</ix:nonFraction>
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $<ix:nonFraction contextRef="c68" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent" scale="0" unitRef="usd">450,000</ix:nonFraction> in cash. <ix:nonNumeric contextRef="c69" name="abvc:CoDevAgreementDescription">On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549.</ix:nonNumeric> On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_18" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 118 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_19" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_20" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a
collaborative agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 12).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_21" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_20"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $<ix:nonFraction contextRef="c70" decimals="0" format="ixt:num-dot-decimal" name="abvc:IssuanceOfStockValue" scale="0" unitRef="usd">3,000,000</ix:nonFraction> in cash or stock
of the Company before September 30, 2018. The amount of $<ix:nonFraction contextRef="c71" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PaymentsForParticipationLiabilities" scale="0" unitRef="usd">3,000,000</ix:nonFraction> is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
<ix:nonFraction contextRef="c71" decimals="2" format="ixt:num-dot-decimal" name="abvc:PercentageOfPaymentsUnderCodevelopmentAgreement" scale="-2" unitRef="pure">50</ix:nonFraction>% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_22" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_21"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $<ix:nonFraction contextRef="c72" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CostOfGoodsAndServicesSold" scale="0" unitRef="usd">3,000,000</ix:nonFraction>
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $<ix:nonFraction contextRef="c73" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherResearchAndDevelopmentExpense" scale="0" unitRef="usd">3,000,000</ix:nonFraction> is fully expensed as research and development expense during the year ended
December 31, 2017.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_23" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
<ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares">428,571</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c74" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent" scale="0" unitRef="usd">3,000,000</ix:nonFraction> owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_24" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued
<ix:nonFraction contextRef="c75" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares">414,702</ix:nonFraction> shares of the Company&#8217;s common stock to BioFirst in consideration for $<ix:nonFraction contextRef="c75" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent" scale="0" unitRef="usd">2,902,911</ix:nonFraction> owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_25" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_26" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_25"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_27" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_26"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates&#160;
that ABV-2002 may be more effective for protecting the cornea and retina during long-term storage than other storage media available
today and can be manufactured at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>



</div><div>

</div><ix:continuation continuedAt="_CollaborativeArrangementDisclosureTextBlock-c0_cont_28" id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_27"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing from domestic R &amp; D institutions. Currently, the main research and development
product is the vitreous substitute (Vitargus&#174;) Licensed by the National Health Research Institutes. Vitargus is the world&#8217;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_CollaborativeArrangementDisclosureTextBlock-c0_cont_28"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market and promote
the construction of bio-degradable vitreous substitute manufacturing center in Taiwan, allowing ABVC to achieve the world-class technology
of manufacturing Vitargus and GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction in 2024.</p></ix:continuation><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 119 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->22<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_InventoryDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:InventoryDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4. INVENTORY</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_InventoryDisclosureTextBlock-c0_cont_2" id="_InventoryDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Inventory consists of the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_InventoryDisclosureTextBlock-c0_cont_3" id="_InventoryDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfInventoryCurrentTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryFinishedGoods" scale="0" unitRef="usd">96,725</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Raw materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryRawMaterials" scale="0" unitRef="usd">84,620</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for inventory valuation and obsolescence loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:AllowanceForInventoryValuationAndObsolescenceLoss" scale="0" unitRef="usd">155,370</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Inventories, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InventoryGross" scale="0" unitRef="usd">25,975</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_InventoryDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">For the year
ended December 31, 2022, the inventories were expensed as research and development expenses.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>5. PROPERTY AND EQUIPMENT</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;</b></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_2" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">Property
and equipment as of December 31, 2022 and 2021 are summarized as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_3" id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c76" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">361,193</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c77" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">400,091</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c78" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">2,226,687</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c79" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">2,235,061</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c80" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">1,116,789</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c81" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">1,013,376</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c82" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">173,766</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c83" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">191,824</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">3,878,435</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentGross" scale="0" unitRef="usd">3,840,352</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd">3,304,457</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" scale="0" unitRef="usd">3,314,471</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd">573,978</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PropertyPlantAndEquipmentOtherNet" scale="0" unitRef="usd">525,881</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="_PropertyPlantAndEquipmentDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">23,799</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DepreciationDepletionAndAmortization" scale="0" unitRef="usd">11,993</ix:nonFraction>
for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, Land with book value amounted to approximately
$<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LandAndLandImprovements" scale="0" unitRef="usd">361,193</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LandAndLandImprovements" scale="0" unitRef="usd">400,091</ix:nonFraction>, respectively, were pledged for obtaining bank loan (see Notes 8 Bank loans).</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_1" escape="true" name="abvc:LongTermInvestmentTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>6. LONG-TERM INVESTMENTS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;&#160;</b></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_2" id="abvc_LongTermInvestmentTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed
    as follows:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_3" id="abvc_LongTermInvestmentTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c86" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">0.22</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c87" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">0.22</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center"><ix:nonNumeric contextRef="c88" name="abvc:AccountingTreatmentDescription">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c89" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">0.92</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c90" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">0.92</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c91" name="abvc:AccountingTreatmentDescription">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c92" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">8.03</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c93" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">8.03</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c94" name="abvc:AccountingTreatmentDescription">Cost Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c95" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">21.77</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c96" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">21.77</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c85" name="abvc:AccountingTreatmentDescription">Equity&#160;Method</ix:nonNumeric></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c97" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">28.85</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c98" decimals="4" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">28.85</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center"><ix:nonNumeric contextRef="c99" name="abvc:AccountingTreatmentDescription">Equity Method</ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_4" id="abvc_LongTermInvestmentTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for
    its business are summarized as follows:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_5" id="abvc_LongTermInvestmentTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfExtentInvesteeReliesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of related party</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 65%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
    extent the investee relies on the Company for its business &#160;</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c100" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c101" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></ix:nonNumeric></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c102" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c103" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></ix:nonNumeric></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td>&#160;</td>
    <td><ix:nonNumeric contextRef="c104" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;&#160;</b></p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"></p><div>

</div><!-- Field: Page; Sequence: 120 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->23<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_6" id="abvc_LongTermInvestmentTextBlock-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_7" id="abvc_LongTermInvestmentTextBlock-c0_cont_6"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfLongTermInvestmentTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c105" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">7,169</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c106" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">7,941</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c107" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">21,887</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c108" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">24,244</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">813,014</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">900,570</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-align: left">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">842,070</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:NonmarketableCostMethodInvestmentsNet" scale="0" unitRef="usd">932,755</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0in; text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd">842,070</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EquityMethodInvestments" scale="0" unitRef="usd">932,755</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_8" id="abvc_LongTermInvestmentTextBlock-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_9" id="abvc_LongTermInvestmentTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of December 31, 2022 and
2021, the Company owns <ix:nonFraction contextRef="c84" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure">21.77</ix:nonFraction>% and <ix:nonFraction contextRef="c85" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:VariableInterestEntityOwnershipPercentage" scale="-2" unitRef="pure">21.77</ix:nonFraction>% common stock shares of BioFirst, respectively. During year ended December 31, 2021, the Company
made prepayment for equity investment in BioFirst to purchase additional&#160;<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchaseAdditionalShares" scale="0" unitRef="shares">317,000</ix:nonFraction>&#160;shares to be issued by BioFirst in the aggregate
amount of $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement" scale="0" unitRef="usd">618,150</ix:nonFraction>, recorded as prepayment for long-term investments as of December 31, 2022. The amount due from BioFirst has been reclassified
as prepayment for investment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_10" id="abvc_LongTermInvestmentTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"><i>&#160;</i></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_11" id="abvc_LongTermInvestmentTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Balance Sheet</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_12" id="abvc_LongTermInvestmentTextBlock-c0_cont_11"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedBalanceSheetTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">1,543,151</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">2,205,669</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd">739,472</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd">959,454</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">2,663,051</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">2,909,703</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c115" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd">103,447</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c116" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd">32,522</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" unitRef="usd">483,874</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" unitRef="usd">222,898</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_13" id="abvc_LongTermInvestmentTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operation</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_14" id="abvc_LongTermInvestmentTextBlock-c0_cont_13"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_1" escape="true" name="srt:ScheduleOfCondensedIncomeStatementTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd">30,162</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GainLossOnSalesOfLoansNet" scale="0" unitRef="usd">26,693</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd">8,239</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:GrossProfit" scale="0" unitRef="usd">8,348</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c123" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">1,274,539</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">2,276,892</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c124" decimals="0" format="ixt:num-dot-decimal" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" scale="0" sign="-" unitRef="usd">269,844</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 121 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->24<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_15" id="abvc_LongTermInvestmentTextBlock-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_16" id="abvc_LongTermInvestmentTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment
as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
December 31, 2022 and 2021, the Company owns <ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" scale="-2" unitRef="pure">28.85</ix:nonFraction>% and <ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" scale="-2" unitRef="pure">28.85</ix:nonFraction>% common stock shares of Rgene, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_17" id="abvc_LongTermInvestmentTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_18" id="abvc_LongTermInvestmentTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Balance Sheets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_19" id="abvc_LongTermInvestmentTextBlock-c0_cont_18"><ix:continuation id="_ScheduleOfCondensedBalanceSheetTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">68,302</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsCurrent" scale="0" unitRef="usd">73,452</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd">303,893</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetsNoncurrent" scale="0" unitRef="usd">374,423</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">2,478,868</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesCurrent" scale="0" unitRef="usd">1,934,786</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LiabilitiesNoncurrent" scale="0" unitRef="usd">2,441</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd">2,481,309</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<ix:nonFraction contextRef="c122" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityOther" scale="0" sign="-" unitRef="usd">1,486,911</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_20" id="abvc_LongTermInvestmentTextBlock-c0_cont_19"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operations</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_21" id="abvc_LongTermInvestmentTextBlock-c0_cont_20"><ix:continuation id="_ScheduleOfCondensedIncomeStatementTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">&#160;&#160;&#160;-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c125" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">1,550,123</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c126" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">576,514</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_22" id="abvc_LongTermInvestmentTextBlock-c0_cont_21"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_23" id="abvc_LongTermInvestmentTextBlock-c0_cont_22"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December
31, 2022 and 2021, there is no disposition of long-term investment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_24" id="abvc_LongTermInvestmentTextBlock-c0_cont_23"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses on Equity Investments</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="abvc_LongTermInvestmentTextBlock-c0_cont_25" id="abvc_LongTermInvestmentTextBlock-c0_cont_24"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The components of losses on equity investments
for each period were as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="abvc_LongTermInvestmentTextBlock-c0_cont_25"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:EquityMethodInvestmentsTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:IncomeLossFromEquityMethodInvestments" scale="0" sign="-" unitRef="usd">269,844</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 122 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->25<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_1" escape="true" name="abvc:ConvertibleNotesPayableDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>7. CONVERTIBLE NOTES PAYABLE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_2" id="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 23, 2020, the Company entered into
a Securities Purchase Agreement (the &#8220;October SPA&#8221;) with one accredited investor. Pursuant to the October SPA, the Company
sold and issued a convertible promissory note (the &#8220;October Note&#8221;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020. The October Note was issued on October 23, 2020 and the maturity date
of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#8220;Maturity Date&#8221;). <ix:nonNumeric contextRef="c127" name="us-gaap:ConversionOfStockDescription">Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#8217;s common stock at a fixed conversion price of $2.25 per share.</ix:nonNumeric> The holder of the October Note may elect to convert
part or all of the outstanding balance of the October Note from the issuance date until the Maturity Date. The Company may prepay the
outstanding amount at any time, in whole or in part, without any penalty.&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_3" id="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 17, 2021, the parties to the October
SPA signed Amendment No. 1 to Promissory Note (the &#8220;Amendment&#8221;). Pursuant to the Amendment, the Note shall also be automatically
converted into shares of the Company&#8217;s common stock immediately following the Company&#8217;s receipt of conditional approval to
list its common stock on the NASDAQ stock market, if and when the Company receives such approval, at a conversion price equal to $<ix:nonFraction contextRef="c128" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares">2.25</ix:nonFraction>
per share.&#160;On July 21, 2021, The Company converted all convertible promissory note amounted $<ix:nonFraction contextRef="c129" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConvertiblePromissoryNote" scale="0" unitRef="usd">2,500,000</ix:nonFraction> into <ix:nonFraction contextRef="c130" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" scale="0" unitRef="shares">1,111,112</ix:nonFraction> shares of
the Company&#8217;s common stock and warrants.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_4" id="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022 and 2021, the aggregate
carrying values of the convertible debentures were both $<ix:nonFraction contextRef="c131" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd"><ix:nonFraction contextRef="c132" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd">0</ix:nonFraction></ix:nonFraction>; and accrued convertible interest were both $<ix:nonFraction contextRef="c133" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConvertibleDebt" scale="0" unitRef="usd"><ix:nonFraction contextRef="c134" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd">0</ix:nonFraction></ix:nonFraction>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="abvc_ConvertibleNotesPayableDisclosureTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Total interest expenses in connection with
the above convertible note payable were $<ix:nonFraction contextRef="c135" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd">208,657</ix:nonFraction> and $<ix:nonFraction contextRef="c136" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndDebtExpense" scale="0" unitRef="usd">193,548</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_DebtDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:DebtDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>8. BANK LOANS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_2" id="_DebtDisclosureTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_3" id="_DebtDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfShortTermDebtTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c155" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">243,750</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c156" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">270,000</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c193" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">650,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c194" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">720,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c195" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">1,000,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c196" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">650,000</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">1,893,750</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShortTermBorrowings" scale="0" unitRef="usd">1,640,000</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_4" id="_DebtDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cathay United Bank</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_5" id="_DebtDisclosureTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in an amount of NT$<ix:nonFraction contextRef="c137" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>,
equivalent to $<ix:nonFraction contextRef="c138" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">243,750</ix:nonFraction>. The term started June 28, 2016 with maturity date at <ix:nonNumeric contextRef="c139" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate">June 28, 2017</ix:nonNumeric>. The loan balance bears interest at a floating
rate of prime rate plus <ix:nonFraction contextRef="c138" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">1.15</ix:nonFraction>%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017,
BioLite Taiwan extended the Cathay United Loan Agreement for <ix:nonNumeric contextRef="c140" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric>, which was due on September 6, 2018, with the principal amount
of NT$<ix:nonFraction contextRef="c141" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c142" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">243,750</ix:nonFraction>. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal
amount of NT$<ix:nonFraction contextRef="c143" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c144" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">243,750</ix:nonFraction> &#160;for <ix:nonNumeric contextRef="c145" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric>, which was due on September 6, 2019. On September 6, 2019, BioLite
Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c146" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c147" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c148" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric>,
which is due on September 6, 2020. On September 6, 2020, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal
amount of NT$<ix:nonFraction contextRef="c149" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c150" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c151" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric>, which is due on September 6, 2021. On September 6, 2021, BioLite Taiwan
extended the Cathay United Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c152" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="usd">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c152" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric>, which
is due on September 6, 2022. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount
of NT$<ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="twd">7,500,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c153" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd">243,750</ix:nonFraction> for <ix:nonNumeric contextRef="c154" format="ixt-sec:durwordsen" name="abvc:LoanAgreement">one year</ix:nonNumeric>, and same interest rate, which is due on September 6, 2023. As of December 31, 2022
and December 31, 2021, the effective interest rates per annum was <ix:nonFraction contextRef="c155" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">2.67</ix:nonFraction>% and <ix:nonFraction contextRef="c156" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">2.10</ix:nonFraction>%. The loan is collateralized by the Land of BioLite
Taiwan, and is also personal guaranteed by the Company&#8217;s chairman.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_6" id="_DebtDisclosureTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $<ix:nonFraction contextRef="c157" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">5,960</ix:nonFraction> and $<ix:nonFraction contextRef="c158" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">5,639</ix:nonFraction> for
the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 123 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->26<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_7" id="_DebtDisclosureTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">CTBC Bank</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_8" id="_DebtDisclosureTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in an amount
of NT$<ix:nonFraction contextRef="c159" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c160" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">325,000</ix:nonFraction>, and NT$<ix:nonFraction contextRef="c161" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">10,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c162" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">325,000</ix:nonFraction>, respectively. Both two loans with the same maturity
date at <ix:nonNumeric contextRef="c163" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate">January 19, 2018</ix:nonNumeric>. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for <ix:nonNumeric contextRef="c164" format="ixt-sec:durwordsen" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric>.
On January 18, 2019, BioLite Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which was <ix:nonNumeric contextRef="c165" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate">July 18, 2019</ix:nonNumeric>. On July
18, 2019, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c166" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c167" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for
six months, which is due on January 17, 2020. On January 19, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the same principal
amount of NT$<ix:nonFraction contextRef="c168" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c169" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on July 19, 2020. On July 17, 2020, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c170" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c171" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on January
15, 2021. On January 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c172" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent
to $<ix:nonFraction contextRef="c173" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on July 15, 2021. On July 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the
same principal amount of NT$<ix:nonFraction contextRef="c174" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c175" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on January 14, 2022. The loan balances bear
interest at a fixed rate of <ix:nonFraction contextRef="c176" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">1.68</ix:nonFraction>% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This
loan was also personal guaranteed by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2021, BioLite Taiwan
has opened a TCD account with CTBC bank to guarantee the loan going forward.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_9" id="_DebtDisclosureTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 14, 2022, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c177" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on January
14, 2023. The loan balance bear interest at a fixed rate of <ix:nonFraction contextRef="c176" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure">2.00</ix:nonFraction>% per annum.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_10" id="_DebtDisclosureTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c178" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on July
14, 2023. The loan balance bear interest at a fixed rate of <ix:nonFraction contextRef="c178" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DerivativeFixedInterestRate" scale="-2" unitRef="pure">2.50</ix:nonFraction>% per annum.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_11" id="_DebtDisclosureTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $<ix:nonFraction contextRef="c179" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">12,220</ix:nonFraction> and $<ix:nonFraction contextRef="c180" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">12,029</ix:nonFraction>
for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_12" id="_DebtDisclosureTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cathay Bank</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_13" id="_DebtDisclosureTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2019, the Company received
a loan in the amount of $<ix:nonFraction contextRef="c181" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd">500,000</ix:nonFraction> from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $<ix:nonFraction contextRef="c182" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">1,000,000</ix:nonFraction> with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (<ix:nonFraction contextRef="c183" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">1</ix:nonFraction>%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (<ix:nonFraction contextRef="c182" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">5</ix:nonFraction>%)
plus the Regular Interest Rate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_14" id="_DebtDisclosureTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $<ix:nonFraction contextRef="c184" decimals="0" format="ixt:num-dot-decimal" name="abvc:ExceedingAmount" scale="0" unitRef="usd">500,000</ix:nonFraction>
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_DebtDisclosureTextBlock-c0_cont_15" id="_DebtDisclosureTextBlock-c0_cont_14"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On March 31, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $<ix:nonFraction contextRef="c185" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd"><ix:nonFraction contextRef="c186" decimals="0" format="ixt:num-dot-decimal" name="abvc:ReceivedLoanAmount" scale="0" unitRef="usd">350,000</ix:nonFraction></ix:nonFraction>. On December 3, 2020, The Company renewed the Loan Agreement with the principal
amount of $<ix:nonFraction contextRef="c187" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for ten months, which is due on October 31, 2021. On September 24, 2021, the Cathay Bank has increased the line of
credit to $<ix:nonFraction contextRef="c188" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">1,000,000</ix:nonFraction> from $<ix:nonFraction contextRef="c189" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentFaceAmount" scale="0" unitRef="usd">650,000</ix:nonFraction>. The Loan Agreement was further extended and due on December 31, 2022. The outstanding loan balance
was $<ix:nonFraction contextRef="c190" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="0" unitRef="usd">1,000,000</ix:nonFraction> as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_DebtDisclosureTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $<ix:nonFraction contextRef="c191" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">46,957</ix:nonFraction> and $<ix:nonFraction contextRef="c192" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseDebt" scale="0" unitRef="usd">18,143</ix:nonFraction>
for the years ended December 31, 2022 and 2021, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 124 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->27<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_1" escape="true" name="abvc:PaycheckProtectionProgramLoanPayableTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9. PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</b>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_2" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 14, 2020, the Company received a
loan in the amount of $<ix:nonFraction contextRef="c197" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanFromPaycheckProtectionProgram" scale="0" unitRef="usd">124,400</ix:nonFraction> under the Paycheck Protection Program (&#8220;PPP&#8221;) administered by the United States Small Business
Administration (the &#8220;SBA&#8221;) from East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act (the
&#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued interest if the funds are
used for payroll costs, interest on mortgages, rent, and utilities. However, at least <ix:nonFraction contextRef="c197" decimals="2" format="ixt:num-dot-decimal" name="abvc:ForgivenAmountPercentageUsedForPayroll" scale="-2" unitRef="pure">60</ix:nonFraction>% of the forgiven amount must have been used
for payroll.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_3" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c198" name="us-gaap:DebtInstrumentPaymentTerms">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum.</ix:nonNumeric> The
Company will pay the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is two
years after the date of the promissory note. In addition, the Company will pay regular monthly payments in an amount equal to one month&#8217;s
accrued interest commencing on the date that is seven months after the date of the promissory note, with all subsequent interest payments
to be due on the same day of each month after that. No collateral or personal guarantees are required.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_4" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 29, 2021, BioKey received a loan
in the amount of $<ix:nonFraction contextRef="c199" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanFromPaycheckProtectionProgram" scale="0" unitRef="usd">132,331</ix:nonFraction> under the Paycheck Protection Program administered by the United States Small Business Administration from
East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full
principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at
least <ix:nonFraction contextRef="c199" decimals="2" format="ixt:num-dot-decimal" name="abvc:ForgivenAmountPercentageUsedForPayroll" scale="-2" unitRef="pure">60</ix:nonFraction>% of the forgiven amount must have been used for payroll. <ix:nonNumeric contextRef="c199" name="abvc:PromissoryNoteDescription">The loan was granted pursuant to a promissory note dated January 27,
2021 issued by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note.</ix:nonNumeric> No collateral or personal guarantees are required.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_5" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 7, 2021, the Company received
a loan in the amount of $<ix:nonFraction contextRef="c200" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanFromPaycheckProtectionPrograms" scale="0" unitRef="usd">104,167</ix:nonFraction> under the Paycheck Protection Program administered by the United States Small Business Administration
from Cathay Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the
full principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However,
at least <ix:nonFraction contextRef="c200" decimals="2" format="ixt:num-dot-decimal" name="abvc:ForgivenAmountPercentageUsedForPayroll" scale="-2" unitRef="pure">60</ix:nonFraction>% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated February
7, 2021 issued by the Company, which matures on February 6, 2026 and bears interest at a rate of <ix:nonFraction contextRef="c201" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateStatedPercentage" scale="-2" unitRef="pure">1.00</ix:nonFraction>% per annum. The Company will pay
the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the
date of the promissory note. No collateral or personal guarantees are required.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_6" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>PPP loan Forgiveness&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_7" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 27, 2021, the Company submitted
all required documents, such as application form and use of funds,&#160;to East West Bank for the application of forgiveness. The PPP
loan from East West Bank of $<ix:nonFraction contextRef="c202" decimals="0" format="ixt:num-dot-decimal" name="abvc:LoanAmout" scale="0" unitRef="usd">124,400</ix:nonFraction> and $<ix:nonFraction contextRef="c203" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentDecreaseForgiveness" scale="0" unitRef="usd">132,331</ix:nonFraction> was forgiven by the SBA as a gesture of supporting the operation of the Company on
March 15, 2021 and September 28, 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_8" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 23, 2021, the Company submitted
the required documents, such as application form and use of funds,&#160;to Cathay Bank for the application of forgiveness. The PPP loan
from Cathay Bank of $<ix:nonFraction contextRef="c204" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentDecreaseForgiveness" scale="0" unitRef="usd">104,167</ix:nonFraction> was forgiven by the SBA as a gesture of supporting the operation of the Company on November 15, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="abvc_PaycheckProtectionProgramLoanPayableTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, the Company recorded the forgiveness
of the PPP loans as government grant income in the aggregate amount of $<ix:nonFraction contextRef="c205" decimals="0" format="ixt:num-dot-decimal" name="abvc:GovernmentGrantIncome" scale="0" unitRef="usd">360,898</ix:nonFraction> during the year ended December 31, 2021. As of December
31, 2022, there was no outstanding balance payable to the bank.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_MortgageNotesPayableDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:MortgageNotesPayableDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10. NOTES PAYABLE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_MortgageNotesPayableDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January, 2019, BioLite Taiwan entered an
unsecured loan agreement with one individual bearing interest at fixed rates at <ix:nonFraction contextRef="c206" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" scale="-2" unitRef="pure">12</ix:nonFraction>% per annum of NT$<ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapital" scale="0" unitRef="twd">3,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c207" decimals="0" format="ixt:num-dot-decimal" name="abvc:WorkingCapital" scale="0" unitRef="usd">106,800</ix:nonFraction>,
for working capital purpose. On September 11, 2021 the outstanding balance has been repaid in full. As of December 31, 2022 and 2021,
the balance due to this individual amounted to both $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNotesPayable" scale="0" unitRef="usd"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherNotesPayable" scale="0" unitRef="usd">0</ix:nonFraction></ix:nonFraction>.&#160;Interest expense was $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseOther" scale="0" unitRef="usd">8,592</ix:nonFraction> for the years ended December 31, 2022
and 2021, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_ShortTermDebtTextBlock-c0_cont_1" escape="true" name="us-gaap:ShortTermDebtTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>11. SHORT-TERM LOAN</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_ShortTermDebtTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 18, 2020, the Company entered
an unsecured loan agreement with a third-party in the amount of $<ix:nonFraction contextRef="c208" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:UnsecuredDebt" scale="0" unitRef="usd">100,000</ix:nonFraction>. This loan bears the interest rate of <ix:nonFraction contextRef="c209" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:ShortTermDebtInterestRateIncrease" scale="-2" unitRef="pure">1.5</ix:nonFraction>% per annum and will
be matured on August 17, 2020. On August 18, 2020, the Company extended the contract for six months under the same term. On February
18, 2021, the Company extended the contract for six months under the same term. On August 26, 2021, the loan with interest totaling $<ix:nonFraction contextRef="c210" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestAndFeeIncomeOtherLoans" scale="0" unitRef="usd">102,272</ix:nonFraction>
has been repaid in full. Accrued interest expense were both $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentIncreaseAccruedInterest" scale="0" unitRef="usd">0</ix:nonFraction></ix:nonFraction> as of December 31, 2022 and 2021, respectively.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 125 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->28<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12. RELATED PARTIES TRANSACTIONS</b>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The related parties of the company with whom
transactions are reported in these financial statements are as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_3" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of entity or Individual</b></span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    Corporation (the &#8220;BioFirst&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c232" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c233" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
    Corporation (the &#8220;Rgene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c234" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene
    Corporation (the &#8220;YuanGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c235" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene
    Corporation (the &#8220;AsiaGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c236" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
    Jiang</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c237" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint
    Technology Ltd. (the &#8220;Keypoint&#8217;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c238" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion
    Arts Promotion Inc. (the &#8220;Lion Arts&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c239" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu
    Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c240" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm
    Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c241" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia
    Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c242" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG
    USA, Inc. (the &#8220;LBG USA&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c243" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene
    Corporation (the &#8220;LionGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c244" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho
    Consultants Co., Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c245" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The
                                            Jiangs</p></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"><ix:nonNumeric contextRef="c246" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</p></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey
    Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c247" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite
    Japan</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c248" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">BioHopeKing Corporation</td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c249" name="abvc:RelatedPartyTransactionDescriptionOfTransactions">Entity controlled by controlling beneficiary shareholder of ABVC</ix:nonNumeric></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    BioPharma (HK), Limited</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><ix:nonNumeric contextRef="c250" name="abvc:RelatedPartyTransactionDescriptionOfTransactions"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></ix:nonNumeric></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_4" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable - related parties</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_5" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable due from related parties
consisted of the following as of the periods indicated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_6" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c251" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">142,225</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c252" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">142,225</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Rgene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c119" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">615,118</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">2,374</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Amkey</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c254" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">800</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.125in">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">757,343</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableRelatedParties" scale="0" unitRef="usd">145,399</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>

</div><!-- Field: Page; Sequence: 126 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->29<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_7" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due from related parties</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_8" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due from related parties consisted
of the following as of the periods indicated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_9" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due from related party- Current</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_10" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_9"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c255" decimals="0" format="ixt:num-dot-decimal" name="abvc:Rgene" scale="0" unitRef="usd">513,819</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c255" decimals="0" format="ixt:num-dot-decimal" name="abvc:Revenuefromrelatedpartytotal" scale="0" unitRef="usd">513,819</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_11" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Due from related parties- Noncurrent</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_12" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_11"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Rgene</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">49,110</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">1,028,556</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">491,816</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c109" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">112,822</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c110" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">124,972</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">LBG USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c260" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">675</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioLite Japan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c225" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">150,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Keypoint</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c262" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">1,610</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">1,141,378</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueFromRelatedPartiesNoncurrents" scale="0" unitRef="usd">818,183</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_13" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_12"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, due from Rgene amounted to $<ix:nonFraction contextRef="c120" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueFromOtherRelatedPartiesCurrent" scale="0" unitRef="usd">49,110</ix:nonFraction>. Under the terms of the loan agreement, the loan bears interest at <ix:nonFraction contextRef="c120" decimals="2" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure">1</ix:nonFraction>% per month (or equivalent to <ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" scale="-2" unitRef="pure">12</ix:nonFraction>% per annum) and the maturity date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd">33,520</ix:nonFraction>; and accrued interest was $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd">13,701</ix:nonFraction>, respectively. On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from Rgene was $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueFromOtherRelatedPartiesCurrent" scale="0" unitRef="usd">1,889</ix:nonFraction> for the year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On June 16, 2022, <ix:nonNumeric contextRef="c211" name="abvc:RelatedPartiesTransactions">the Company entered into a one-year convertible
loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working
capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time
into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the
stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.
The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach
is provided.</ix:nonNumeric> As of December 31, 2022, the outstanding loan balance was $ <ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd">500,000</ix:nonFraction>; and accrued interest was $<ix:nonFraction contextRef="c121" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd">13,819</ix:nonFraction>.</p>
</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_14" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_13"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify">On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c212" decimals="0" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentAggregateAmount" scale="0" unitRef="usd">361,487</ix:nonFraction> to properly record R&amp;D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of <ix:nonFraction contextRef="c213" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives" scale="-2" unitRef="pure">6.5</ix:nonFraction>% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c214" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LoansPayable" scale="0" unitRef="usd">67,873</ix:nonFraction> to meet its new project needs. &#160;&#160;On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $<ix:nonFraction contextRef="c215" decimals="0" format="ixt:num-dot-decimal" name="abvc:DebtInstrumentAggregateAmount" scale="0" unitRef="usd">250,000</ix:nonFraction> to increase the cost for upcoming projects. The loan will be matured on <ix:nonNumeric contextRef="c216" format="ixt:date-monthname-day-year-en" name="us-gaap:DebtInstrumentMaturityDate">November 30, 2022</ix:nonNumeric> with an interest rate of <ix:nonFraction contextRef="c217" decimals="3" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">6.5</ix:nonFraction>% per annum.&#160;In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of <ix:nonFraction contextRef="c218" decimals="3" format="ixt:num-dot-decimal" name="us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives" scale="-2" unitRef="pure">6.5</ix:nonFraction>% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan and accrued interest was $<ix:nonFraction contextRef="c216" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd">1,028,556</ix:nonFraction> and $<ix:nonFraction contextRef="c219" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd">491,816</ix:nonFraction>, respectively.</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 127 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->30<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_15" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_14"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(3)</p></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 3). <ix:nonNumeric contextRef="c220" name="us-gaap:DebtInstrumentInterestRateTerms">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</ix:nonNumeric> As of December 31, 2022 and 2021, due from BHK was $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueFromEmployeesNoncurrent" scale="0" unitRef="usd">112,822</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DueFromEmployeesNoncurrent" scale="0" unitRef="usd">124,972</ix:nonFraction>, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_16" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_15"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent (LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $<ix:nonFraction contextRef="c221" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregatedAmount" scale="0" unitRef="usd">150,000</ix:nonFraction> to meet BioLite Japan&#8217;s working capital needs, which the Company advanced an amount of $<ix:nonFraction contextRef="c222" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:PrepaidInterest" scale="0" unitRef="usd">150,000</ix:nonFraction> and the advance bear <ix:nonFraction contextRef="c223" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:LongTermDebtPercentageBearingVariableInterestRate" scale="-2" unitRef="pure">0</ix:nonFraction>% interest rate. As of December 31, 2022 and 2021, the outstanding advance balances was $<ix:nonFraction contextRef="c224" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd">0</ix:nonFraction> and $<ix:nonFraction contextRef="c225" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd">150,000</ix:nonFraction>, respectively. The outstanding balance was reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is pending to be executed.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_17" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_16"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due to related parties</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_18" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_17"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due to related parties consisted of
the following as of the periods indicated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_19" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_18"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c111" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">188,753</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c112" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">40,878</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c217" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">275,901</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c258" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">132,443</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>AsiaGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c264" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">24,017</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>YuanGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c266" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">9,205</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c267" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">19,789</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c268" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">18,750</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c269" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">151,450</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c270" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">168,131</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">635,893</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" scale="0" unitRef="usd">393,424</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_20" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_19"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest <ix:nonFraction contextRef="c115" decimals="2" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure">1</ix:nonFraction>% per month (or equivalent to <ix:nonFraction contextRef="c117" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" scale="-2" unitRef="pure">12</ix:nonFraction>% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $<ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd">188,753</ix:nonFraction>, a combination of $<ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShorttermDebtAverageOutstandingAmount" scale="0" unitRef="usd">147,875</ix:nonFraction> from loan, and $<ix:nonFraction contextRef="c117" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd">40,878</ix:nonFraction> from expense-sharing, and $<ix:nonFraction contextRef="c118" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff" scale="0" unitRef="usd">40,878</ix:nonFraction>, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_21" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_20"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $<ix:nonFraction contextRef="c226" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateWorkingcapital" scale="0" unitRef="usd">275,901</ix:nonFraction> and $<ix:nonFraction contextRef="c227" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateWorkingcapital" scale="0" unitRef="usd">132,443</ix:nonFraction>, respectively for new project purpose.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_22" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_21"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $<ix:nonFraction contextRef="c228" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd">19,789</ix:nonFraction> and $<ix:nonFraction contextRef="c229" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingAdvanceFromRelatedParty" scale="0" unitRef="usd">18,750</ix:nonFraction>, respectively. These loans bear interest rate of <ix:nonFraction contextRef="c230" decimals="2" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">0</ix:nonFraction>% to <ix:nonFraction contextRef="c231" decimals="2" format="ixt:num-dot-decimal" name="abvc:OwnershipPercentage" scale="-2" unitRef="pure">1</ix:nonFraction>% per month, and are due on demand.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_23" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_22"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from <ix:nonFraction contextRef="c230" decimals="2" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure">12</ix:nonFraction>% to <ix:nonFraction contextRef="c231" decimals="6" format="ixt:num-dot-decimal" name="abvc:InterestRate" scale="-2" unitRef="pure">13.6224</ix:nonFraction>% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAndAccruedInterest" scale="0" unitRef="usd">151,450</ix:nonFraction> and $<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OutstandingPrincipalAndAccruedInterest" scale="0" unitRef="usd">168,131</ix:nonFraction>, respectively. Interest expenses in connection with these loans were $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseRelatedParty" scale="0" unitRef="usd">21,378</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InterestExpenseRelatedParty" scale="0" unitRef="usd">22,779</ix:nonFraction> for the years ended December 31, 2022 and 2021, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><b>&#160;</b></p></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -24.1pt"></p><div>

</div><!-- Field: Page; Sequence: 128 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->31<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -24.1pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:continuation continuedAt="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_24" id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_23"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue from related party</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_RelatedPartyTransactionsDisclosureTextBlock-c0_cont_24"><ix:continuation id="_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Year
                                            Ended<br/> December 31,</b></p>

</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><ix:nonFraction contextRef="c256" decimals="0" format="ixt:num-dot-decimal" name="abvc:Rgene" scale="0" unitRef="usd">904,043</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction contextRef="c257" decimals="0" format="ixt:num-dot-decimal" name="abvc:Rgene" scale="0" unitRef="usd">2,373</ix:nonFraction></span><span style="font-size: 10pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c256" decimals="0" format="ixt:num-dot-decimal" name="abvc:Revenuefromrelatedpartytotal" scale="0" unitRef="usd">904,043</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c257" decimals="0" format="ixt:num-dot-decimal" name="abvc:Revenuefromrelatedpartytotal" scale="0" unitRef="usd">2,373</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:continuation></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:IncomeTaxDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>13. INCOME TAXES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_2" id="_IncomeTaxDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Income tax expense for the years
ended December 31, 2022 and 2021 consisted of the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_3" id="_IncomeTaxDisclosureTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">2,400</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentStateAndLocalTaxExpenseBenefit" scale="0" unitRef="usd">800</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" unitRef="usd">2,400</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CurrentIncomeTaxExpenseBenefit" scale="0" unitRef="usd">800</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredForeignIncomeTaxExpenseBenefit" scale="0" unitRef="usd">795,378</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredForeignIncomeTaxExpenseBenefit" scale="0" sign="-" unitRef="usd">187,055</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxesAndTaxCredits" scale="0" unitRef="usd">795,378</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredIncomeTaxesAndTaxCredits" scale="0" sign="-" unitRef="usd">187,055</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:TotalProvisionForIncomeTaxe" scale="0" sign="-" unitRef="usd">797,778</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:TotalProvisionForIncomeTaxe" scale="0" unitRef="usd">186,255</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="_IncomeTaxDisclosureTextBlock-c0_cont_4" id="_IncomeTaxDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_IncomeTaxDisclosureTextBlock-c0_cont_4"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd">709,961</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:AssetImpairmentCharges" scale="0" unitRef="usd">741,390</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd">5,866,623</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign" scale="0" unitRef="usd">2,801,363</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax credit of investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentTaxCredit" scale="0" unitRef="usd">698,187</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLiability" scale="0" unitRef="usd">213,482</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherAssetsMiscellaneousNoncurrent" scale="0" unitRef="usd">213,482</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsGross" scale="0" unitRef="usd">6,576,584</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OtherDeferredCostsGross" scale="0" unitRef="usd">4,240,940</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">6,459,474</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsValuationAllowance" scale="0" unitRef="usd">3,259,028</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd">117,110</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:DeferredTaxAssetsLiabilitiesNet" scale="0" unitRef="usd">981,912</ix:nonFraction></td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>14. EQUITY</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_2" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#8220;ViewTrade&#8221;) to engage ViewTrade as the placement agent&#160;and the Company&#8217;s advisor/consultant
with respect to its ongoing capital events. <ix:nonNumeric contextRef="c271" name="abvc:PlacementAgentAgreementDescription">Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision.</ix:nonNumeric> As of December 31, 2020, the Company has issued <ix:nonFraction contextRef="c272" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares">60,000</ix:nonFraction> shares of common stock to ViewTrade
for the consulting fee with an estimated value of $<ix:nonFraction contextRef="c273" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalFees" scale="0" unitRef="usd">135,000</ix:nonFraction>. The warrants were never issued and the parties mutually agreed to terminate
the agreement on November 19, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_3" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the termination agreement, the
Company issued <ix:nonFraction contextRef="c274" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares">50,000</ix:nonFraction> shares of the Company&#8217;s common stock at a price of $<ix:nonFraction contextRef="c274" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares">5</ix:nonFraction> per share as a termination fee on June 29, 2021, of
which <ix:nonFraction contextRef="c275" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:SharesIssued" scale="0" unitRef="shares">6,000</ix:nonFraction> shares were issued to WallachBeth Capital LLC (&#8220;WallachBeth&#8221;). <ix:nonNumeric contextRef="c276" name="abvc:AgreementDescription">In January 2021, WallachBeth entered into a consulting
agreement with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect
to the Company.</ix:nonNumeric> On June 29, 2021, WallachBeth was issued <ix:nonFraction contextRef="c277" decimals="0" format="ixt:num-dot-decimal" name="abvc:RestrictedCommonShares" scale="0" unitRef="shares">6,000</ix:nonFraction> shares of common stock as compensation for those services.&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p></ix:continuation><div>

</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 129 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->32<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_4" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2021, <ix:nonFraction contextRef="c278" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" scale="0" unitRef="shares">1,111,112</ix:nonFraction> shares of the Company&#8217;s
common stock and warrants were issued pursuant to the conversion of convertible promissory note of $<ix:nonFraction contextRef="c279" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConvertiblePromissoryNoteValue" scale="0" unitRef="usd">2,500,000</ix:nonFraction> entered in October 2020
(see Note 7).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_5" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><ix:nonNumeric contextRef="c280" name="abvc:DescriptionOfPublicOffering">On August 5, 2021, the Company closed its
public offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share
of the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.</ix:nonNumeric>
In August 2021, <ix:nonFraction contextRef="c281" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" scale="0" unitRef="shares">2,354,145</ix:nonFraction> shares of the Company&#8217;s common stock were issued for gross proceeds of $<ix:nonFraction contextRef="c281" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromIssuanceOfCommonStock" scale="0" unitRef="usd">6,875,000</ix:nonFraction>, before placement agent
fees and legal fees of $<ix:nonFraction contextRef="c281" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:LegalFees" scale="0" unitRef="usd">850,429</ix:nonFraction>.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_6" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_5"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $<ix:nonFraction contextRef="c282" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProceedsFromWarrantExercises" scale="0" unitRef="usd">4,244,452</ix:nonFraction>&#160;in
gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors exercised
a total of&#160;<ix:nonFraction contextRef="c283" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" scale="0" unitRef="shares">673,405</ix:nonFraction>&#160;Series A warrants at a price of $<ix:nonFraction contextRef="c283" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">6.30</ix:nonFraction>&#160;per share and&#160;<ix:nonFraction contextRef="c284" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" scale="0" unitRef="shares">200</ix:nonFraction>&#160;Series B warrants at a price of $<ix:nonFraction contextRef="c284" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" scale="0" unitRef="usdPershares">10</ix:nonFraction>&#160;per
share. Pursuant to these exercises, the Company issued an aggregate of <ix:nonFraction contextRef="c282" decimals="0" format="ixt:num-dot-decimal" name="abvc:AggregateCommonStockShares" scale="0" unitRef="shares">673,605</ix:nonFraction> shares of Common Stock.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_7" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company entered into
consulting agreements with service providers for consulting and advisory services, pursuant to which the Company agreed to pay the service
fee amounted $<ix:nonFraction contextRef="c285" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd">1,478,590</ix:nonFraction> by issuing <ix:nonFraction contextRef="c286" decimals="0" format="ixt:num-dot-decimal" name="abvc:UnrestrictedCommonShares" scale="0" unitRef="shares">316,934</ix:nonFraction> shares of unrestricted common shares, valued at the closing price from $<ix:nonFraction contextRef="c287" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares">2.31</ix:nonFraction> to $<ix:nonFraction contextRef="c288" decimals="1" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares">6.3</ix:nonFraction> per share
on &#160;&#160;the grant date. These shares have been issued during the year ended December 31, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_8" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_7"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, the Company agreed to pay
the deferred service fees related to Public Offering amounted $<ix:nonFraction contextRef="c289" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd">4,296,763</ix:nonFraction> by issuing <ix:nonFraction contextRef="c290" decimals="0" format="ixt:num-dot-decimal" name="abvc:UnrestrictedCommonShares" scale="0" unitRef="shares">1,306,007</ix:nonFraction> shares of unrestricted common shares, valued
at $<ix:nonFraction contextRef="c291" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares">3.29</ix:nonFraction> per share on the grant date. These shares have been issued in January 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_9" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued <ix:nonFraction contextRef="c292" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ExcessStockSharesIssued" scale="0" unitRef="shares">75,000</ix:nonFraction> common
shares to BarLew Holdings, LLC for consulting and advisory services amounted to $<ix:nonFraction contextRef="c293" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalAndContractServicesExpense" scale="0" unitRef="usd">169,500</ix:nonFraction>, valued at $<ix:nonFraction contextRef="c292" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:SharePrice" scale="0" unitRef="usdPershares">2.26</ix:nonFraction> per share.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_10" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of <ix:nonFraction contextRef="c294" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ConversionOfStockSharesIssued1" scale="0" unitRef="shares">2,000,000</ix:nonFraction> shares of common stock at an
offering price of $<ix:nonFraction contextRef="c295" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:TemporaryEquityRedemptionPricePerShare" scale="0" unitRef="usdPershares">2.11</ix:nonFraction> per share in a registered direct offering. The shares of the Company&#8217;s common stock were issued for gross
proceeds of $<ix:nonFraction contextRef="c296" decimals="0" format="ixt:num-dot-decimal" name="abvc:GrossProceeds" scale="0" unitRef="usd">4,220,000</ix:nonFraction>, before placement agent fees and legal fees of $<ix:nonFraction contextRef="c294" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ProfessionalAndContractServicesExpense" scale="0" unitRef="usd">556,075</ix:nonFraction>. Pursuant to the offering, the Company will also issue
<ix:nonNumeric contextRef="c294" format="ixt-sec:duryear" name="abvc:WarrantsTerm">5</ix:nonNumeric>-year warrants to purchase <ix:nonFraction contextRef="c294" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares">2,000,000</ix:nonFraction> shares of common stock, exercisable at a price of $<ix:nonFraction contextRef="c296" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.45</ix:nonFraction> per share. As of December 31, 2022, these
warrants have been issued but not exercised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_11" id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 10, 2022, the Board approved the issuance
of <ix:nonFraction contextRef="c297" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares">75,000</ix:nonFraction> shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and <ix:nonFraction contextRef="c298" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockIssuedDuringPeriodSharesOther" scale="0" unitRef="shares">250,000</ix:nonFraction> shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_StockholdersEquityNoteDisclosureTextBlock-c0_cont_11"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2022, the Company issued <ix:nonFraction contextRef="c299" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedAfterStockSplit" scale="0" unitRef="shares">125,000</ix:nonFraction>
and <ix:nonFraction contextRef="c299" decimals="0" format="ixt:num-dot-decimal" name="abvc:CommonStockIssuedBeforeStockSplit" scale="0" unitRef="shares">100,000</ix:nonFraction> common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="abvc_StockOptionsTextBlock-c0_cont_1" escape="true" name="abvc:StockOptionsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>15. STOCK OPTIONS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_2" id="abvc_StockOptionsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 30, 2020, the Company issued an
aggregate of <ix:nonFraction contextRef="c300" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" scale="0" unitRef="shares">545,182</ix:nonFraction> shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $<ix:nonFraction contextRef="c300" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConversionPrice" scale="0" unitRef="usdPershares">2</ix:nonFraction> per share; the total amount of converted salaries and consulting fees
was $<ix:nonFraction contextRef="c301" decimals="0" format="ixt:num-dot-decimal" name="abvc:ConsultingFees" scale="0" unitRef="usd">1,090,361</ix:nonFraction>. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase <ix:nonFraction contextRef="c302" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">545,182</ix:nonFraction> shares of the Company&#8217;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c303" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">10</ix:nonNumeric> years from the grant date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_3" id="abvc_StockOptionsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
<ix:nonFraction contextRef="c304" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">1,280,002</ix:nonFraction> shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $<ix:nonFraction contextRef="c305" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares">3</ix:nonFraction> per share. The options
were vested at the grant date and become exercisable for <ix:nonNumeric contextRef="c305" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">10</ix:nonNumeric> years from the grant date.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_4" id="abvc_StockOptionsTextBlock-c0_cont_3"><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On April 16, 2022, the Company entered into stock option agreements
with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of <ix:nonFraction contextRef="c306" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">761,920</ix:nonFraction> shares of common stock under
the 2016 Equity Incentive Plan, at an exercise price of $<ix:nonFraction contextRef="c307" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares">3</ix:nonFraction> per share, exercisable for <ix:nonNumeric contextRef="c307" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">10</ix:nonNumeric> years from the grant date. As of December 31,
2022, these stock options have not been granted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 130 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->33<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_5" id="abvc_StockOptionsTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options issued and outstanding as of December
31, 2022, and their activities during the year then ended are as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_6" id="abvc_StockOptionsTextBlock-c0_cont_5"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number&#160;of</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Life</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price<br/> Per&#160;Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c309" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">1,825,184</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c309" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.70</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c310" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" scale="0" unitRef="shares">761,920</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c310" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">3.00</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c311" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c310" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" scale="0" unitRef="shares">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c311" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c310" format="ixt-sec:duryear" name="abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c311" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" scale="0" unitRef="shares">2,587,104</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonFraction contextRef="c311" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" scale="0" unitRef="usdPershares">2.79</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right"><ix:nonNumeric contextRef="c310" format="ixt-sec:duryear" name="abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1">8.74</ix:nonNumeric></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_7" id="abvc_StockOptionsTextBlock-c0_cont_6"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of stock options granted for
the years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="abvc_StockOptionsTextBlock-c0_cont_8" id="abvc_StockOptionsTextBlock-c0_cont_7"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure">2.79</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" scale="-2" unitRef="pure">1.13</ix:nonFraction></td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c0" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonNumeric contextRef="c3" format="ixt-sec:duryear" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">5.00</ix:nonNumeric></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure">0</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" scale="-2" unitRef="pure">0</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c0" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure">83.86</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c3" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" scale="-2" unitRef="pure">108.51</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation id="abvc_StockOptionsTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company granted options to purchase&#160;<ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">761,920</ix:nonFraction>&#160;and&#160;<ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" scale="0" unitRef="shares">1,280,002</ix:nonFraction>&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2022&#160;and&#160;2021,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2022&#160;and&#160;2021 was $<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:FairValueOfOptionsGranted" scale="0" unitRef="usd">1.63</ix:nonFraction>&#160;and
$<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="abvc:FairValueOfOptionsGranted" scale="0" unitRef="usd">2.09</ix:nonFraction>, respectively. There are <ix:nonFraction contextRef="c308" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" scale="0" unitRef="shares">3,860,211</ix:nonFraction>&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2022.
Compensation costs associated with the Company&#8217;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" scale="0" unitRef="usd">1,241,930</ix:nonFraction> and $<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" scale="0" unitRef="usd">2,675,205</ix:nonFraction> for the years
ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, there were no unvested options. There were no options
exercised during the years ended December 31, 2022 and 2021.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_EarningsPerShareTextBlock-c0_cont_1" escape="true" name="us-gaap:EarningsPerShareTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>16. LOSS PER SHARE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_EarningsPerShareTextBlock-c0_cont_2" id="_EarningsPerShareTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic loss per share is computed by dividing
net loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing
net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December
31, 2022 and 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_EarningsPerShareTextBlock-c0_cont_3" id="_EarningsPerShareTextBlock-c0_cont_2"><ix:nonNumeric contextRef="c0" escape="true" name="us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">16,423,239</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" scale="0" sign="-" unitRef="usd">12,838,813</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedaverageSharesOutstandingBasic" scale="0" unitRef="usdPershares">31,664,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedaverageSharesOutstandingBasic" scale="0" unitRef="usdPershares">25,053,522</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedAverageNumberOfSharesDiluted" scale="0" unitRef="usdPershares">31,664,600</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="abvc:WeightedAverageNumberOfSharesDiluted" scale="0" unitRef="usdPershares">25,053,522</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.52</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareBasic" scale="0" sign="-" unitRef="usdPershares">0.51</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c0" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.52</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(<ix:nonFraction contextRef="c3" decimals="2" format="ixt:num-dot-decimal" name="abvc:LossPerShareDiluted" scale="0" sign="-" unitRef="usdPershares">0.51</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>


</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 131 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->34<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:continuation id="_EarningsPerShareTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted loss per share takes into account
the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common
Stock.</p></ix:continuation><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_1" escape="true" name="us-gaap:LesseeOperatingLeasesTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>17. LEASE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_2" id="_LesseeOperatingLeasesTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_3" id="_LesseeOperatingLeasesTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company applied the following practical expedients in the transition
to the new standard and allowed under ASC 842:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_4" id="_LesseeOperatingLeasesTextBlock-c0_cont_3"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_5" id="_LesseeOperatingLeasesTextBlock-c0_cont_4"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_6" id="_LesseeOperatingLeasesTextBlock-c0_cont_5"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_7" id="_LesseeOperatingLeasesTextBlock-c0_cont_6"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_8" id="_LesseeOperatingLeasesTextBlock-c0_cont_7"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>
</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_9" id="_LesseeOperatingLeasesTextBlock-c0_cont_8"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_10" id="_LesseeOperatingLeasesTextBlock-c0_cont_9"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_11" id="_LesseeOperatingLeasesTextBlock-c0_cont_10"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_12" id="_LesseeOperatingLeasesTextBlock-c0_cont_11"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#8239;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense" scale="0" unitRef="usd">1,161,141</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense" scale="0" unitRef="usd">1,471,899</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitiescurrents" scale="0" unitRef="usd">369,314</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitiescurrents" scale="0" unitRef="usd">347,100</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (noncurrent)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitienoncurrent" scale="0" unitRef="usd">791,827</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeaseLiabilitienoncurrent" scale="0" unitRef="usd">1,124,799</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>
</div><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><!-- Field: Page; Sequence: 132 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->35<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_13" id="_LesseeOperatingLeasesTextBlock-c0_cont_12"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Supplemental Information</i></b></p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_14" id="_LesseeOperatingLeasesTextBlock-c0_cont_13"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following provides details of the Company&#8217;s
lease expenses:</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_15" id="_LesseeOperatingLeasesTextBlock-c0_cont_14"><ix:nonNumeric contextRef="c0" continuedAt="_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock-c0_cont_1" escape="true" name="us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd">358,576</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseExpense" scale="0" unitRef="usd">335,208</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_16" id="_LesseeOperatingLeasesTextBlock-c0_cont_15"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other information related to leases is presented
below:</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_17" id="_LesseeOperatingLeasesTextBlock-c0_cont_16"><ix:continuation continuedAt="_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock-c0_cont_2" id="_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock-c0_cont_1"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c0" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLeaseIncomeLeasePayments" scale="0" unitRef="usd">358,576</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c3" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseLeaseIncomeLeasePayments" scale="0" unitRef="usd">335,208</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_18" id="_LesseeOperatingLeasesTextBlock-c0_cont_17"><ix:continuation id="_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock-c0_cont_2"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c1" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">2.48</ix:nonNumeric> years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonNumeric contextRef="c2" format="ixt-sec:duryear" name="us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1">2.90</ix:nonNumeric> years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">1.49</ix:nonFraction></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c2" decimals="4" format="ixt:num-dot-decimal" name="us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent" scale="-2" unitRef="pure">1.39</ix:nonFraction></td><td style="text-align: left">%</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_LesseeOperatingLeasesTextBlock-c0_cont_19" id="_LesseeOperatingLeasesTextBlock-c0_cont_18"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_LesseeOperatingLeasesTextBlock-c0_cont_19"><ix:nonNumeric contextRef="c0" escape="true" name="abvc:ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears" scale="0" unitRef="usd">374,478</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInThreeYears" scale="0" unitRef="usd">389,613</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInFourYears" scale="0" unitRef="usd">348,837</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDueInFiveYears" scale="0" unitRef="usd">56,916</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:OperatingLeasesFutureMinimumPaymentDue" scale="0" unitRef="usd">1,169,844</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" scale="0" unitRef="usd">8,703</ix:nonFraction></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><ix:nonFraction contextRef="c1" decimals="0" format="ixt:num-dot-decimal" name="abvc:PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" scale="0" unitRef="usd">1,161,141</ix:nonFraction></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric></ix:continuation><div>


</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_1" escape="true" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18. COMMITMENTS AND CONTINGENCIES&#160;</b><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation id="_CommitmentsAndContingenciesDisclosureTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is party to a lawsuit filed on
October 12, 2022, by its former Chief Financial Officer, Chihliang An (&#8220;Plaintiff&#8221;), in the Superior Court of California
In and For the County of Alameda (Case No. 22cv019544) (the &#8220;Employment Action&#8221;), which seeks an award of monetary damages,
including, (1) unpaid wages; (2) Company common stock; (3) stock options; (4) penalties pursuant to Labor Code &#167; 203; and any other
and further relief the Court deems necessary. Plaintiff&#8217;s Complaint alleges four (4) causes of action against the Company. The
Complaint alleges claims for (1) breach of written contract; (2) breach of oral contract; (3) failure to pay wages; and (4) failure to
pay wages upon termination. The Company filed its Answer to Plaintiff&#8217;s Complaint on December 5, 2022. The Company is currently
participating in discovery. However, the Company continues to believe that Plaintiff&#8217;s claims have no merit. As such, the Company
will continue to vigorously defend against Plaintiff&#8217;s claims in the Employment Action.</p></ix:continuation><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><ix:nonNumeric contextRef="c0" continuedAt="_SubsequentEventsTextBlock-c0_cont_1" escape="true" name="us-gaap:SubsequentEventsTextBlock"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>19. SUBSEQUENT EVENTS</b>&#160;</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:nonNumeric><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_2" id="_SubsequentEventsTextBlock-c0_cont_1"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2023, the Company issued <ix:nonFraction contextRef="c312" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:CommonStockSharesIssued" scale="0" unitRef="shares">223,411</ix:nonFraction>
common shares to a consultant for providing consulting services on listing to NASDAQ in 2021.</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_3" id="_SubsequentEventsTextBlock-c0_cont_2"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$<ix:nonFraction contextRef="c313" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="twd">20,000,000</ix:nonFraction>, equivalent to $<ix:nonFraction contextRef="c314" decimals="0" format="ixt:num-dot-decimal" name="us-gaap:InvestmentOwnedBalancePrincipalAmount" scale="0" unitRef="usd">650,000</ix:nonFraction> for six months, which is due on July
14, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation continuedAt="_SubsequentEventsTextBlock-c0_cont_4" id="_SubsequentEventsTextBlock-c0_cont_3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $<ix:nonFraction contextRef="c315" decimals="0" format="ixt:num-dot-decimal" name="abvc:principalAmount" scale="0" unitRef="usd">3,704,167</ix:nonFraction>, for a purchase price of $<ix:nonFraction contextRef="c315" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchasePrice" scale="0" unitRef="usd">3,175,000</ix:nonFraction>, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $<ix:nonFraction contextRef="c316" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:DebtInstrumentConvertibleConversionPrice1" scale="0" unitRef="usdPershares">1.05</ix:nonFraction> per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to <ix:nonFraction contextRef="c317" decimals="0" format="ixt:num-dot-decimal" name="abvc:PurchaseWarrant" scale="0" unitRef="shares">5,291,667</ix:nonFraction> shares of the Company&#8217;s common stock at an initial exercise price of $<ix:nonFraction contextRef="c315" decimals="2" format="ixt:num-dot-decimal" name="us-gaap:StockOptionExercisePriceIncrease" scale="0" unitRef="usdPershares">1.05</ix:nonFraction> per share, subject
to adjustment. Subsequently on February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p></ix:continuation><div>

</div><div>

</div><ix:continuation id="_SubsequentEventsTextBlock-c0_cont_4"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has assessed all events from December
31, 2022, up through March 31, 2023, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company's
consolidated financial statements.</p></ix:continuation><div>
</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 133 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->36<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>PART II &#8212; INFORMATION NOT REQUIRED
IN PROSPECTUS</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 13. <i>Other Expenses of Issuance
and Distribution</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following table sets forth all expenses
to be paid by the Registrant, other than estimated placement agents&#8217; fees, in connection with our public offering. All amounts
shown are estimates except for the SEC registration fee and the FINRA filing fee:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">SEC registration fee</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">3,019.01</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">FINRA filing fee</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">5,985.47</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Legal fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">95,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Accounting fees and expenses</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">19,250</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Transfer agent and registrar fees</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">10,238</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Miscellaneous fees and expenses</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; text-align: right">-</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">133,492.48</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 14. <i>Indemnification of Directors
and Officers</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Neither our Articles of Incorporation nor
Bylaws prevent us from indemnifying our officers, directors and agents to the extent permitted under the Nevada Revised Statute (&#8220;NRS&#8221;).
NRS Section 78.7502 provides that a corporation shall indemnify any director, officer, employee or agent of a corporation against expenses,
including attorneys&#8217; fees, actually and reasonably incurred by him in connection with any the defense to the extent that a director,
officer, employee or agent of a corporation has been successful on the merits or otherwise in defense of any action, suit or proceeding
referred to Section 78.7502(1) or 78.7502(2), or in defense of any claim, issue or matter therein.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS 78.7502(1) provides that a corporation
may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit
or proceeding, whether civil, criminal, administrative or investigative, except an action by or in the right of the corporation, by reason
of the fact that he is or was a director, officer, employee or agent of the corporation, or is or was serving at the request of the corporation
as a director, officer, employee or agent of another corporation, partnership, joint venture, trust or other enterprise, against expenses,
including attorneys&#8217; fees, judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection
with the action, suit or proceeding if he: (a) is not liable pursuant to NRS 78.138; or (b) acted in good faith and in a manner which
he reasonably believed to be in or not opposed to the best interests of the corporation, and, with respect to any criminal action or
proceeding, had no reasonable cause to believe his conduct was unlawful.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS Section 78.7502(2) provides that a corporation
may indemnify any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action or
suit by or in the right of the corporation to procure a judgment in its favor by reason of the fact that he is or was a director, officer,
employee or agent of the corporation, or is or was serving at the request of the corporation as a director, officer, employee or agent
of another corporation, partnership, joint venture, trust or other enterprise against expenses, including amounts paid in settlement
and attorneys&#8217; fees actually and reasonably incurred by him in connection with the defense or settlement of the action or suit
if he: (a) is not liable pursuant to NRS 78.138; or (b) acted in good faith and in a manner which he reasonably believed to be in or
not opposed to the best interests of the corporation. Indemnification may not be made for any claim, issue or matter as to which such
a person has been adjudged by a court of competent jurisdiction, after exhaustion of all appeals there from, to be liable to the corporation
or for amounts paid in settlement to the corporation, unless and only to the extent that the court in which the action or suit was brought
or other court of competent jurisdiction determines upon application that in view of all the circumstances of the case, the person is
fairly and reasonably entitled to indemnity for such expenses as the court deems proper.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">NRS Section 78.747 provides that except as
otherwise provided by specific statute, no director or officer of a corporation is individually liable for a debt or liability of the
corporation, unless the director or officer acts as the alter ego of the corporation. The court as a matter of law must determine the
question of whether a director or officer acts as the alter ego of a corporation.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Insofar as indemnification for liabilities
arising under the Securities Act may be permitted to directors, officers or persons controlling us pursuant to the foregoing provisions,
we have been informed that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act
and is therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the
registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any
action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered,
we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate
jurisdiction the question whether such indemnification by us is against public policy as expressed hereby in the Securities Act and we
will be governed by the final adjudication of such issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 134; Options: NewSection --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Articles of Incorporation and Bylaws</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our articles of incorporation, as amended,
do not include specific provisions relating to the indemnification of our directors or officers.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our bylaws provide that the Company may indemnify
and advance litigation expenses to its directors, officers, employees and agents to the extent permitted by law, the Company&#8217;s
Articles or Bylaws, and shall indemnify and advance litigation expenses to its directors, officers, employees and agents to the extent
required by law, the Company&#8217;s Articles of Incorporation or Bylaws. The Company&#8217;s obligations of indemnification, if any,
shall be conditioned on the Company receiving prompt notice of the claim and the opportunity to settle and defend the claim. The Company
may, to the extent permitted by law, purchase and maintain insurance on behalf of an individual who is or was a director, officer, employee
or agent of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 15. <i>Recent Sales of Unregistered
Securities</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the last three years, the Company has
not issued unregistered securities to any person, except as described below. None of these transactions involved any underwriters, underwriting
discounts or commissions, except as specified below, or any public offering, and, unless otherwise indicated below, the Registrant believes
that each transaction was exempt from the registration requirements of the Securities Act by virtue of Section 4(a)(2) thereof and/or
Rule 506 of Regulation D promulgated thereunder, and/or Regulation S promulgated thereunder regarding offshore offers and sales. All
recipients had adequate access, though their relationships with the Registrant, to information about the Registrant.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2019, the
Company entered into service agreements with Euro-Asia Investment &amp; Finance Corp Ltd. (a related party), Ever Adventure inv. (Formosa)
Consultant Co., Ltd., New Eastern Asia (a related party), and Kimho Consultants Co., Ltd. (a related party) for the maintenance of the
listing in the U.S. stock exchange market, investor relations, and business development. Pursuant to the agreements, the Company issued
644,972 shares of the Company&#8217;s common stock for the consulting service from July 2019 to July 2024 for the service fee of $4,514,800
in aggregate, and recorded as stock subscription receivable. As of December 31, 2022 and 2021, stock subscription receivable was $1,354,440
and $2,257,400, respectively.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2020, the Company entered into
three note agreements with existing note investors who executed the agreements in 2018. These three investors are Guoliang Yu and Yingfei
Wei Family Trust, Keypoint Technology Ltd., and Yoshinobu Odaira. The new agreements bear the same term as other notes investors who
executed the contract in 2019. On April 5, 2020, the Company entered into exchange agreements with such note holders. Pursuant to the
exchange agreements, the Holders agreed to deliver the Notes to the Company for cancellation, of which the aggregate principal amount
plus accrued interest expenses are $931,584, and the Company issued to the Holders an aggregate of 506,297 shares of the Company&#8217;s
common stock, and warrants to purchase 506,297 shares of the Company&#8217;s common stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 5, 2020 and April 20, 2020, the Company
entered into certain exchange agreements separately with certain U.S. and non-U.S. holders who are holders of certain convertible promissory
notes issued by the Company in the aggregate amount of $1,446,780. Pursuant to the exchange agreements, the Company agreed to issue to
the Holders an aggregate of 795,735 shares of the Company&#8217;s common stock, and warrants to purchase 795,735 shares of common stock.
Each warrant is exercisable upon issuance and expires three years from the date of issuance. The initial exercise price of the warrant
is $5.00, subject to stock, splits, stock dividend and other similar events. In addition, when the closing price of the common stock
equals or exceeds $9.00 per share for twenty Trading Days (as defined in the exchange agreements) during any thirty-day period, the Company
shall have the right to require the holders to exercise all or any portion of the note holders&#8217; warrants for a cash exercise. On
September 30, 2020, the Company has issued such note holders&#8217; shares warrants to the holders and closed the transactions contemplated
by the Exchange Agreements.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2020, the Company received capital
contributions of approximately $1,602,040 in cash from 40 investors through private placements of the sale of certain number of Common
Stocks for the purchase price of $2.25 per share of Common Stock and a free warrant attaches with each Common stock that was purchased.
The exercise price of the warrant is at $6.00 per common stock with a mandatory redemption at $9.00 per common stock pursuant to the
terms and conditions of the warrants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#8220;<b>ViewTrade</b>&#8221;) to engage ViewTrade as the placement agent and the Company&#8217;s advisor
with respect to its ongoing capital events. Pursuant to the agreement, the Company agreed to pay View Trade (&#8220;<b>ViewTrade Securities</b>&#8221;)
60,000 restricted common shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6
per share for a period of 5 years with cashless exercise provision. As of December 31, 2021, the Company has issued 60,000 shares of
common stock to ViewTrade for the advisory services with an estimated value of $135,000. The warrants were never issued and the parties
mutually agreed to terminate the agreement on November 19, 2020. As a termination fee, the Company agreed to issue ViewTrade 50,000 restricted
common shares of the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Also on November 19, 2020, the Company and
ViewTrade agreed to a new Advisory agreement under which ViewTrade was engaged to provide advisory services only. In addition to a retainer
fee, the Company agreed to issue 200,000 warrants, with an exercise price of $2.25, an industry standard cashless exercise provision,
and a term of 5 years from November 19, 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 135 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2020, the Company also issued
to Ever Adventure inv. (Formosa) Consultant Co., Ltd. (or its designee), Jinwei International Co., Ltd. (or its designee), and Thalia
Media Ltd. (or its designee) (the &#8220;<b>Consultants</b>&#8221;) 120,000 shares, 180,000 shares and 120,000 shares of common stock
(collectively, &#8220;<b>Consultants&#8217; Shares</b>&#8221;), respectively, as their compensation as the Company&#8217;s investor relations
and business development advisors. Each Consultant has entered into certain consulting agreement with the Company.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 30, 2020, the Company issued
an aggregate of 795,735 shares of Common Stock to five previous note holders, who had converted their outstanding principals and accrued
and unpaid interests during 2020. For the year ended December 31, 2022, no conversion was made to the note holders.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 8, 2020, the Company entered into
an exchange agreement with a holder of convertible promissory notes issued by the Company in the aggregate amount of $270,272. Pursuant
to the exchange agreements, the Company agreed to issue to the Holder an aggregate of 120,121 shares of the Company&#8217;s common stock,
and warrants to purchase 120,121 shares of common stock. On December 31, 2021, the Company issued an aggregated of 120,121 shares of
Common Stock to the note holder.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 11, 2020, the Company conducted
a closing with regard to certain securities purchase agreements (the &#8220;<b>SPAs</b>&#8221;) dated October 23, 2020, separately with
two non-U.S. investors (the &#8220;<b>Investors</b>&#8221;). Each of the Investors agreed to purchase and the Company agreed to sell
to each of the Investors 1,111,112 shares of the Company&#8217;s common stock, and warrants to purchase 1,111,112 shares of common stock,
for a purchase price of $2,500,000. The warrants are exercisable upon issuance and expires three years from the date of issuance. The
initial exercise price of the warrants is $6.00, subject to stock, splits, stock dividend and other similar events. In addition, when
the closing price of the common stock equals or exceeds $9.00 per share for twenty Trading Days (as defined in the exchange agreements)
during any thirty-day period, the Company shall have the right to require the investors to exercise all or any portion of the warrants
for a cash exercise. The aggregate net proceeds of the Offering were $5,000,000. The Company and the investors further agreed to amend
the terms of the SPA to permit the closing of the offering to occur on a rolling basis. In July 2021, 1,111,112 shares of the Company&#8217;s
common stock and warrants were issued pursuant to the conversion of a $2,500,000 convertible promissory note.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the
Company entered into a consulting agreement with a service provider for consulting and advisory services, pursuant to which the Company
agreed to pay the service fee by issuing 50,000 shares of unrestricted common shares, valued at the closing price of $2.9 per share on
the grant date. These shares were issued in 2020.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the
Company received aggregated capital contributions of $7,615,331 in cash from 45 investors through private placements of the sale of the
Company&#8217;s common stock for the purchase price of $2.25 per share and a free warrant attached with each common stock purchased.
In December 2020, 3,384,615 shares of the Company&#8217;s common stock have been issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2021, the
Company entered into consulting agreements with four service providers for consulting and advisory services, pursuant to which the Company
agreed to pay the aggregate service fee by issuing a total of 521,887 shares of unrestricted common shares, valued at the closing price
from $2 to $3.68 per share on the grant date. As of December 31, 2021, these shares have been issued.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the year ended December 31, 2020, the
Company issued an aggregate of 915,856 shares of common stock to six previous note holders, who had converted their outstanding principals
and accrued and unpaid interests.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 136 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, the Company closed its
public offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share
of the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
The Public Offering was conducted on a firm commitment basis. In August 2021, 2,354,145 shares of the Company&#8217;s common stock were
issued for gross proceeds of $6,875,000, before placement agent fees and legal fees of $850,429.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company paid the following fees to a FINRA
member firm in connection with the private financing transaction that closed on November 11, 2020: (i) a cash success fee of $175,000
and (ii) warrants to purchase a number of shares of Common Stock equal to 7% of the number of shares of Common Stock sold in this offering,
at an exercise price per share equal to $6.00 subject to adjustment (the &#8220;<b>Comp Warrants</b>&#8221;). The Comp Warrants are exercisable
on a cashless basis, at the holder&#8217;s discretion.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 29, 2021, we issued 6,000 shares of
Common Stock to WallachBeth as compensation for consulting services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company issued an aggregate
of 316,934 shares of Common Stock to Consultants.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company also issued an aggregate of 1,306,007
shares of Common Stock to Consultants, who provided consulting services in January 2022; it issued an additional 75,000 shares to another
consultant in March 2022, based on the 6-month consulting and advisory services agreement, with a monthly payment of USD $15,000.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company issued 55,000
underwriter warrants to WallachBeth, pursuant to the Company&#8217;s engagement of WallachBeth as the Company&#8217;s exclusive placement
agent and advisor in connection with the offering for the listing on The Nasdaq Capital Market.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $4,244,452
in gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021 public offering of securities. Investors
exercised a total of 673,405 Series A warrants at a price of $6.30 per share and 200 Series B warrants at a price of $10 per share. Pursuant
to these exercises, the Company issued an aggregate of 673,605 shares of Common Stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, the Company agreed to pay
the deferred service fees related to the Offering amounting to $4,296,763 by issuing 1,306,007 shares of unrestricted common shares,
valued at $3.29 per share on the grant date.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued 75,000 shares
to BarLew Holdings, LLC, a consultant (&#8220;Barlew&#8221;). On January 1, 2022, the Company engaged Barlew for consulting and advisory
services for six months, with a monthly payment of USD15,000, as well as additional compensation of 75,000 shares of restricted common
stock.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued 242,247
warrants to a FINRA member firm.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 11, 2022, the Company and certain investors
entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock, par value $0.001
per share in a registered direct offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2023, the Company issued 223,411
common shares to a consultant for providing consulting services on listing to NASDAQ in 2021.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to 5,291,667 shares of the Company&#8217;s common stock at an initial exercise price of $1.05 per share, subject
to adjustment.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 137 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 16. <i>Exhibits and Financial Statement
Schedules </i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; vertical-align: top; width: 9%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Exhibit
    No.</b></span></td>
    <td style="width: 1%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 90%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Description</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.1 </span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit101.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share
    Exchange Agreement, dated February 8, 2016 (1)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000113789202000063/fex301ai.txt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Articles
    of Incorporation of the Company (2)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex3-2_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bylaws
    of the Company, as amended (3)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416004635/s102891_4-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Amendment to Articles of Incorporation filed on March 21, 2016 (4)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416007154/s104086_ex3-4.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Amendment to Articles of Incorporation filed on December 30, 2015 (5)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020008785/ea120454ex3-1_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Amendment to Articles of Incorporation filed on March 30, 2020 (6)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.6</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021025389/f10q0321ex3-6_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Certificate
    of Amendment to Articles of Incorporation filed on February 17, 2021 (10)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex4-1_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Warrant (7)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;<a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022032864/ea158528ex4-2_abvcbio.htm">Form
    of the Registrant&#8217;s Common Stock certificate &#8204;(16)</a></span></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023032016/ea177310ex5-1_abvcbio.htm">Legal
    Opinion of Hunter Taubman Fischer &amp; Li LLC (27)</a></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000101489716000457/exhibit102.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaboration
    Agreement dated December 29, 2015 (8)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416005823/s103448_ex99-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborative
    Agreement and Milestone Payment Agreement dated May 6, 2016 (9)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017001707/f8k0217ex99i_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Addendum
    to the Collaboration Agreement dated January 12, 2017 (11)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017007869/f8k072417ex10i_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaboration
    Agreement with BioFirst dated July 24, 2017 (12)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017005978/f8k052617ex99i_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Co-Development
    Agreement with Rgene dated May 26, 2017 (13)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.6</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017009853/f8k091517ex10-1_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employment
    Agreement with Dr. Howard Doong (14)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.7</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390017009853/f8k091517ex10-3_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Employment
    Agreement with Dr. Chi-Hsin Richard King (15)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.8</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex10-6_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Employment
    Agreement with Leeds Chow (25)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.9</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-2_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory
    Note entered by American BriVision (Holding) Corporation (17)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.10</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390019001553/f8k012119ex10-3_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Commercial Security Agreement (18)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.11</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020010040/ea121013ex10-1_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Exchange Agreement entered into by and between the Company and non-US persons (19)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.12</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-1_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Exchange Agreement entered into by and between the Company and US persons (20)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.13</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020009167/ea120625ex10-2_americanbri.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Form
    of Exchange Agreement entered into by and between the Company and non-US person (21)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.14</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-15_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Securities Purchase Agreement entered into by and between the Company and U.S. investors (22)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.15</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020012685/f10k2019ex10-16_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (24)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.16</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021015729/f10k2020ex10-17_americanbriv.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amended
    and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (28)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.17</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390021052090/ea148616ex10-1_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Joint
    Venture Agreement between the Company, Lucidaim Co., Ltd. And BioLite Japan K.K.(26)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;10.18</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022027157/f10q0322ex10-22_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amendment
    to the Collaboration Agreement dated December 29, 2015 (32)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.19</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022025731/ea159780ex1-1_abvcbio.htm">Form
    of Securities Purchase Agreement entered into by and between the Company and certain investors dated May 11, 2022 (34)</a></p></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.20</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Clinical
    Development Service Agreement between the Company and Rgene dated June 10, 2022 (portions of the exhibit have been omitted because
    they (i) are not material and (ii) is the type of information that the registrant treats as private or confidential) (35)</span></a></td></tr>
</table><div>
</div><p style="margin: 0">&#160;</p><div>

</div><p style="margin: 0"></p><div>

</div><!-- Field: Page; Sequence: 138 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="margin: 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top; width: 9%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.21</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="text-align: justify; width: 90%"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390022033890/ea161846ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Promissory
    Note dated June 16, 2022 issued by Rgene Corporation to the Company (36)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.22</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Securities
    Purchase Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.23</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-2_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Note (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.24</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-3_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Warrant (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.25</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-4_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Security
    Agreement (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.26</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-5_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guarantor
    Security Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.27</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-6_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Guaranty
    (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.28</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-7_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark
    Security Agreement with Rgene Corporation (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.29</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-7_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Trademark
    Security Agreement with BioFirst Corporation (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.30</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-9_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Patent
    Security Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.31</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-10_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Copyright
    Security Agreement (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.32</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex10-11_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Stock
    Pledge Agreement (37)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10.33</span></td>
    <td>&#160;</td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023014358/ea174178ex4-1_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Form
    of Placement Agent Warrant (37)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000161577416008325/s104643_ex14-1.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Code
    of Ethics (23)</span></a></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">21.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023025554/f10k2022ex21-1_abvcbiopharma.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;List
    of subsidiaries&#8204; (38)</span></a></td></tr>
  <tr>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023032016/ea177310ex5-1_abvcbio.htm">Consent
    of Hunter Taubman Fischer &amp; Li LLC (Included in Exhibit 5.1)</a></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">23.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;<a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390023032016/ea177310ex23-2_abvcbio.htm">Consent
    of WWC, P.C. (27)</a></span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-1_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charter
    of the Audit Committee (29) </span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-2_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charter
    of the Compensation Committee (30) </span></a></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">99.3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="http://www.sec.gov/Archives/edgar/data/1173313/000121390020038891/ea130363ex99-3_american.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Charter
    of the Nominating and Corporate Governance Committee (31) </span></a></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.INS</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Instance Document (Fiscal year ended
    December 31, &#8204;2022) (33).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.SCH</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Schema Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.CAL</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Calculation Linkbase
    Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.DEF</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Definition Linkbase
    Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.LAB</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Label Linkbase Document.</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101.PRE</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Inline XBRL Taxonomy Extension Presentation Linkbase
    Document.</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">104</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Cover Page Interactive Data File (formatted as Inline
    XBRL and contained in Exhibit 101).</span></td></tr>
  <tr style="vertical-align: top; ">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">107</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><a href="ea179595ex-fee_abvcbio.htm"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Filing Fees Exhibit (filed herewith)</span></a></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
<tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td style="text-align: justify; width: 96%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on February 16, 2016.</span></td></tr>
</table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 139 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 3.01 to the Company&#8217;s Form SB-2 filed on June 28, 2002</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit &#8204;3.2 to the Company&#8217;s Annual Report on Form &#8204;10-&#8204;K, filed on &#8204;March 31, &#8204;2023.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 4.1 to the Company&#8217;s Current Report on Form 8-K, filed on March 28, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 3.4 to the Company&#8217;s Form S-1, filed on September 13, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 3.1 to the Company&#8217;s Form 8-K, filed on April 7, 2020</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(7)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 4.1 the Company&#8217;s Current Report on Form 8-K, filed on April 24, 2020</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(8)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.2 the Company&#8217;s Current Report on Form 8-K, filed on February 16, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(9)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on June 9, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(10)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit &#8204;3.6 to the Company&#8217;s &#8204;Quarterly Report on Form 10-&#8204;Q filed on &#8204;May 10, &#8204;2021.
    </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(11)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on February 22, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(12)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on July 24, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(13)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 99.1 to the Company&#8217;s Current Report on Form 8-K, filed on May 30, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(14)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on September 20, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(15)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K, filed on September 20, 2017.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 140 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(16)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to the Company&#8217;s Form &#8204;S-&#8204;1, filed on &#8204;June 14, &#8204;2022.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(17)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on February 1, 2019.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(18)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.3 to the Company&#8217;s Current Report on Form 8-K, filed on February 1, 2019.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(19)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on April 14, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(20)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed April 14, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(21)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed April 24, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(22)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.15 to the Company&#8217;s Annual Report on Form 10-K, filed May 15, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(23)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 14.1 to the Company&#8217;s Amendment No.1 to Form S-1, filed on November 14, 2016.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(24)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.16 to the Company&#8217;s Annual Report on Form 10-K, filed May 15, 2020.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(25)</span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit &#8204;10.6 to the Company&#8217;s Annual Report on Form 10-K, filed &#8204;March 31, &#8204;2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(26)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on October 8, 2021. </span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(27)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to to the Company&#8217;s Form S-1, filed on April 24, 2023..</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(28)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 10.17 to the Company&#8217;s Annual Report on Form 10-K, filed March 16, 2021.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(29) </span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 99.1 to the Company&#8217;s Form S-1, filed on November 24, 2020. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(30) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 99.2 to the Company&#8217;s Form S-1, filed on November 24, 2020. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(31) </span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 99.3 to the Company&#8217;s Form S-1, filed on November 24, 2020. </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 4%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(32) </span></td>
    <td style="width: 96%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated
    by reference to Exhibit 10.22 to the Company&#8217;s Quarterly Report on Form 10-Q, filed on May 16, 2022. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(33)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to the Company&#8217;s Annual Report on Form 10-K, filed March 31, &#8204;2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(34)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 1.1 to the Company&#8217;s &#8204;Current Report on Form &#8204;8-&#8204;K, filed May &#8204;12, 2022. </span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(35)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 10.1 to the Company&#8217;s Current Report on Form 8-K, filed on June 21, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(36)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 10.2 to the Company&#8217;s Current Report on Form 8-K, filed on June 21, 2022.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(37)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to the Company&#8217;s Current Report on Form 8-K, filed on February 24, 2023.</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify">&#160;</td>
    <td style="text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(38)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Incorporated by reference
    to Exhibit 21.1 to the Company&#8217;s Annual Report on Form 10-K, filed March 31, 2023.</span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></p><div>

</div><!-- Field: Page; Sequence: 141 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Item 17. <i>Undertakings</i></b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The undersigned Registrant
hereby undertakes:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(1) To file, during any
period in which offers or sales are being made, a post-effective amendment to this registration statement:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) To include any prospectus
required by section 10(a)(3) of the Securities Act of 1933;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) To reflect in the
prospectus any facts or events arising after the effective date of the registration statement (or the most recent post-effective amendment
thereof) which, individually or in the aggregate, represent a fundamental change in the information set forth in the registration statement.
Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered
would not exceed that which was registered) and any deviation from the low or high end of the estimated maximum offering range may be
reflected in the form of prospectus filed with the Commission pursuant to Rule 424(b) if, in the aggregate, the changes in volume and
price represent no more than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration
Fee&#8221; table in the effective registration statement.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii) To include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to
such information in the registration statement;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(2) That, for the purpose
of determining any liability under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial
bona fide offering thereof.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(3) To remove from registration
by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(4) That, for the purpose
of determining liability under the Securities Act of 1933 to any purchaser:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) If the Registrant
is relying on Rule 430B (&#167;230.430B of this chapter):</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 1in">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(A) Each prospectus filed
by the registrant pursuant to Rule 424(b)(3) shall be deemed to be part of the registration statement as of the date the filed prospectus
was deemed part of and included in the registration statement; and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt"></p><div>

</div><!-- Field: Page; Sequence: 142 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.75in">(B) Each prospectus required
to be filed pursuant to Rule 424(b)(2), (b)(5), or (b)(7) as part of a registration statement in reliance on Rule 430B relating to an
offering made pursuant to Rule 415(a)(1)(i), (vii), or (x) for the purpose of providing the information required by section 10(a) of
the Securities Act of 1933 shall be deemed to be part of and included in the registration statement as of the earlier of the date such
form of prospectus is first used after effectiveness or the date of the first contract of sale of securities in the offering described
in the prospectus. As provided in Rule 430B, for liability purposes of the issuer and any person that is at that date an Underwriter,
such date shall be deemed to be a new effective date of the registration statement relating to the securities in the registration statement
to which that prospectus relates, and the offering of such securities at that time shall be deemed to be the initial bona fide offering
thereof. Provided, however, that no statement made in a registration statement or prospectus that is part of the registration statement
or made in a document incorporated or deemed incorporated by reference into the registration statement or prospectus that is part of
the registration statement will, as to a purchaser with a time of contract of sale prior to such effective date, supersede or modify
any statement that was made in the registration statement or prospectus that was part of the registration statement or made in any such
document immediately prior to such effective date; or</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) If the Registrant
is subject to Rule 430C, each prospectus filed pursuant to Rule 424(b) as part of a registration statement relating to an offering, other
than registration statements relying on Rule 430B or other than prospectuses filed in reliance on Rule 430A, shall be deemed to be part
of and included in the registration statement as of the date it is first used after effectiveness. Provided, however, that no statement
made in a registration statement or prospectus that is part of the registration statement or made in a document incorporated or deemed
incorporated by reference into the registration statement or prospectus that is part of the registration statement will, as to a purchaser
with a time of contract of sale prior to such first use, supersede or modify any statement that was made in the registration statement
or prospectus that was part of the registration statement or made in any such document immediately prior to such date of first use.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">(5) That, for the purpose
of determining liability of the Registrant under the Securities Act of 1933 to any purchaser in the initial distribution of the securities,
the undersigned Registrant undertakes that in a primary offering of securities of the undersigned registrant pursuant to this registration
statement, regardless of the underwriting method used to sell the securities to the purchaser, if the securities are offered or sold
to such purchaser by means of any of the following communications, the undersigned registrant will be a seller to the purchaser and will
be considered to offer or sell such securities to such purchaser:</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(i) Any preliminary prospectus
or prospectus of the undersigned Registrant relating to the offering required to be filed pursuant to Rule 424;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(ii) Any free writing
prospectus relating to the offering prepared by or on behalf of the undersigned Registrant or used or referred to by the undersigned
Registrant;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iii) The portion of any
other free writing prospectus relating to the offering containing material information about the undersigned Registrant or its securities
provided by or on behalf of the undersigned registrant; and</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">(iv) Any other communication
that is an offer in the offering made by the undersigned registrant to the purchaser.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">The undersigned Registrant
hereby undertakes to provide to the Underwriters at the closing specified in the underwriting agreement certificates in such denominations
and registered in such names as required by the Underwriters to permit prompt delivery to each purchaser.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 63pt">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.25in">Insofar as indemnification
for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers, and controlling persons of the Registrant
pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Securities and Exchange
Commission such indemnification is against public policy as expressed in the Act and is, therefore, unenforceable. In the event that
a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid by a director,
officer, or controlling person of the Registrant in the successful defense of any action, suit, or proceeding) is asserted by such director,
officer, or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its
counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such
indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>

</div><!-- Field: Page; Sequence: 143 --><div>
    </div><div style="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><p style="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">II-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></p></div><div>
    </div><div style="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><p style="margin: 0pt">&#160;</p></div><div>
    </div><!-- Field: /Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><b>SIGNATURES</b></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the requirements of the
Securities Act of 1933, the registrant has duly caused this Amendment No. 2 to the registration statement on Form S-1 to be signed
on its behalf by the undersigned, thereunto duly authorized in the City of Taipei and City of Hong Kong, on June 1, 2023.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ABVC BioPharma, Inc.</b></span></td></tr>
  <tr>
    <td style="width: 60%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 6%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 34%; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:
    </span></td>
    <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Howard Doong</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&#160;&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Howard
    Doong</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    </span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Executive Officer </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>ABVC BioPharma, Inc.</b></span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:
    </span></td>
    <td style="border-bottom: black 1.5pt solid; vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    &#8204;Leeds &#8204;Chow</span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:&#160;&#160;</span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Leeds
    Chow </span></td></tr>
  <tr>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    </span></td>
    <td style="vertical-align: bottom; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief
    Financial Officer </span></td></tr>
  </table><div>
</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="-keep: true">Pursuant to the requirements of the Securities
Act of 1933, this Amendment No. 2 to the registration statement has been signed by the following persons in the capacities and on the
dates indicated.</span></p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 40%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Signature</b></span></td>
    <td style="width: 1%; text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="width: 44%; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Title</b></span></td>
    <td style="width: 1%; text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="border-bottom: black 1.5pt solid; width: 14%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Date</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Howard Doong</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">President and Chief
    Executive Officer</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Howard Doong</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Executive
    Officer)</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    &#8204;Leeds &#8204;Chow</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8204;Leeds Chow</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Principal Financial
    and Accounting Officer)</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Eugene Jiang </span></td>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chairman
    of the Board of Directors</span></td>
    <td style="vertical-align: top; text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="vertical-align: top; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June
    1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Tsang Ming Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tsang Ming Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Che Wei Hsu</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Che Wei Hsu</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yen-Hsin Chou </span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Norimi Sakamoto</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Norimi Sakamoto</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Tsung-Shann Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Strategy Officer
    and Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Tsung-Shann Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Chang-Jen Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chang-Jen Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Yoshinobu Odaira</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu Odaira</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Shuling Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shuling Jiang</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yu-Min (Francis) Chung</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1.5pt solid; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/
    Hsin-Hui Miao</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director </span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 1, 2023</span></td></tr>
  <tr style="vertical-align: top">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Hsin-Hui Miao</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: justify"><span style="-keep: true">&#160;</span></td>
    <td style="text-align: center"><span style="-keep: true">&#160;</span></td></tr>
  </table><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center">II-11</p><div>

</div><!-- Field: Rule-Page --><div style="margin-top: 0pt; margin-bottom: 0pt; width: 100%"><div style="border-top: Black 1.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"></p><div>



</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><div>

</div><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p><div>







































































































</div><div style="display: none"><ix:header>
<ix:hidden>
<ix:nonNumeric contextRef="c0" id="hidden-fact-0" name="dei:DocumentType">S-1/A</ix:nonNumeric>
<ix:nonFraction contextRef="c2" id="hidden-fact-1" name="abvc:PrepaymentForLongtermInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-2" name="us-gaap:InventoryNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-3" name="us-gaap:CommitmentsAndContingencies" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-4" name="us-gaap:CommitmentsAndContingencies" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-5" name="us-gaap:PreferredStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-6" name="us-gaap:PreferredStockValue" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-7" name="us-gaap:PreferredStockSharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-8" name="us-gaap:PreferredStockSharesIssued" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-9" name="us-gaap:PreferredStockSharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-10" name="us-gaap:PreferredStockSharesOutstanding" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-11" name="abvc:OperatingSubleaseIncomeRelatedParties" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-12" name="us-gaap:GoodwillImpairmentLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-13" name="us-gaap:RealizedInvestmentGainsLosses" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-14" name="us-gaap:EquitySecuritiesFvNiRealizedGainLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-15" name="us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="2" id="hidden-fact-16" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">0.51</ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="2" id="hidden-fact-17" name="us-gaap:EarningsPerShareDiluted" sign="-" unitRef="usdPershares">0.52</ix:nonFraction>
<ix:nonFraction contextRef="c3" decimals="0" id="hidden-fact-18" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">25053522</ix:nonFraction>
<ix:nonFraction contextRef="c0" decimals="0" id="hidden-fact-19" name="us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding" unitRef="shares">31664660</ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-20" name="us-gaap:UnrealizedGainLossOnInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-21" name="abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-22" name="abvc:ProvisionForDoubtfulAccount" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-23" name="abvc:GovernmentGrantIncome" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-24" name="us-gaap:OtherNoncashIncomeExpense" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-25" name="abvc:InvestmentLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-26" name="us-gaap:IncreaseDecreaseInInventories" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-27" name="us-gaap:IncreaseDecreaseInAccountsPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-28" name="us-gaap:IncreaseDecreaseInOtherReceivables" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-29" name="abvc:IncreasedecreaseInSecurityDepositReceived" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-30" name="us-gaap:PaymentsToAcquireInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-31" name="us-gaap:PaymentsOfStockIssuanceCosts" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-32" name="us-gaap:RepaymentsOfConvertibleDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-33" name="abvc:RepaymentOfNotesPayable" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-34" name="us-gaap:ProceedsFromIssuanceOfLongTermDebt" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-35" name="abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-36" name="us-gaap:IncomeTaxesPaid" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-37" name="abvc:CommonSharesIssuedForDebtConversion" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-38" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-39" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-40" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-41" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-42" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-43" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-44" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-45" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-46" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-47" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-48" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-49" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-50" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-51" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-52" name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-53" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-54" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-55" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-56" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-57" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-58" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-59" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-60" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-61" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-62" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-63" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-64" name="abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-65" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-66" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-67" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c16" id="hidden-fact-68" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-69" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c12" id="hidden-fact-70" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c13" id="hidden-fact-71" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c14" id="hidden-fact-72" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c15" id="hidden-fact-73" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c17" id="hidden-fact-74" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c18" id="hidden-fact-75" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-76" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-77" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-78" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-79" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c32" id="hidden-fact-80" name="us-gaap:StockIssuedDuringPeriodValueNewIssues" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-81" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-82" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-83" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-84" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c32" id="hidden-fact-85" name="us-gaap:StockIssuedDuringPeriodValueIssuedForServices" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-86" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-87" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-88" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-89" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-90" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c32" id="hidden-fact-91" name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-92" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-93" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-94" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c30" id="hidden-fact-95" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-96" name="us-gaap:ProfitLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c26" id="hidden-fact-97" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c27" id="hidden-fact-98" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c28" id="hidden-fact-99" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c29" id="hidden-fact-100" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c31" id="hidden-fact-101" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c32" id="hidden-fact-102" name="abvc:CumulativeTransactionAdjustments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-103" name="us-gaap:InventoryFinishedGoods" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-104" name="us-gaap:InventoryWorkInProcess" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-105" name="us-gaap:InventoryWorkInProcess" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-106" name="us-gaap:InventoryRawMaterials" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-107" name="abvc:AllowanceForInventoryValuationAndObsolescenceLoss" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-108" name="us-gaap:InventoryGross" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c111" id="hidden-fact-109" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c112" id="hidden-fact-110" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c113" id="hidden-fact-111" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c114" id="hidden-fact-112" name="us-gaap:EquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c120" id="hidden-fact-113" name="us-gaap:LiabilitiesNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c123" id="hidden-fact-114" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c125" id="hidden-fact-115" name="us-gaap:GainLossOnSalesOfLoansNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c126" id="hidden-fact-116" name="us-gaap:GainLossOnSalesOfLoansNet" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c125" id="hidden-fact-117" name="us-gaap:GrossProfit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c126" id="hidden-fact-118" name="us-gaap:GrossProfit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c125" id="hidden-fact-119" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c126" id="hidden-fact-120" name="abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-121" name="us-gaap:IncomeLossFromEquityMethodInvestments" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c253" id="hidden-fact-122" name="us-gaap:AccountsReceivableRelatedParties" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c259" id="hidden-fact-123" name="abvc:DueFromRelatedPartiesNoncurrents" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c224" id="hidden-fact-124" name="abvc:DueFromRelatedPartiesNoncurrents" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c261" id="hidden-fact-125" name="abvc:DueFromRelatedPartiesNoncurrents" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c263" id="hidden-fact-126" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c265" id="hidden-fact-127" name="abvc:DueToRelatedPartyCurrentAndNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-128" name="us-gaap:CurrentFederalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-129" name="us-gaap:CurrentFederalTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-130" name="us-gaap:CurrentForeignTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-131" name="us-gaap:CurrentForeignTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-132" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-133" name="us-gaap:DeferredFederalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-134" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-135" name="us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-136" name="us-gaap:InvestmentTaxCredit" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-137" name="us-gaap:OperatingLeaseLiability" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c2" id="hidden-fact-138" name="us-gaap:OtherAssetsMiscellaneousNoncurrent" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c310" id="hidden-fact-139" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" unitRef="shares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c310" id="hidden-fact-140" name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" unitRef="usdPershares" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c0" id="hidden-fact-141" name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c3" id="hidden-fact-142" name="us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonFraction contextRef="c1" id="hidden-fact-143" name="abvc:OperatingLeasesFutureMinimumPaymentDueThereAfter" unitRef="usd" xsi:nil="true"></ix:nonFraction>
<ix:nonNumeric contextRef="c0" name="dei:AmendmentFlag">true</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalPeriodFocus">FY</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:DocumentFiscalYearFocus">2022</ix:nonNumeric>
<ix:nonNumeric contextRef="c0" name="dei:EntityCentralIndexKey">0001173313</ix:nonNumeric>
</ix:hidden>
<ix:references><link:schemaRef xlink:href="abvc-20221231.xsd" xlink:type="simple"/></ix:references>
<ix:resources><xbrli:context id="c0">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c1">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c2">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c3">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c4">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c5">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c6">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c7">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c8">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c9">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c10">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c11">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c12">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c13">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c14">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c15">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c16">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c17">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c18">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c19">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c20">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c21">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c22">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c23">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c24">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c25">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c26">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c27">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c28">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c29">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c30">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c31">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c32">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c33">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c34">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c35">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c36">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c37">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c38">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c39">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c40">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-02-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c41">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-02-01</xbrli:startDate>
    <xbrli:endDate>2016-02-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c42">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c43">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c44">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c45">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c46">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c47">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c48">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:MergerAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-02-01</xbrli:startDate>
    <xbrli:endDate>2019-02-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c49">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c50">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c51">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-03-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c52">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BiokeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c53">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c54">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c55">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c56">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c57">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c58">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c59">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c60">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c61">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-07-02</xbrli:startDate>
    <xbrli:endDate>2016-07-27</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c62">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2015-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c63">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2015-12-01</xbrli:startDate>
    <xbrli:endDate>2015-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c64">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-08-02</xbrli:startDate>
    <xbrli:endDate>2016-08-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c65">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c66">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-08-02</xbrli:startDate>
    <xbrli:endDate>2017-08-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c67">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-05-02</xbrli:startDate>
    <xbrli:endDate>2017-05-26</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c68">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c69">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-12-02</xbrli:startDate>
    <xbrli:endDate>2018-12-24</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c70">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-09-01</xbrli:startDate>
    <xbrli:endDate>2018-09-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c71">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c72">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-02</xbrli:startDate>
    <xbrli:endDate>2017-09-25</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c73">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-01-01</xbrli:startDate>
    <xbrli:endDate>2017-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c74">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-06-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c75">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-08-05</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c76">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c77">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c78">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c79">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c80">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c81">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c82">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c83">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c84">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c85">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c86">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c87">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c88">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c89">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c90">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c91">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c92">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c93">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c94">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c95">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c96">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c97">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c98">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c99">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c100">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c101">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c102">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c103">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c104">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c105">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c106">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c107">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c108">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c109">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c110">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c111">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c112">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c113">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c114">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c115">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c116">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c117">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c118">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c119">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c120">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c121">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c122">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c123">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c124">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c125">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c126">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c127">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-10-01</xbrli:startDate>
    <xbrli:endDate>2020-10-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c128">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-05-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c129">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-07-01</xbrli:startDate>
    <xbrli:endDate>2021-07-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c130">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c131">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c132">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c133">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c134">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c135">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c136">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c137">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-06-28</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c138">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2016-06-28</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c139">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2016-06-01</xbrli:startDate>
    <xbrli:endDate>2016-06-28</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c140">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-09-01</xbrli:startDate>
    <xbrli:endDate>2017-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c141">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c142">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c143">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-10-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c144">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2018-10-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c145">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2018-09-25</xbrli:startDate>
    <xbrli:endDate>2018-10-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c146">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c147">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c148">
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8jKBMUxigCP6MbJeeJ4nsmFwLT5IzziveDq5Tac+6cKNrUwSUUSAp6FZzYI3BooUfF6cNtWiMYq7KCPL1faznkrxVPOPZ7lxOd7knM9JlqoAk/GrCzQSx+v6HljfdhMLB7DgfhYt7/q] CSR-->
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-09-01</xbrli:startDate>
    <xbrli:endDate>2019-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c149">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c150">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c151">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-09-01</xbrli:startDate>
    <xbrli:endDate>2020-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c152">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c153">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-09-06</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c154">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-09-06</xbrli:startDate>
    <xbrli:endDate>2022-09-06</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c155">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c156">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c157">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c158">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c159">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-06-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c160">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-07-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c161">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-07-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c162">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2017-06-12</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c163">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-06-01</xbrli:startDate>
    <xbrli:endDate>2017-06-12</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c164">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-07-01</xbrli:startDate>
    <xbrli:endDate>2017-07-19</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c165">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2017-07-01</xbrli:startDate>
    <xbrli:endDate>2017-07-19</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c166">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-07-18</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c167">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-07-18</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c168">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-01-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c169">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-01-19</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c170">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-07-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c171">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-07-17</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c172">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-01-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c173">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-01-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c174">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c175">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c176">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-07-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c177">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-07-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c178">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c179">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c180">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c181">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c182">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c183">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c184">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-01</xbrli:startDate>
    <xbrli:endDate>2019-01-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c185">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-04-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c186">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-10-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c187">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c188">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-24</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c189">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-24</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c190">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c191">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c192">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c193">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c194">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c195">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c196">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c197">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-04-04</xbrli:startDate>
    <xbrli:endDate>2020-04-14</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c198">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c199">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-01-29</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c200">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-02-01</xbrli:startDate>
    <xbrli:endDate>2021-02-07</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c201">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-02-07</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c202">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-03-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c203">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-09-01</xbrli:startDate>
    <xbrli:endDate>2021-09-28</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c204">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c205">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c206">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2019-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c207">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2019-01-25</xbrli:startDate>
    <xbrli:endDate>2019-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c208">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-02-18</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c209">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-08-01</xbrli:startDate>
    <xbrli:endDate>2020-08-17</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c210">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-08-01</xbrli:startDate>
    <xbrli:endDate>2021-08-26</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c211">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-06-01</xbrli:startDate>
    <xbrli:endDate>2022-06-16</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c212">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-07-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c213">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c214">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-09-07</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c215">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-01</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c216">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c217">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c218">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c219">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c220">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BHKCoDevelopmentsAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2015-02-01</xbrli:startDate>
    <xbrli:endDate>2015-02-24</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c221">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-05-01</xbrli:startDate>
    <xbrli:endDate>2020-05-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c222">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-05-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c223">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-05-08</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c224">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c225">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c226">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c227">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c228">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c229">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c230">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c231">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c232">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationtheBioFirstMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c233">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c234">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationtheRgeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c235">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneCorporationtheYuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c236">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneCorporationtheAsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c237">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EugeneJiangMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c238">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointTechnologyLtdtheKeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c239">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionArtsPromotionInctheLionArtsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c240">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YoshinobuOdairatheOdairaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c241">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c242">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c243">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAInctheLBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c244">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionGeneCorporationtheLionGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c245">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c246">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoOneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c247">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyVenturesLLCAmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c248">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c249">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c250">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ABVCBioPharmaHKLimitedMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c251">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c252">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c253">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c254">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c255">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RevenueMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c256">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RevenuesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c257">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RevenuesMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c258">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c259">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c260">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c261">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c262">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c263">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c264">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c265">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c266">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c267">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c268">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c269">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c270">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c271">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-07-01</xbrli:startDate>
    <xbrli:endDate>2020-07-08</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c272">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c273">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-01-01</xbrli:startDate>
    <xbrli:endDate>2020-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c274">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c275">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:WallachBethCapitalLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c276">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-01-01</xbrli:startDate>
    <xbrli:endDate>2021-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c277">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-06-29</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c278">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-07-01</xbrli:startDate>
    <xbrli:endDate>2021-07-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c279">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-10-01</xbrli:startDate>
    <xbrli:endDate>2020-10-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c280">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-08-05</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c281">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:IPOMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-08-01</xbrli:startDate>
    <xbrli:endDate>2021-08-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c282">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c283">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesAWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c284">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesBWarrantsMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c285">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c286">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-11-01</xbrli:startDate>
    <xbrli:endDate>2021-11-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c287">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c288">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-11-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c289">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c290">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-01-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c291">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:PrivatePlacementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-01-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c292">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-03-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c293">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-03-01</xbrli:startDate>
    <xbrli:endDate>2022-03-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c294">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-05-01</xbrli:startDate>
    <xbrli:endDate>2022-05-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c295">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-05-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c296">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-05-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c297">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-07-10</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c298">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:InverlewAdvisorsLLCMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-07-01</xbrli:startDate>
    <xbrli:endDate>2022-07-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c299">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-12-01</xbrli:startDate>
    <xbrli:endDate>2022-12-01</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c300">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-10-01</xbrli:startDate>
    <xbrli:endDate>2020-10-30</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c301">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-10-30</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c302">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2020-11-21</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c303">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2020-11-01</xbrli:startDate>
    <xbrli:endDate>2020-11-21</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c304">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-10-15</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c305">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2021-10-04</xbrli:startDate>
    <xbrli:endDate>2021-10-15</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c306">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-04-16</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c307">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-04-01</xbrli:startDate>
    <xbrli:endDate>2022-04-16</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c308">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abvc:TwoThousandSixteenEquityIncentivePlanMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c309">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2021-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c310">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2022-01-01</xbrli:startDate>
    <xbrli:endDate>2022-12-31</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c311">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2022-12-31</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c312">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-03</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c313">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-01-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c314">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-07-14</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c315">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-01</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:context id="c316">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:instant>2023-02-23</xbrli:instant>
  </xbrli:period>
</xbrli:context><xbrli:context id="c317">
  <xbrli:entity>
    <xbrli:identifier scheme="http://www.sec.gov/CIK">0001173313</xbrli:identifier>
    <xbrli:segment>
      <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
      <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
    </xbrli:segment>
  </xbrli:entity>
  <xbrli:period>
    <xbrli:startDate>2023-02-01</xbrli:startDate>
    <xbrli:endDate>2023-02-23</xbrli:endDate>
  </xbrli:period>
</xbrli:context><xbrli:unit id="usd">
  <xbrli:measure>iso4217:USD</xbrli:measure>
</xbrli:unit><xbrli:unit id="usdPershares">
  <xbrli:divide>
    <xbrli:unitNumerator>
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unitNumerator>
    <xbrli:unitDenominator>
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unitDenominator>
  </xbrli:divide>
</xbrli:unit><xbrli:unit id="shares">
  <xbrli:measure>xbrli:shares</xbrli:measure>
</xbrli:unit><xbrli:unit id="pure">
  <xbrli:measure>xbrli:pure</xbrli:measure>
</xbrli:unit><xbrli:unit id="twd">
  <xbrli:measure>iso4217:TWD</xbrli:measure>
</xbrli:unit></ix:resources></ix:header>

</div></div></body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>2
<FILENAME>ea179595ex-fee_abvcbio.htm
<DESCRIPTION>FILING FEES EXHIBIT
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right"><B>Exhibit 107</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CALCULATION OF FILING FEE TABLES</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>FORM S-1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>ABVC BioPharma, Inc. </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>Table 1: Newly Registered Securities</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Security<BR>
Type</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Security<BR>
Class Title</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Fee<BR>
Calculation<BR>
or Carry<BR>
Forward<BR>
Rule <SUP>(1)</SUP></B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount<BR>
Registered</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Proposed<BR>
Maximum<BR>
Offering<BR>
Price Per<BR>
Unit</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Maximum<BR>
Aggregate<BR>
Offering<BR>
Price</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Fee Rate</B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Amount of<BR>
Registration<BR>
Fee <SUP>(3)</SUP></B></FONT></TD>
    <TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top; width: 8%"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 20%"><FONT STYLE="font-size: 10pt">Common Stock, $0.001par value, issuable upon conversion of the Note</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: top; width: 9%; text-align: center"><FONT STYLE="font-size: 10pt">457(i)&nbsp;</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">3,527,778</FONT><SUP></SUP></TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><SUP>(4)</SUP></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">1.05</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">3,704,167.00</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; width: 1%"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 9%; text-align: right"><FONT STYLE="font-size: 10pt">408.20</FONT></TD>
    <TD STYLE="vertical-align: bottom; width: 1%">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Common Stock, $0.001 par value, issuable upon exercise of the Warrant</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">457(c)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right">5,291,667
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">0.66</FONT></TD>
    <TD STYLE="vertical-align: bottom"><SUP>(2)</SUP></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">3,492,506.82</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">384.87</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="background-color: #CCEEFF">
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Equity</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">Common Stock, $0.001 par value, issuable upon exercise of the PA Warrant</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: top; text-align: center"><FONT STYLE="font-size: 10pt">457(c)</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">211,667</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">0.66</FONT></TD>
    <TD STYLE="vertical-align: bottom"><SUP>(2)</SUP></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">139,700.22</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD>
    <TD STYLE="vertical-align: bottom"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="vertical-align: bottom; text-align: right"><FONT STYLE="font-size: 10pt">15.39</FONT></TD>
    <TD STYLE="vertical-align: bottom">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="9" STYLE="padding-bottom: 4pt"><FONT STYLE="font-size: 10pt">Total Offering Amounts</FONT></TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="padding-bottom: 4pt; text-align: right"><FONT STYLE="font-size: 10pt">7,336,374.04</FONT></TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; text-align: right"><FONT STYLE="font-size: 10pt">.0001102</FONT></TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 4.5pt double"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-size: 10pt">808.47</FONT></TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="9"><FONT STYLE="font-size: 10pt">Total Fees Previously Paid</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="text-align: right"><FONT STYLE="font-size: 10pt">750.15</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: white">
    <TD COLSPAN="9"><FONT STYLE="font-size: 10pt">Total Fee Offsets</FONT></TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="text-align: right">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: black 1.5pt solid"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 1.5pt solid; text-align: right"><FONT STYLE="font-size: 10pt">-</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: #CCEEFF">
    <TD COLSPAN="9" STYLE="padding-bottom: 4pt"><FONT STYLE="font-size: 10pt">Net Fee Due</FONT></TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt; text-align: right">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD>
    <TD STYLE="border-bottom: black 4.5pt double"><FONT STYLE="font-size: 10pt">$</FONT></TD>
    <TD STYLE="border-bottom: black 4.5pt double; text-align: right"><FONT STYLE="font-size: 10pt">58.31</FONT></TD>
    <TD STYLE="padding-bottom: 4pt">&nbsp;</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify; width: 0.25in"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Pursuant to Rule 416 under the Securities Act, the shares registered hereby also include an indeterminate number of additional shares as may from time to time become issuable by reason of stock splits, distributions, recapitalizations or other similar transactions.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Estimated solely for the purpose of calculating the registration fee pursuant to Rule 457(c) of the Securities Act. The proposed maximum offering price per share is estimated to be $0.66, based on the average of the high ($0.69) and low ($0.63) sales prices of the Common Stock as reported by the Nasdaq Capital Market on April 20, 2023.&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The fee is calculated by multiplying the aggregate offering amount by 0.0001102 pursuant to Section 6(b) of the Securities Act.</FONT></TD></TR>

<TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify">&nbsp;</TD>
    <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">(4)</FONT></TD>
    <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Represents the number of Ordinary Shares underlying the principal amount of the Note, based on the initial exercise price of $1.05, subject to adjustment. </FONT></TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" %? G # 2(  A$! Q$!_\0
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444
M%%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4
M444 %%%% !1110 5Y9;?\EL\5?\ 7C:?^@UZG7EEM_R6SQ5_UXVG_H- '6T4
M44 '4U2&L:?]ADO3>1):)(8FE=MJA@=N,GWXJXP8HP7[Q4@?7%><1Z;>Z_X4
MT#1K:VA>!5FDO3<EEC\Q690I*C.[<2V/]D4 >B7%Y%96TEQ<7"PP(,O([851
M[FA+F%Y3"DR-)L$FP-SM/1OI7)36VHZC\,S8W]G(]\J+;31%?]9L<*6'J"!F
ML=M(\1Z=+K]K9Q3,+>RB@T^Y4_-+#YC-M!_O*I*_A0!Z5E@,9./2C+ 8R0/2
MO.1#KUEI4=_IS7]TPN7A%K(LB[8Y$"AL.2Q"O\V3TYIKP^(H?$)CL(+Z-HTG
MA,DDDCI)B+]VY+'9RW3 R.] 'H2WD1O6LUE_TE(Q(T?.0A. ?S%2LP527;"C
MDDG@>]>6PV]]";B>#2]:D26UMH9VNI) P?<?,88.\@'J ><\<5T,-CJVH?"Z
M6RE2;^T9+>1 DQ(=AO.%)//*X')H Z:PU>PU0R?V??P71CQO\F0-M],U<)8]
M2:X2^O!?MIQCT36+32X<I>I! 89"=IV*-I#,JGTXY%9XLM;BT?4[[5)]1CGM
M=)4V^9V4!R7Y(!P7"[0<T >E\^]&6]37F5O'?M+%(8/$!\/,T1GC:1_/:3RS
MDCG=LW;<X/7VJQIVGZ[FZN;^/5)GMM-!M+=KEDWN6? 8J>7V%0?\: ._BC@L
MT2*)8X$+':BX4%B23CW/)IT%Q'<HSP2B158H2IZ$=17F5MI]_<VT4M_::D]I
M:ZO%+&B--N6(QD,5!;<0&QUZ<U=N8-4"@7T.KO9&6\V+9LP?S2P\HG:0=N,X
M[>M 'HN6/<U6L[RWO[5+JUE$L+YVL.^#@_J*X>RTWQ )HKR^DOS?Q75DA5)6
M\LH542G:#@]\GU%=#X1*OIEY)'_J)-1N6A('!7S#R/;K0!O4444 <;\4_P#D
M0+S_ *[0?^C5KU:/_5K]!7E/Q3_Y$"\_Z[0?^C5KU:/_ %:_04 .HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ K@M;^&\^I^*[S7[#Q-?:7/=QQQR);Q(00@P.37>T4 ><
M_P#"M=<_Z*#K'_?F.C_A6NN?]%!UC_OS'7HU% 'G/_"M=<_Z*#K'_?F.F1_#
M#6(598O'NJH&8L0MO$,D]3TZUZ310!YS_P *UUW_ **#K'_?F.C_ (5KKO\
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M^$N\.?\ 0>TW_P "D_QH_P"$N\.?]![3?_ I/\: -FBL;_A+O#G_ $'M-_\
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M2[PY_P!![3?_  *3_&K=CK6EZI(T=AJ-I=.@W,L,RN0/4X- %ZBBB@ HHHH
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M[E^BJ']M:=_S\K^1H_MK3O\ GY7\C1R2[!SQ[E^BJ']M:=_S\K^1H_MK3O\
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MUGO[6UFM);;[3'YB,\B$CY-_S(#D<=S4UUX:L+_2#IE^^H74)E67?*WS@CH
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MS3!'<7MO9V5G):XA8K(P;'&<=, YJQ_PB>DK*"D=[';@HS6JN1"S(,*Q7U
M[]A2M(+Q*TGCF.'1HM5FTFYAMI<LAEFC5F0#E@"<GZ=3277BNZ6^U"!;-HK:
MV:V\NZ&'WB4KP5/KG\*LWGA/2[VTM+9Q?1I:V[6R&-B"T3=5)Q[5-/X<T^XN
M'F;[:HD2%7C5B%;RB"A(QU&!1:07B077C2TM)96DLKG[&LLENEU\NV25 24
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M %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
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M7M0DP;1P^G:GJDGB=(YKN\2TNKZ[L_,:960D ^6%3[RE<9W=.*5->U.\TV6
M7<D5WH^GW)OV4X+3KE(\_D7_ "KM(=#TNVOWOH=/@CNW)9I@OS$GJ?J:E&F6
M(-V19PYO/^/G"_Z[C'S>O'%+E8^9"Z=+YVG6K,X>0P1L_/.2H/-<)IOBS6H]
M#AE"6]T+>R-Y<R7#-O<>:5VKCC.!U/I7;V.EVVGS74L .^Y<,Y)Z!5"JH]
M,"D71M,CA:%+"!8GB\EE"\%,YV_3))IM,2:,_1]:NM4N;B=A9PZ>DTL"JSD3
M;D(&3VP3GCZ>M;U9KZ!H\MQ/.^G6S33 "5MO+#CK^0_*M*FK]1.P44?C13$%
M%%% $ME_R%[3ZM_(UU%<O9?\A>T^K?R-=17-7W1T4=F%%%%8&X4444 %%%%
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M$(M)-_,K1;O,9963 .> 0OO7?26MO*C));Q.K$%@R @D=,T"VMPFP01!=NS
M08V]<?3VI<K[A==CSO4-?O=0UC39/MMG%Y6JR1QV+?*Z;8FVN[9^Z<^F.175
M^%-6GU;3)7NI5DNH9?+F"H JM@' *DAASP0:US9VIE,IM8#*1@N8QDCZT^&W
MAMHQ'!#'%&.=L:A1^0II-,&TT244451)+9?\A>T^K?R-=17+V7_(7M/JW\C7
M45S5]T=%'9A1116!N%%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
M'*>*-+_MO6=(TW[ CVS2_:;VY:(']W$05CW8_B?;^ -<WJ.FG6/&<I-O>_V?
M]EN8KAC8B$VO*D,C8_>EBO0Y]:]/KC/[8U#_ (7$-&^TM_9_]C&X\C QYGF@
M;L]>E &%X:M-<T?Q'9,UB\D-XF09HB6@B9W9AN&%1L[688Y+ =J]0HHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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MV7_(7M/JW\C745R]E_R%[3ZM_(UU%<U?='11V84445@;A1110 4444 %%%%
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MA"V!P?7&?QKN/[ L/^>;_P#?9H.@6!ZH_P#WV::J4T)PFS%HK:_L"P_YYO\
M]]FC^P+#_GF__?9JO:P)]E,R;+_D+VGU;^1KJ:H0:/9VTZS1HP=>A+$U?K"K
M-2:L;4XN*U"BBBLC4**** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "B
MBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ***
M* "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
M **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
MHHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** /_
!V0$!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>4
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" #_ <$# 2(  A$! Q$!_\0
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M*FHH LZ3#%%?_NHHTS$V=B@9Y7TK=K%TW_C_ !_UR?\ FM;5 !1110 4444
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MP1/)+ Q>/RIVE'DG^'<&VGZ5LZ-X1O++Q#J.I7U[;S1WEM+;;8(O+.UY2X)
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M/^N3_P UK:H **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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MFI['QF^K)JES:QF.S@T5-0BW1YD20F4,&YP<&/IW]>:7,BK,Z[R8O^>,?_?
MH\F+_GC'_P!\"N&MOB%-'%<M?:6S(DMK;V\B2*IGDFA$OS#G9P2W&<#CDUHW
MWB^2&V\-7L&GW9AU6=DEM?LY:Y51&S85<]0R_ES2YD%F=1Y,7_/&/_O@4>3%
M_P \8_\ O@5PEC\1S_8D=Y>:;-/*D,UW=^1MC%O;K.T08JQRS?+RH]#5;4O'
MVHVFE:XEO;-<ZA:R7LD4J!%2WMXI%168,?G.6' YZFGS(+,]$\F+_GC'_P!\
M"CR8O^>,?_? KBI_'QTZ6_BET^YOWMYKIL0^7$(X8$C9^K?-Q)D=STQ6I8>,
M(=2\3MHUKI\[J@8O=%U"IA$;)7J =Z@'N<^E.Z%8Z'R8O^>,?_? H\F+_GC'
M_P!\"N8U_P 6R:!KSV\EL;BT73TN-D6!*TCW"P@ DXQ\W_UZ=9>,_M]W;V-O
MHUTU^SSK<6_G1C[.L,@C=BV<-RPP!UYHN@L=+Y,7_/&/_O@4>3%_SQC_ .^!
M3SUZYHIB(+B*+[+/^ZC_ -4_\ _NFND%<]<?\>L__7)__0370BL:AI$****S
M*,2\1&U*<LB,?+C^\H/]ZHO)B_YXQ_\ ? J>[_Y"4_\ N1_^S5'71#8SEN,\
MF+_GC'_WP*/)B_YXQ_\ ? I]%42,\F+_ )XQ_P#? H\F+_GC'_WP*?7$>-?%
MNK>'M5B@TZ&*6);![V4/;-)G;(JG<RL/+0 DEL'&.E)NP':>3%_SQC_[X%'D
MQ?\ /&/_ +X%<<_CL6T^I1+9SZB]O/<R!8=D82VA2-F;)/S?ZP8Z$^U4X_B!
M+-XEO;(B&+3K17O3</&=TELMO'*409YES)D^BCH:7,BK,[WR8O\ GC%_WP*/
M)B_YXQ_]\"N,7XE6,=D+R\TR\M8#O'F/@J6$/FJH/<L R\=&&.XK9US6;K3]
M&TZ\B@6*:ZO+2!XIAN\M9756'!^\ 3SZT[H5C:\F+_GC'_WP*/)B_P">,?\
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M['R8O^>,?_? H\F+_GC'_P!\"N,N_B,EK+=*/#]]+';_ &L^:LT0#K;-MF8
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M3_A8EL\$DT6D7K1V]A+?71\R,>0L;O&R'GYFWQD#''.:.9#LSL?)B_YXQ_\
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M[?\ []+_ (4>T#E,[8W]T_E1L;^Z?RK1_LVR_P"?.W_[]+_A1_9ME_SYV_\
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MNEQ>)-!NM+U>XB^QS ;V\L*4(((();@Y%7[:=X8(K>UN;98DC C2.(8"#@8
M;IVHY&',CH**PTOKEQF.]@<#^[$#_)J<+R[8D+=Q$J<$"'./K\W%'(Q<R-FB
ML?[5>_\ /S'_ -^/_LJ/M5[_ ,_,?_?C_P"RI\C#F1L45C_:KW_GYC_[\?\
MV5'VJ]_Y^8_^_'_V5'(PYD;-%8WVJ]_Y^8_^_'_V5+'=W:SPJ\R.CR!"/*QV
M/?/M2<&@YD;%%%%24%%%% !1110 4444 %%%% !1110 4444 %%%% !1110
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M$81!G)]/K4W069OV_@32+:VU"")KD)?7D=X_S@[#')YBHG'";LG'^T:R]=\
M7%S;:5;:3=Q)'8&Y9/M?S$22N'WXV,K '/RD#/'-99\9^*&M+^2)(WN(X2SP
M&P<?8)?M*QK&3_RTW(6;\,]*GU+Q#XD76M0T.VNI9I([2YC,PL!&PE2#>DD>
M">&;(&3C/0<<ET&IT,O@;3IOMKRW%V7OH[J.9E8 '[1L,A QQR@QUQGO5W4O
M#-IJ5Q',\TT<D=DUBN%1U,;,K'*NI!/R <C&":XB#Q%JULL-RMP72>ST]+G5
M9+1V\E6,WF.8^A*E54\=3DU8MO%GBZ407+QQ1QQ+9O)$;%@;D2W+Q%ADY3Y
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M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
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M0FG3":)WGB*QOOPL1!/!'4L?6M*BCF860M%%%2,**** "BBB@ HHHH ****
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH **** *>I?\>3?[Z?^A"LX]:T=2_X\F_WT_P#0A6<>M:T]B)!1
M5'5-4@TFW@EG61S/<Q6L21C+,\C8 _F3[ U'9:_INH:WJ&CVTY>]T_;]H0J0
M!GT/?'0XZ&M+D&E3921#(1U"-C'KBL.'QAI4NJW6G.MY;2VH!GDNK9HHHP<[
M2SMP V#M/?M6BFK6<E^MHLH+/$DL<FY?+D#$@!3GYC\I.!VHN@/)?#>MZK)I
MBK-<W=VKC36<FYFD6.5K@+(&8X*R$$'8"5P.:OW_ (TUV_T34B76-D@2>46L
M+QR:<XND3R7;)W$IN/0=#Q@UZ=+JVGQ0B:74;1(MN\.]PH7:3C.<],\9]:>=
M1LQ/'";ZW\Z3!CC\Y=SY&1@9R<CTJ;>95SSW7?$=U)KLU[HNJ+;Z;]ITX270
MC>2,Q.TROD$@!05&< $\9/2M;PGXFU?6]9O[>^BM888EE_<#Y9H&60JH89)(
M*\Y('/3(-;TOB2QCUS^R%%U/=C9YOD6[R)!O^YYC 87/OVYJW_:NG&&2;^TK
M,Q1/LDD^T)M1O0G. ?8TTO,#SG0?%'B./3=(5I(IH(X=/^T?:(6>:8W$SQL=
M^>"H /0UT?AGQ4VHH[:I>V\=S+=?9DL8[9U>VDW.%C=CG<2J9SQ^1%=+'J%G
M/,88KVVDF"ES&DRE@O<D YQ[TP:OIS6PN!J5F8"Q02BX386'49SC/M0EY@6Z
M*S;KQ%HME;M<7&JV:PK,MNSB96"R,<!3@G!^O3!)Z4^'6;&6/?)<1VP-P]L@
MN)%0R.IQ\O/S ]J=R2_16??:S965M>2>='/-:0O/);0R*TVU!EL+G.>*N6]Q
M%=VL-S X>&:-9(V'=6&0?R-, N/^/6?_ *Y/_P"@FNA%<]<?\>L__7)__037
M0BL:AI$****S*"BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@"GJ7_'
MDW^^G_H0K./6M#5&":?(S'@%23[;A6$=8T_/_'R/^^&_PK6FR)%#Q-875XFD
M7%G%YTMAJD%TT60-R#*OU] Y;\*RM$\$W6C:S9:J=9DN;D?:!?(Z#RY?.;>?
M+ &5PX4_,3P.U=)_;&G_ //S_P".-_A1_;&G_P#/S_XXW^%7I>Y.IAZIX6O;
MS4-7O;/4(87O_L859(BP40%MP)[;@W!'(Q6(GPTN8M+2"+5H4NH+2&*VN%A/
M[J6.XDE#XSTQ(5Q]:[?^V-/_ .?G_P <;_"C^V-/_P"?G_QQO\*+(-3B[7X;
M3Z;97%O8ZK& TD20":(GR[92[&+/4$O(S;ASP!4MI\.6MDM"][;R36RZ<J3&
M [E%LY9L'J-X('X<YKK_ .V-/_Y^?_'&_P */[8T_P#Y^?\ QQO\*+(=V8\W
MA[4H]<U6ZL-1MXK'5]AO(Y(6:6-EC\LF)@P RN.H.#S6+9?#F6.*V6[N=/=8
M&LD,4-J5CEBMBQRZDG,C;N3TX[UV7]L:?_S\_P#CC?X4?VQI_P#S\_\ CC?X
M460:G!Q?#V\U*^U>2[D@T^"6YU#R###^_=9UV!F8'!0#D+P:T[/P$ZZC;7U_
M+I[E+U+J2UM[7;!A+<PJ%4D_-DAB3Z#TKJ?[8T__ )^?_'&_PH_MC3_^?G_Q
MQO\ "BR"[.)3X=:AY%ZUSJ=E<7<QMFC=[8^66@F:0%ES@!@VTA< 4Z]^'%S=
M&[VW]EB\%U'*);8N(DGE$FZ+GB08QD\=/2NT_MC3_P#GY_\ '&_PH_MC3_\
MGY_\<;_"BR"[.2N?!,UE/=ZM9F*YO!-?W"1B,"2?SH/+2,N3V(R2>.:ZO0[!
MM*\/:9ISMO>TM(H&8=RJ ']13O[8T_\ Y^?_ !QO\*/[8T__ )^?_'&_PH5D
M+4LW'_'K/_UR?_T$UT(KD9]8T]K:8"Y!)C8 ;&ZX/M77"LZA<0HHHK,H****
M "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH
>**** "BBB@ HHHH **** "BBB@ HHHH **** /_9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>5
<FILENAME>image_003.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_003.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !N G # 2(  A$! Q$!_\0
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M@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH ****
M"BBB@ HHHH *Q-8EO'D6&&ROWC W&2V:'#>Q$A_I6RQ(4D L0. .]<G-I5I<
M2O-)X7O3)(Q9B)XQR>_^LH 7R9RIW6&I9_VK2U;^5;VFV<=K;J5C19' +,(E
MC8^Q"\<50T;2+6"8W*6%U9S)E5$UQOW ]\!B*WJ / ]4M9+;5;J"48=)6!_.
MJA!&*]8\3^#$URX^V6TX@N=NU@RY5\=/H:XB^\&ZQI]L;B6W5TW;2(FWM['
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M44 %%%% !1110!C^*-4BT3PSJ&ISP>?%;PEVB#;=_;&>W6O&A\9='[^$9/\
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MH@MH8$"[?XN,EOJ3S^-7KVSM]1L;BRNHUEM[B-HI8VZ,K#!'Y&O(]!\:^(O
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M?VGXR_Z%^S_\#!1_:?C+_H7[/_P,%'MX]G]S#V;[K[SJZ*Y3^T_&7_0OV?\
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M0 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%%
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M??\ PK6I*6K22T1#=PHHHI@%%%% !1110 4444 %%%% !1110 4444 %%%%
M!1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %
M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 %%%% !1110 44
)44 %%%% '__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>6
<FILENAME>image_004.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_004.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  C 'T# 2(  A$! Q$!_\0
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4^IYHHH **** "BBB@ HHHH __]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>7
<FILENAME>image_005.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_005.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  P G # 2(  A$! Q$!_\0
M'P   04! 0$! 0$           $" P0%!@<("0H+_\0 M1   @$# P($ P4%
M! 0   %] 0(#  01!1(A,4$&$U%A!R)Q%#*!D:$((T*QP152T? D,V)R@@D*
M%A<8&1HE)B<H*2HT-38W.#DZ0T1%1D=(24I35%565UA96F-D969G:&EJ<W1U
M=G=X>7J#A(6&AXB)BI*3E)66EYB9FJ*CI*6FIZBIJK*SM+6VM[BYNL+#Q,7&
MQ\C)RM+3U-76U]C9VN'BX^3EYN?HZ>KQ\O/T]?;W^/GZ_\0 'P$  P$! 0$!
M 0$! 0        $" P0%!@<("0H+_\0 M1$  @$"! 0#! <%! 0  0)W  $"
M Q$$!2$Q!A)!40=A<1,B,H$(%$*1H;'!"2,S4O 58G+1"A8D-.$E\1<8&1HF
M)R@I*C4V-S@Y.D-$149'2$E*4U155E=865IC9&5F9VAI:G-T=79W>'EZ@H.$
MA8:'B(F*DI.4E9:7F)F:HJ.DI::GJ*FJLK.TM;:WN+FZPL/$Q<;'R,G*TM/4
MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BBB@ HH
MHH **** ,=])NGD9AK-\H))"@1X'M]VC^Q[O_H.7WY1__$UL45ER+^KCYF8_
M]CW?_0<OORC_ /B:/['N_P#H.7WY1_\ Q-;%%'LU_5PYF8_]CW?_ $'+[\H_
M_B:/['N_^@Y??E'_ /$UL44>S7]7#F9C_P!CW?\ T'+[\H__ (FC^Q[O_H.7
MWY1__$UL44>S7]7#F9C_ -CW?_0<OORC_P#B:/['N_\ H.7WY1__ !-;%%'L
MU_5PYF8_]CW?_0<OORC_ /B:/['N_P#H.7WY1_\ Q-7KF\BM0#)OYS]U2< =
M2<=!3(]0MI9O*1]S<X(!PQ'4 ]R*?LX_U<+LJ?V/=_\ 0<OORC_^)H_L>[_Z
M#E]^4?\ \35C^UK3R8Y?-.QUW@[3PO3<?09]:)=4M8'D64N!&<,^T[0<9 SZ
MX(H]G'^KA=E?^Q[O_H.7WY1__$T?V/=_]!R^_*/_ .)JQ_:MIYQBWON#*A;8
M=H8]%)QC-1)KMA+;Q3QRLZ2L47:ASN!P01V.2.M'LX_U<+L9_8]W_P!!R^_*
M/_XFC^Q[O_H.7WY1_P#Q-3_VK#O9/)N=ZC)7R3G'3/Z&GP:E;SC*EE389 77
M *CJ1]./SH]FOZN%V5?['N_^@Y??E'_\31_8]W_T'+[\H_\ XFI?[8M A=C*
MJA0PW1,-P)P-O'.?3K4L>I6\LAC7>) &)0J01M )!_[Z'YT>S7]7"[*O]CW?
M_0<OORC_ /B:/['N_P#H.7WY1_\ Q-3#6K5HO-03,F=H98R=Q]![U)#J,$T4
MLP$BQQ@EG="HP,YQZXP:/9K^KA=E7^Q[O_H.7WY1_P#Q-']CW?\ T'+[\H__
M (FI_P"U[002S,9%CB4,Q:-AD'H1QSF@ZO9"XFM_._?0A&=,'.'.%(]03Z4>
MS7]7"[(/['N_^@Y??E'_ /$T?V/=_P#0<OORC_\ B:L2:M:0F8/+@PR)$XP<
MAVQM ]<Y%++JEM"TRG>Q@($NQ"=OR[LGVQ1[-?U<+LK?V/=_]!R^_*/_ .)H
M_L>[_P"@Y??E'_\ $U,NKPL[+Y5P"F-P,1& 3@'Z<&I+?4[:[=%B9_G4NFY"
MH=1U(R.>M'LU_5PNRK_8]W_T'+[\H_\ XFC^Q[O_ *#E]^4?_P 35J34K:*<
MQ$NS*P5BL98*3T!('%+_ &C:^3<RF4".V8K*Q!PI R?K1[-?U<+LJ?V/=_\
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M%%% !1110 4444 %%%% !1110 4444 %%%% !1110 4444 9U_8&_*J;ATB
M.Z,*"KGC!;/4#'3H<TD&F^1)&_GNXC+.J$  ,W4\#/<\>]:5% &3_8Z"(1"X
MD4>487( ^=2<XZ<=3T]:E?2H)3=,X!:X&-Q4$I\H7@_A6C10!E?V3DNINYC
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M[D>4;^<6R_ZN-0H*G.1SCG!QCZ<YI'T7[28S?W+785R_EO&H3[I& !TZYZT
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MP^%[&-L_/D#:I4!3G.0QP!N(/<YK>HH P[KP]#>2^;<RM-*4*%I(T8;3Z C
M(]1SR:FFT>*:WDADDD9'1(QNP2JKT'/7)ZYZUK44 4=.T^'3HY4BZ2.7("A5
M!Z< <#I5ZBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@
M HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "
MBBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **
M** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHHH **** "BBB@ HHH
4H **** "BBB@ HHHH **** /_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>8
<FILENAME>abvc-20221231.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jun 01 15:30:00 UTC 2023 -->
<xs:schema elementFormDefault="qualified" xmlns:srt-types="http://fasb.org/srt-types/2022" xmlns:abvc="http://metuboutique.com/20221231" targetNamespace="http://metuboutique.com/20221231" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:us-types="http://fasb.org/us-types/2022" xmlns:xs="http://www.w3.org/2001/XMLSchema" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:dtr="http://www.xbrl.org/dtr/type/2020-01-21" xmlns:xbrli="http://www.xbrl.org/2003/instance">
  <xs:annotation>
    <xs:appinfo>
      <link:linkbaseRef xlink:type="simple" xlink:href="abvc-20221231_lab.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="abvc-20221231_pre.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="abvc-20221231_def.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef"/>
      <link:linkbaseRef xlink:type="simple" xlink:href="abvc-20221231_cal.xml" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef"/>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet" id="abvc_r_ConsolidatedBalanceSheet">
        <link:definition>001 - Statement - Consolidated Balance Sheets</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals" id="abvc_r_ConsolidatedBalanceSheet_Parentheticals">
        <link:definition>002 - Statement - Consolidated Balance Sheets (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement" id="abvc_r_ConsolidatedIncomeStatement">
        <link:definition>003 - Statement - Consolidated Statements of Operations and Comprehensive Loss</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals" id="abvc_r_ConsolidatedIncomeStatement_Parentheticals">
        <link:definition>004 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Parentheticals)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConsolidatedCashFlow" id="abvc_r_ConsolidatedCashFlow">
        <link:definition>005 - Statement - Consolidated Statements of Cash Flows</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ShareholdersEquityType2or3" id="abvc_r_ShareholdersEquityType2or3">
        <link:definition>006 - Statement - Consolidated Statements of Stockholders&#8217; Equity (Deficit)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusiness" id="abvc_r_OrganizationandDescriptionofBusiness">
        <link:definition>007 - Disclosure - Organization and Description of Business</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies" id="abvc_r_SummaryofSignificantAccountingPolicies">
        <link:definition>008 - Disclosure - Summary of Significant Accounting Policies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/CollaborativeAgreements" id="abvc_r_CollaborativeAgreements">
        <link:definition>009 - Disclosure - Collaborative Agreements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/Inventory" id="abvc_r_Inventory">
        <link:definition>010 - Disclosure - Inventory</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PropertyandEquipment" id="abvc_r_PropertyandEquipment">
        <link:definition>011 - Disclosure - Property and Equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LongTermInvestments" id="abvc_r_LongTermInvestments">
        <link:definition>012 - Disclosure - Long-Term Investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConvertibleNotesPayable" id="abvc_r_ConvertibleNotesPayable">
        <link:definition>013 - Disclosure - Convertible Notes Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/BankLoans" id="abvc_r_BankLoans">
        <link:definition>014 - Disclosure - Bank Loans</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable" id="abvc_r_PaycheckProtectionProgramLoanPayable">
        <link:definition>015 - Disclosure - Paycheck Protection Program Loan Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/NotesPayable" id="abvc_r_NotesPayable">
        <link:definition>016 - Disclosure - Notes Payable</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ShortTermLoan" id="abvc_r_ShortTermLoan">
        <link:definition>017 - Disclosure - Short-Term Loan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/RelatedPartiesTransactions" id="abvc_r_RelatedPartiesTransactions">
        <link:definition>018 - Disclosure - Related Parties Transactions</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/IncomeTaxes" id="abvc_r_IncomeTaxes">
        <link:definition>019 - Disclosure - Income Taxes</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/Equity" id="abvc_r_Equity">
        <link:definition>020 - Disclosure - Equity</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/StockOptions" id="abvc_r_StockOptions">
        <link:definition>021 - Disclosure - Stock Options</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LossPerShare" id="abvc_r_LossPerShare">
        <link:definition>022 - Disclosure - Loss Per Share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/Lease" id="abvc_r_Lease">
        <link:definition>023 - Disclosure - Lease</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/CommitmentsandContingencies" id="abvc_r_CommitmentsandContingencies">
        <link:definition>024 - Disclosure - Commitments and Contingencies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SubsequentEvents" id="abvc_r_SubsequentEvents">
        <link:definition>025 - Disclosure - Subsequent Events</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/AccountingPoliciesByPolicy" id="abvc_r_AccountingPoliciesByPolicy">
        <link:definition>026 - Disclosure - Accounting Policies, by Policy (Policies)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables" id="abvc_r_SummaryofSignificantAccountingPoliciesTables">
        <link:definition>027 - Disclosure - Summary of Significant Accounting Policies (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/InventoryTables" id="abvc_r_InventoryTables">
        <link:definition>028 - Disclosure - Inventory (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PropertyandEquipmentTables" id="abvc_r_PropertyandEquipmentTables">
        <link:definition>029 - Disclosure - Property and Equipment (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LongTermInvestmentsTables" id="abvc_r_LongTermInvestmentsTables">
        <link:definition>030 - Disclosure - Long-Term Investments (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/BankLoansTables" id="abvc_r_BankLoansTables">
        <link:definition>031 - Disclosure - Bank Loans (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsTables" id="abvc_r_RelatedPartiesTransactionsTables">
        <link:definition>032 - Disclosure - Related Parties Transactions (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/IncomeTaxesTables" id="abvc_r_IncomeTaxesTables">
        <link:definition>033 - Disclosure - Income Taxes (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/StockOptionsTables" id="abvc_r_StockOptionsTables">
        <link:definition>034 - Disclosure - Stock Options (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LossPerShareTables" id="abvc_r_LossPerShareTables">
        <link:definition>035 - Disclosure - Loss Per Share (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LeaseTables" id="abvc_r_LeaseTables">
        <link:definition>036 - Disclosure - Lease (Tables)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails" id="abvc_r_OrganizationandDescriptionofBusinessDetails">
        <link:definition>037 - Disclosure - Organization and Description of Business (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails" id="abvc_r_SummaryofSignificantAccountingPoliciesDetails">
        <link:definition>038 - Disclosure - Summary of Significant Accounting Policies (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" id="abvc_r_ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable">
        <link:definition>039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/CollaborativeAgreementsDetails" id="abvc_r_CollaborativeAgreementsDetails">
        <link:definition>040 - Disclosure - Collaborative Agreements (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofinventoryTable" id="abvc_r_ScheduleofinventoryTable">
        <link:definition>041 - Disclosure - Inventory (Details) - Schedule of inventory</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PropertyandEquipmentDetails" id="abvc_r_PropertyandEquipmentDetails">
        <link:definition>042 - Disclosure - Property and Equipment (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofpropertyandequipmentTable" id="abvc_r_ScheduleofpropertyandequipmentTable">
        <link:definition>043 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/LongTermInvestmentsDetails" id="abvc_r_LongTermInvestmentsDetails">
        <link:definition>044 - Disclosure - Long-Term Investments (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable" id="abvc_r_ScheduleofownershippercentagesofinvesteeTable">
        <link:definition>045 - Disclosure - Long-Term Investments (Details) - Schedule of ownership percentages of investee</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable" id="abvc_r_ScheduleofextenttheinvesteereliesTable">
        <link:definition>046 - Disclosure - Long-Term Investments (Details) - Schedule of extent the investee relies</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleoflongterminvestmentTable" id="abvc_r_ScheduleoflongterminvestmentTable">
        <link:definition>047 - Disclosure - Long-Term Investments (Details) - Schedule of long-term investment</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofbalancesheetTable" id="abvc_r_ScheduleofbalancesheetTable">
        <link:definition>048 - Disclosure - Long-Term Investments (Details) - Schedule of balance sheet</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofstatementofoperationTable" id="abvc_r_ScheduleofstatementofoperationTable">
        <link:definition>049 - Disclosure - Long-Term Investments (Details) - Schedule of statement of operation</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofequityinvestmentsTable" id="abvc_r_ScheduleofequityinvestmentsTable">
        <link:definition>050 - Disclosure - Long-Term Investments (Details) - Schedule of equity investments</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ConvertibleNotesPayableDetails" id="abvc_r_ConvertibleNotesPayableDetails">
        <link:definition>051 - Disclosure - Convertible Notes Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/BankLoansDetails" id="abvc_r_BankLoansDetails">
        <link:definition>052 - Disclosure - Bank Loans (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofshorttermbankloanTable" id="abvc_r_ScheduleofshorttermbankloanTable">
        <link:definition>053 - Disclosure - Bank Loans (Details) - Schedule of short-term bank loan</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails" id="abvc_r_PaycheckProtectionProgramLoanPayableDetails">
        <link:definition>054 - Disclosure - Paycheck Protection Program Loan Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/NotesPayableDetails" id="abvc_r_NotesPayableDetails">
        <link:definition>055 - Disclosure - Notes Payable (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ShortTermLoanDetails" id="abvc_r_ShortTermLoanDetails">
        <link:definition>056 - Disclosure - Short-Term Loan (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsDetails" id="abvc_r_RelatedPartiesTransactionsDetails">
        <link:definition>057 - Disclosure - Related Parties Transactions (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable" id="abvc_r_ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable">
        <link:definition>058 - Disclosure - Related Parties Transactions (Details) - Schedule of company with whom transactions are reported in these financial statements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable" id="abvc_r_ScheduleofaccountsreceivableduefromrelatedpartiesTable">
        <link:definition>059 - Disclosure - Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable" id="abvc_r_ScheduleofrevenuefromrelatedpartyCurrentTable">
        <link:definition>060 - Disclosure - Related Parties Transactions (Details) - Schedule of revenue from related party- Current</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable" id="abvc_r_ScheduleofduefromrelatedpartiesTable">
        <link:definition>061 - Disclosure - Related Parties Transactions (Details) - Schedule of due from related parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8jKBMUxigCP6MbJeeJ4nsmFwLT5IzziveDq5Tac+6cKNrUwSUUSAp6FZzYI3BooUfF6cNtWiMYq7KCPL1faznkrxVPOPZ7lxOd7knM9JlqoifPASoWO19t1KO2Woz2asIuinHq/DLQZ] CSR-->
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable" id="abvc_r_ScheduleofamountduetorelatedpartiesTable">
        <link:definition>062 - Disclosure - Related Parties Transactions (Details) - Schedule of amount due to related parties</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofincometaxexpenseTable" id="abvc_r_ScheduleofincometaxexpenseTable">
        <link:definition>063 - Disclosure - Income Taxes (Details) - Schedule of income tax expense</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable" id="abvc_r_ScheduleofdeferredtaxassetsliabilityTable">
        <link:definition>064 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets (liability)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/EquityDetails" id="abvc_r_EquityDetails">
        <link:definition>065 - Disclosure - Equity (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/StockOptionsDetails" id="abvc_r_StockOptionsDetails">
        <link:definition>066 - Disclosure - Stock Options (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable" id="abvc_r_ScheduleofoptionsissuedandoutstandingTable">
        <link:definition>067 - Disclosure - Stock Options (Details) - Schedule of options issued and outstanding</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable" id="abvc_r_ScheduleoffairvalueofstockoptionsgrantedTable">
        <link:definition>068 - Disclosure - Stock Options (Details) - Schedule of fair value of stock options granted</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleoflosspershareTable" id="abvc_r_ScheduleoflosspershareTable">
        <link:definition>069 - Disclosure - Loss Per Share (Details) - Schedule of loss per share</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable" id="abvc_r_ScheduleofoperatingleasearrangementsTable">
        <link:definition>070 - Disclosure - Lease (Details) - Schedule of operating lease arrangements</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofleaseexpensesTable" id="abvc_r_ScheduleofleaseexpensesTable">
        <link:definition>071 - Disclosure - Lease (Details) - Schedule of lease expenses</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable" id="abvc_r_ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable">
        <link:definition>072 - Disclosure - Lease (Details) - Schedule of minimum future annual payments under non-cancellable leases</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/SubsequentEventsDetails" id="abvc_r_SubsequentEventsDetails">
        <link:definition>073 - Disclosure - Subsequent Events (Details)</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
      <link:roleType roleURI="http://metuboutique.com/role/DocumentAndEntityInformation" id="DocumentAndEntityInformation">
        <link:definition>000 - Document - Document And Entity Information</link:definition>
        <link:usedOn>link:presentationLink</link:usedOn>
        <link:usedOn>link:definitionLink</link:usedOn>
        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>
    </xs:appinfo>
  </xs:annotation>
  <xs:import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd"/>
  <xs:import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd"/>
  <xs:import namespace="http://fasb.org/us-types/2022" schemaLocation="https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd"/>
  <xs:import namespace="http://www.xbrl.org/dtr/type/2020-01-21" schemaLocation="https://www.xbrl.org/dtr/type/2020-01-21/types.xsd"/>
  <xs:import namespace="http://xbrl.org/2005/xbrldt" schemaLocation="http://www.xbrl.org/2005/xbrldt-2005.xsd"/>
  <xs:import namespace="http://fasb.org/srt-types/2022" schemaLocation="https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd"/>
  <xs:import namespace="http://xbrl.sec.gov/sic/2022" schemaLocation="https://xbrl.sec.gov/sic/2022/sic-2022.xsd"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
  <xs:element name="ScheduleOfInventoryAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfInventoryAbstract"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
  <xs:element name="LongTermInvestmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentAbstract"/>
  <xs:element name="ScheduleOfOwnershipPercentagesOfInvesteeAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract"/>
  <xs:element name="ScheduleOfExtentTheInvesteeReliesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
  <xs:element name="ScheduleOfLongTermInvestmentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLongTermInvestmentAbstract"/>
  <xs:element name="ScheduleOfBalanceSheetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfBalanceSheetAbstract"/>
  <xs:element name="ScheduleOfStatementOfOperationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfStatementOfOperationAbstract"/>
  <xs:element name="ScheduleOfEquityInvestmentsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfEquityInvestmentsAbstract"/>
  <xs:element name="ConvertibleNotesPayableDisclosureAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertibleNotesPayableDisclosureAbstract"/>
  <xs:element name="ScheduleOfShortTermBankLoanAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfShortTermBankLoanAbstract"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
  <xs:element name="ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract"/>
  <xs:element name="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfRevenueFromRelatedPartyCurrentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract"/>
  <xs:element name="ScheduleOfDueFromRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfDueFromRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfAmountDueToRelatedPartiesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
  <xs:element name="ScheduleOfIncomeTaxExpenseAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
  <xs:element name="ScheduleOfDeferredTaxAssetsLiabilityAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
  <xs:element name="StockOptionsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockOptionsAbstract"/>
  <xs:element name="ScheduleOfOptionsIssuedAndOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
  <xs:element name="ScheduleOfFairValueOfStockOptionsGrantedAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
  <xs:element name="ScheduleOfLossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLossPerShareAbstract"/>
  <xs:element name="ScheduleOfOperatingLeaseArrangementsAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
  <xs:element name="ScheduleOfLeaseExpensesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLeaseExpensesAbstract"/>
  <xs:element name="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
  <xs:element name="UnlabeledAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract"/>
  <xs:element name="UnlabeledAbstract0" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract0"/>
  <xs:element name="UnlabeledAbstract1" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract1"/>
  <xs:element name="UnlabeledAbstract2" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract2"/>
  <xs:element name="UnlabeledAbstract3" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract3"/>
  <xs:element name="UnlabeledAbstract4" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract4"/>
  <xs:element name="UnlabeledAbstract5" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract5"/>
  <xs:element name="UnlabeledAbstract6" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract6"/>
  <xs:element name="UnlabeledAbstract7" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract7"/>
  <xs:element name="UnlabeledAbstract8" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract8"/>
  <xs:element name="UnlabeledAbstract9" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract9"/>
  <xs:element name="UnlabeledAbstract10" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract10"/>
  <xs:element name="UnlabeledAbstract11" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract11"/>
  <xs:element name="UnlabeledAbstract12" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract12"/>
  <xs:element name="UnlabeledAbstract13" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract13"/>
  <xs:element name="UnlabeledAbstract14" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract14"/>
  <xs:element name="UnlabeledAbstract15" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract15"/>
  <xs:element name="UnlabeledAbstract16" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract16"/>
  <xs:element name="UnlabeledAbstract17" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract17"/>
  <xs:element name="UnlabeledAbstract18" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract18"/>
  <xs:element name="UnlabeledAbstract19" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract19"/>
  <xs:element name="UnlabeledAbstract20" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract20"/>
  <xs:element name="UnlabeledAbstract21" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract21"/>
  <xs:element name="NonMarketableCostMethodInvestmentsNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
  <xs:element name="EquityMethodInvestmentsNetAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EquityMethodInvestmentsNetAbstract"/>
  <xs:element name="CurrentAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CurrentAbstract"/>
  <xs:element name="DeferredAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DeferredAbstract"/>
  <xs:element name="NumeratorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NumeratorAbstract"/>
  <xs:element name="UnlabeledAbstract22" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract22"/>
  <xs:element name="DenominatorAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DenominatorAbstract"/>
  <xs:element name="WeightedAverageSharesOutstandingAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageSharesOutstandingAbstract"/>
  <xs:element name="UnlabeledAbstract23" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract23"/>
  <xs:element name="LossPerShareAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareAbstract"/>
  <xs:element name="WeightedAverageRemainingLeaseTermAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageRemainingLeaseTermAbstract"/>
  <xs:element name="UnlabeledAbstract24" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnlabeledAbstract24"/>
  <xs:element name="WeightedAverageDiscountRateAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageDiscountRateAbstract"/>
  <xs:element name="PrepaymentForLongtermInvestments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PrepaymentForLongtermInvestments"/>
  <xs:element name="PrepaymentForLongtermInvestmentsNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
  <xs:element name="AdvanceFromCustomers" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AdvanceFromCustomers"/>
  <xs:element name="RentIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_RentIncome"/>
  <xs:element name="OperatingSubleaseIncomeRelatedParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingSubleaseIncomeRelatedParties"/>
  <xs:element name="IncreasedecreaseInInventoryAllowanceForValuationLosses" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
  <xs:element name="ProvisionForDoubtfulAccount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ProvisionForDoubtfulAccount"/>
  <xs:element name="GovernmentGrantIncome" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_GovernmentGrantIncome"/>
  <xs:element name="InvestmentLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_InvestmentLoss"/>
  <xs:element name="IncreasedecreaseInSecurityDepositReceived" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IncreasedecreaseInSecurityDepositReceived"/>
  <xs:element name="RepaymentOfShorttermLoan" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_RepaymentOfShorttermLoan"/>
  <xs:element name="RepaymentOfNotesPayable" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_RepaymentOfNotesPayable"/>
  <xs:element name="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
  <xs:element name="CommonSharesIssuedForDebtConversion" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_CommonSharesIssuedForDebtConversion"/>
  <xs:element name="StockIssuedDuringPeriodValueShareBasedCompensationServices" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
  <xs:element name="CumulativeTransactionAdjustments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_CumulativeTransactionAdjustments"/>
  <xs:element name="CollaborativeAgreementsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_CollaborativeAgreementsTable"/>
  <xs:element name="CollaborativeAgreementsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CollaborativeAgreementsLineItems"/>
  <xs:element name="LongTermInvestmentTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentTextBlock"/>
  <xs:element name="ConvertibleNotesPayableDisclosureTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertibleNotesPayableDisclosureTextBlock"/>
  <xs:element name="ConvertibleNotesPayableTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_ConvertibleNotesPayableTable"/>
  <xs:element name="ConvertibleNotesPayableLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertibleNotesPayableLineItems"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
  <xs:element name="ShortTermLoanTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_ShortTermLoanTable"/>
  <xs:element name="ShortTermLoanLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShortTermLoanLineItems"/>
  <xs:element name="StockOptionsTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockOptionsTextBlock"/>
  <xs:element name="LossPerShareTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LossPerShareTable"/>
  <xs:element name="LossPerShareLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareLineItems"/>
  <xs:element name="ForwardStockSplitsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ForwardStockSplitsPolicyTextBlock"/>
  <xs:element name="StockReverseSplitPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockReverseSplitPolicyTextBlock"/>
  <xs:element name="ConcentrationOfClientsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConcentrationOfClientsPolicyTextBlock"/>
  <xs:element name="LongTermEquityInvestmentPolicy" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermEquityInvestmentPolicy"/>
  <xs:element name="OtherThanTemporaryImpairmentPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
  <xs:element name="BeneficialConversionFeature" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BeneficialConversionFeature"/>
  <xs:element name="ValuationOfDeferredTaxAssetsPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
  <xs:element name="TranslationAdjustmentPolicyTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TranslationAdjustmentPolicyTextBlock"/>
  <xs:element name="ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
  <xs:element name="InventoryTablesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_InventoryTablesTable"/>
  <xs:element name="InventoryTablesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_InventoryTablesLineItems"/>
  <xs:element name="ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
  <xs:element name="ScheduleOfExtentInvesteeReliesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
  <xs:element name="ScheduleOfLongTermInvestmentTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
  <xs:element name="ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
  <xs:element name="ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
  <xs:element name="ScheduleOfOperatingLeaseArrangementsTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock"/>
  <xs:element name="ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" type="dtr:textBlockItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems"/>
  <xs:element name="AllowanceForInventoryValuationAndObsolescenceLoss" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems"/>
  <xs:element name="OwnershipPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_OwnershipPercentage"/>
  <xs:element name="AccountingTreatmentDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AccountingTreatmentDescription"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems"/>
  <xs:element name="RelatedPartyTransactionDescriptionOfTransactions" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable"/>
  <xs:element name="LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems"/>
  <xs:element name="NonmarketableCostMethodInvestmentsNet" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_NonmarketableCostMethodInvestmentsNet"/>
  <xs:element name="ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems"/>
  <xs:element name="Rgene" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_Rgene"/>
  <xs:element name="Revenuefromrelatedpartytotal" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_Revenuefromrelatedpartytotal"/>
  <xs:element name="DueFromRelatedPartiesNoncurrents" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueFromRelatedPartiesNoncurrents"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems"/>
  <xs:element name="DueToRelatedPartyCurrentAndNoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
  <xs:element name="TotalProvisionForIncomeTaxe" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_TotalProvisionForIncomeTaxe"/>
  <xs:element name="StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable"/>
  <xs:element name="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
  <xs:element name="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
  <xs:element name="LossPerShareDetailsScheduleoflosspershareTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
  <xs:element name="LossPerShareDetailsScheduleoflosspershareLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
  <xs:element name="WeightedaverageSharesOutstandingBasic" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedaverageSharesOutstandingBasic"/>
  <xs:element name="WeightedAverageNumberOfSharesDiluted" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WeightedAverageNumberOfSharesDiluted"/>
  <xs:element name="LossPerShareBasic" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareBasic"/>
  <xs:element name="LossPerShareDiluted" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LossPerShareDiluted"/>
  <xs:element name="OperatingLeaseLiabilitiescurrents" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeaseLiabilitiescurrents"/>
  <xs:element name="OperatingLeaseLiabilitienoncurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeaseLiabilitienoncurrent"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInTwoYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInThreeYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInFourYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueInFiveYears" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDueThereAfter" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
  <xs:element name="OperatingLeasesFutureMinimumPaymentDue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OperatingLeasesFutureMinimumPaymentDue"/>
  <xs:element name="InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
  <xs:element name="PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
  <xs:element name="OrganizationandDescriptionofBusinessDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
  <xs:element name="OrganizationandDescriptionofBusinessDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
  <xs:element name="CommonStockIssuedBeforeStockSplit" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CommonStockIssuedBeforeStockSplit"/>
  <xs:element name="PercentageOfCommonSharesIssuedAndOutstanding" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
  <xs:element name="PercentageOfIssuedShareCapital" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfIssuedShareCapital"/>
  <xs:element name="AggregateOfSharesIssued" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregateOfSharesIssued"/>
  <xs:element name="CompanyReported" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_CompanyReported"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
  <xs:element name="SummaryofSignificantAccountingPoliciesDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
  <xs:element name="TotalRevenues" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TotalRevenues"/>
  <xs:element name="ImpairmentOfEquityInvestments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ImpairmentOfEquityInvestments"/>
  <xs:element name="LabourPensionFundPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LabourPensionFundPercentage"/>
  <xs:element name="PercentageOfMonthlyContributions" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfMonthlyContributions"/>
  <xs:element name="StockBasedCompensationForEmployees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockBasedCompensationForEmployees"/>
  <xs:element name="StockBasedCompensationForNonemployees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockBasedCompensationForNonemployees"/>
  <xs:element name="DefinedBenefitPlanFundedPercentages" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DefinedBenefitPlanFundedPercentages"/>
  <xs:element name="CollaborativeAgreementsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_CollaborativeAgreementsDetailsTable"/>
  <xs:element name="CollaborativeAgreementsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CollaborativeAgreementsDetailsLineItems"/>
  <xs:element name="MilestonePayments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_MilestonePayments"/>
  <xs:element name="UpfrontCashPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_UpfrontCashPayment"/>
  <xs:element name="PercentageOfPaymentsUnderCodevelopmentAgreement" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
  <xs:element name="IssuanceOfStockValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_IssuanceOfStockValue"/>
  <xs:element name="MilestonePaymentsRoyaltyPercentage" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_MilestonePaymentsRoyaltyPercentage"/>
  <xs:element name="CollaborativeAgreementsDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CollaborativeAgreementsDescription"/>
  <xs:element name="AdditionCashPayment" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AdditionCashPayment"/>
  <xs:element name="CoDevAgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CoDevAgreementDescription"/>
  <xs:element name="LongTermInvestmentsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_LongTermInvestmentsDetailsTable"/>
  <xs:element name="LongTermInvestmentsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LongTermInvestmentsDetailsLineItems"/>
  <xs:element name="PurchaseAdditionalShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchaseAdditionalShares"/>
  <xs:element name="ConvertibleNotesPayableDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_ConvertibleNotesPayableDetailsTable"/>
  <xs:element name="ConvertibleNotesPayableDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertibleNotesPayableDetailsLineItems"/>
  <xs:element name="ConvertiblePromissoryNote" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertiblePromissoryNote"/>
  <xs:element name="TypeOfCurrencyDomainDomain" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TypeOfCurrencyDomainDomain"/>
  <xs:element name="BankLoansDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_BankLoansDetailsTable"/>
  <xs:element name="BankLoansDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BankLoansDetailsLineItems"/>
  <xs:element name="principalAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_principalAmount"/>
  <xs:element name="LoanAgreement" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAgreement"/>
  <xs:element name="ReceivedLoanAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ReceivedLoanAmount"/>
  <xs:element name="ExceedingAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ExceedingAmount"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
  <xs:element name="PaycheckProtectionProgramLoanPayableDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
  <xs:element name="LoanFromPaycheckProtectionProgram" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanFromPaycheckProtectionProgram"/>
  <xs:element name="ForgivenAmountPercentageUsedForPayroll" type="dtr:percentItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ForgivenAmountPercentageUsedForPayroll"/>
  <xs:element name="PromissoryNoteDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PromissoryNoteDescription"/>
  <xs:element name="LoanFromPaycheckProtectionPrograms" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanFromPaycheckProtectionPrograms"/>
  <xs:element name="LoanAmout" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAmout"/>
  <xs:element name="WorkingCapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_WorkingCapital"/>
  <xs:element name="RelatedPartiesTransactionsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_RelatedPartiesTransactionsDetailsTable"/>
  <xs:element name="RelatedPartiesTransactionsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactionsDetailsLineItems"/>
  <xs:element name="InterestRate" type="dtr:percentItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_InterestRate"/>
  <xs:element name="RelatedPartiesTransactions" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RelatedPartiesTransactions"/>
  <xs:element name="DebtInstrumentAggregateAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_DebtInstrumentAggregateAmount"/>
  <xs:element name="AggregatedAmount" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregatedAmount"/>
  <xs:element name="OutstandingAdvanceFromRelatedParty" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OutstandingAdvanceFromRelatedParty"/>
  <xs:element name="AggregateWorkingcapital" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregateWorkingcapital"/>
  <xs:element name="OutstandingPrincipalAndAccruedInterest" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_OutstandingPrincipalAndAccruedInterest"/>
  <xs:element name="EquityDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_EquityDetailsTable"/>
  <xs:element name="EquityDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EquityDetailsLineItems"/>
  <xs:element name="PlacementAgentAgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PlacementAgentAgreementDescription"/>
  <xs:element name="AgreementDescription" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AgreementDescription"/>
  <xs:element name="RestrictedCommonShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_RestrictedCommonShares"/>
  <xs:element name="ConvertiblePromissoryNoteValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConvertiblePromissoryNoteValue"/>
  <xs:element name="DescriptionOfPublicOffering" type="xbrli:stringItemType" abstract="false" xbrli:periodType="instant" nillable="true" substitutionGroup="xbrli:item" id="abvc_DescriptionOfPublicOffering"/>
  <xs:element name="AggregateCommonStockShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AggregateCommonStockShares"/>
  <xs:element name="ConsultingFees" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConsultingFees"/>
  <xs:element name="UnrestrictedCommonShares" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnrestrictedCommonShares"/>
  <xs:element name="GrossProceeds" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_GrossProceeds"/>
  <xs:element name="WarrantsTerm" type="xbrli:durationItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WarrantsTerm"/>
  <xs:element name="CommonStockIssuedAfterStockSplit" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CommonStockIssuedAfterStockSplit"/>
  <xs:element name="StockOptionsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_StockOptionsDetailsTable"/>
  <xs:element name="StockOptionsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_StockOptionsDetailsLineItems"/>
  <xs:element name="ConversionPrice" type="dtr:perShareItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConversionPrice"/>
  <xs:element name="FairValueOfOptionsGranted" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="credit" nillable="true" substitutionGroup="xbrli:item" id="abvc_FairValueOfOptionsGranted"/>
  <xs:element name="SubsequentEventsDetailsTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="abvc_SubsequentEventsDetailsTable"/>
  <xs:element name="SubsequentEventsDetailsLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SubsequentEventsDetailsLineItems"/>
  <xs:element name="PurchasePrice" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" xbrli:balance="debit" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchasePrice"/>
  <xs:element name="PurchaseWarrant" type="xbrli:sharesItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PurchaseWarrant"/>
  <xs:element name="TypeOfCurrencyAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="abvc_TypeOfCurrencyAxis"/>
  <xs:element name="ABVCBioPharmaHKLimitedMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ABVCBioPharmaHKLimitedMember"/>
  <xs:element name="AmkeyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AmkeyMember"/>
  <xs:element name="AmkeyVenturesLLCAmkeyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AmkeyVenturesLLCAmkeyMember"/>
  <xs:element name="AsiaGeneCorporationtheAsiaGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
  <xs:element name="AsiaGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_AsiaGeneMember"/>
  <xs:element name="BHKCoDevelopmentAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BHKCoDevelopmentAgreementMember"/>
  <xs:element name="BHKCoDevelopmentsAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BHKCoDevelopmentsAgreementMember"/>
  <xs:element name="BarlewHoldingsLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BarlewHoldingsLLCMember"/>
  <xs:element name="BioFirstAustraliaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstAustraliaMember"/>
  <xs:element name="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
  <xs:element name="BioFirstCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstCorporationMember"/>
  <xs:element name="BioFirstCorporationtheBioFirstMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstCorporationtheBioFirstMember"/>
  <xs:element name="BioFirstMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstMember"/>
  <xs:element name="BioFirstStockPurchaseAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioFirstStockPurchaseAgreementMember"/>
  <xs:element name="BioHopeKingCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioHopeKingCorporationMember"/>
  <xs:element name="BioLiteJapanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BioLiteJapanMember"/>
  <xs:element name="BiokeyMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BiokeyMember"/>
  <xs:element name="BraingenesisBiotechnologyCoLtdMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BraingenesisBiotechnologyCoLtdMember"/>
  <xs:element name="BriVisionShareholdersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BriVisionShareholdersMember"/>
  <xs:element name="BuildingsAndLeaseholdImprovementsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_BuildingsAndLeaseholdImprovementsMember"/>
  <xs:element name="CTBCBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CTBCBankMember"/>
  <xs:element name="CathayBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CathayBankMember"/>
  <xs:element name="CathayUnitedBankMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CathayUnitedBankMember"/>
  <xs:element name="CathayUnitedLoanAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CathayUnitedLoanAgreementMember"/>
  <xs:element name="CodevelopmentagreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_CodevelopmentagreementMember"/>
  <xs:element name="ConsultingAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ConsultingAgreementMember"/>
  <xs:element name="DueToshareholdersMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DueToshareholdersMember"/>
  <xs:element name="EugeneJiangMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EugeneJiangMember"/>
  <xs:element name="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
  <xs:element name="GenePharmIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_GenePharmIncMember"/>
  <xs:element name="GenePharmInctheGenePharmMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_GenePharmInctheGenePharmMember"/>
  <xs:element name="GenepharmBiotechCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_GenepharmBiotechCorporationMember"/>
  <xs:element name="InverlewAdvisorsLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_InverlewAdvisorsLLCMember"/>
  <xs:element name="JIANGSMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_JIANGSMember"/>
  <xs:element name="KeypointMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KeypointMember"/>
  <xs:element name="KeypointTechnologyLtdtheKeypointMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KeypointTechnologyLtdtheKeypointMember"/>
  <xs:element name="KimhoConsultantsCoLtdtheKimhoMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
  <xs:element name="KimhoConsultantsCoLtdtheKimhoOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
  <xs:element name="LBGUSAInctheLBGUSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LBGUSAInctheLBGUSAMember"/>
  <xs:element name="LBGUSAMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LBGUSAMember"/>
  <xs:element name="LindGlobalFundIIMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LindGlobalFundIIMember"/>
  <xs:element name="LionArtsPromotionInctheLionArtsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LionArtsPromotionInctheLionArtsMember"/>
  <xs:element name="LionGeneCorporationtheLionGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LionGeneCorporationtheLionGeneMember"/>
  <xs:element name="LoanAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_LoanAgreementMember"/>
  <xs:element name="MergerAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_MergerAgreementMember"/>
  <xs:element name="NTMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_NTMember"/>
  <xs:element name="PAYCHECKPROTECTIONPROGRAMMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
  <xs:element name="RevenueMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RevenueMember"/>
  <xs:element name="RevenuesMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RevenuesMember"/>
  <xs:element name="RgeneCorporationMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RgeneCorporationMember"/>
  <xs:element name="RgeneCorporationtheRgeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RgeneCorporationtheRgeneMember"/>
  <xs:element name="RgeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_RgeneMember"/>
  <xs:element name="SecuritiesPurchaseAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SecuritiesPurchaseAgreementMember"/>
  <xs:element name="SeriesAWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SeriesAWarrantsMember"/>
  <xs:element name="SeriesBWarrantsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SeriesBWarrantsMember"/>
  <xs:element name="ShareExchangeAgreementMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareExchangeAgreementMember"/>
  <xs:element name="ShareExchangeAgreementOneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ShareExchangeAgreementOneMember"/>
  <xs:element name="SubscribedStockMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_SubscribedStockMember"/>
  <xs:element name="TheJiangsMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TheJiangsMember"/>
  <xs:element name="TwoThousandSixteenEquityIncentivePlanMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
  <xs:element name="UnsecuredConvertiblePromissoryNoteMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_UnsecuredConvertiblePromissoryNoteMember"/>
  <xs:element name="ViewTradeSecuritiesIncMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_ViewTradeSecuritiesIncMember"/>
  <xs:element name="WallachBethCapitalLLCMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_WallachBethCapitalLLCMember"/>
  <xs:element name="YoshinobuOdairatheOdairaMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_YoshinobuOdairatheOdairaMember"/>
  <xs:element name="YuanGeneCorporationtheYuanGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_YuanGeneCorporationtheYuanGeneMember"/>
  <xs:element name="YuanGeneMember" type="dtr:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_YuanGeneMember"/>
  <xs:element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="abvc_DocumentAndEntityInformationAbstract"/>
</xs:schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>9
<FILENAME>abvc-20221231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jun 01 15:30:00 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedBalanceSheet" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedIncomeStatement" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedCashFlow" roleURI="http://metuboutique.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofinventoryTable" roleURI="http://metuboutique.com/role/ScheduleofinventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable" roleURI="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"/>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AccountsReceivableRelatedPartiesCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestments" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="abvc_PrepaymentForLongtermInvestments" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_InventoryNet" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_ShortTermInvestments" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_AssetsCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_LongTermInvestments" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_PrepaidExpenseNoncurrent" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDeposit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_SecurityDeposit" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromRelatedPartiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedPartiesNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Assets" xlink:to="us-gaap_DueFromRelatedPartiesNoncurrent" order="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBankLoansAndNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_AdvanceFromCustomers" xlink:href="abvc-20221231.xsd#abvc_AdvanceFromCustomers"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="abvc_AdvanceFromCustomers" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_LiabilitiesCurrent" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDepositLiability"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_SecurityDepositLiability" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_PreferredStockValue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_CommonStockValue" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AdditionalPaidInCapital" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_TreasuryStockValue" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquity" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_MinorityInterest" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_Liabilities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_Revenues" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_CostOfRevenue" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_GrossProfit" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingExpenses" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentIncomeInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InvestmentIncomeInterest" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_RentIncome" xlink:href="abvc-20221231.xsd#abvc_RentIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="abvc_RentIncome" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20221231.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_RealizedInvestmentGainsLosses" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherIncome" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8jKBMUxigCP6MbJeeJ4nsmFwLT5IzziveDq5Tac+6cKNrUwSUUSAp6FZzYI3BooUfF6cNtWiMYq7KCPL1faznkrxVPOPZ7lxOd7knM9JlqoAk/GrCzQSx/rESB3k41Dda0OaDi9DDeY] CSR-->
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_InterestExpense" order="9" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_GoodwillImpairmentLoss" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_OperatingIncomeLoss" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_OtherNonoperatingIncomeExpense" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_NetIncomeLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="2" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ProfitLoss" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Depreciation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_Depreciation" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_ShareBasedCompensation" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_InvestmentLoss" xlink:href="abvc-20221231.xsd#abvc_InvestmentLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_InvestmentLoss" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="5" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="6" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="7" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" order="8" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties" order="9" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" order="10" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" order="11" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_ProvisionForDoubtfulAccount" xlink:href="abvc-20221231.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_ProvisionForDoubtfulAccount" order="12" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20221231.xsd#abvc_GovernmentGrantIncome"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_GovernmentGrantIncome" order="13" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_OtherNoncashIncomeExpense" order="14" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="15" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties" order="16" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="17" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables" order="18" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived" order="19" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireInvestments" order="1" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="2" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments" order="3" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20221231.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" order="5" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_RepaymentsOfConvertibleDebt" order="6" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfShorttermLoan" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfShorttermLoan"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="abvc_RepaymentOfShorttermLoan" order="7" weight="-1"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfNotesPayable" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfNotesPayable"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="abvc_RepaymentOfNotesPayable" order="8" weight="-1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="1" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="2" weight="1"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="4" weight="1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofinventoryTable">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryFinishedGoods"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryFinishedGoods" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryRawMaterials"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryRawMaterials" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20221231.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="us-gaap_InventoryGross" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" order="3" weight="-1"/>
  </calculationLink>
  <calculationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable">
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" order="2" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" order="3" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" order="4" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20221231.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue" order="1" weight="1"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20221231.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <calculationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" order="2" weight="-1"/>
  </calculationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>10
<FILENAME>abvc-20221231_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jun 01 15:30:00 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:xbrldt="http://xbrl.org/2005/xbrldt">
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedBalanceSheet" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedIncomeStatement" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedIncomeStatement_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedCashFlow" roleURI="http://metuboutique.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ShareholdersEquityType2or3" roleURI="http://metuboutique.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_OrganizationandDescriptionofBusiness" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SummaryofSignificantAccountingPolicies" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_CollaborativeAgreements" roleURI="http://metuboutique.com/role/CollaborativeAgreements"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_Inventory" roleURI="http://metuboutique.com/role/Inventory"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PropertyandEquipment" roleURI="http://metuboutique.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LongTermInvestments" roleURI="http://metuboutique.com/role/LongTermInvestments"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConvertibleNotesPayable" roleURI="http://metuboutique.com/role/ConvertibleNotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_BankLoans" roleURI="http://metuboutique.com/role/BankLoans"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PaycheckProtectionProgramLoanPayable" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_NotesPayable" roleURI="http://metuboutique.com/role/NotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ShortTermLoan" roleURI="http://metuboutique.com/role/ShortTermLoan"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_RelatedPartiesTransactions" roleURI="http://metuboutique.com/role/RelatedPartiesTransactions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_IncomeTaxes" roleURI="http://metuboutique.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_Equity" roleURI="http://metuboutique.com/role/Equity"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_StockOptions" roleURI="http://metuboutique.com/role/StockOptions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LossPerShare" roleURI="http://metuboutique.com/role/LossPerShare"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_Lease" roleURI="http://metuboutique.com/role/Lease"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_CommitmentsandContingencies" roleURI="http://metuboutique.com/role/CommitmentsandContingencies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SubsequentEvents" roleURI="http://metuboutique.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_AccountingPoliciesByPolicy" roleURI="http://metuboutique.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_InventoryTables" roleURI="http://metuboutique.com/role/InventoryTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PropertyandEquipmentTables" roleURI="http://metuboutique.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LongTermInvestmentsTables" roleURI="http://metuboutique.com/role/LongTermInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_BankLoansTables" roleURI="http://metuboutique.com/role/BankLoansTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_RelatedPartiesTransactionsTables" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_IncomeTaxesTables" roleURI="http://metuboutique.com/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_StockOptionsTables" roleURI="http://metuboutique.com/role/StockOptionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LossPerShareTables" roleURI="http://metuboutique.com/role/LossPerShareTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LeaseTables" roleURI="http://metuboutique.com/role/LeaseTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" roleURI="http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofinventoryTable" roleURI="http://metuboutique.com/role/ScheduleofinventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofpropertyandequipmentTable" roleURI="http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofownershippercentagesofinvesteeTable" roleURI="http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofextenttheinvesteereliesTable" roleURI="http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleoflongterminvestmentTable" roleURI="http://metuboutique.com/role/ScheduleoflongterminvestmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofbalancesheetTable" roleURI="http://metuboutique.com/role/ScheduleofbalancesheetTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofstatementofoperationTable" roleURI="http://metuboutique.com/role/ScheduleofstatementofoperationTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofequityinvestmentsTable" roleURI="http://metuboutique.com/role/ScheduleofequityinvestmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofshorttermbankloanTable" roleURI="http://metuboutique.com/role/ScheduleofshorttermbankloanTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable" roleURI="http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofaccountsreceivableduefromrelatedpartiesTable" roleURI="http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofrevenuefromrelatedpartyCurrentTable" roleURI="http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofduefromrelatedpartiesTable" roleURI="http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofamountduetorelatedpartiesTable" roleURI="http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofincometaxexpenseTable" roleURI="http://metuboutique.com/role/ScheduleofincometaxexpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofdeferredtaxassetsliabilityTable" roleURI="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofoptionsissuedandoutstandingTable" roleURI="http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleoffairvalueofstockoptionsgrantedTable" roleURI="http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleoflosspershareTable" roleURI="http://metuboutique.com/role/ScheduleoflosspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofoperatingleasearrangementsTable" roleURI="http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofleaseexpensesTable" roleURI="http://metuboutique.com/role/ScheduleofleaseexpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable" roleURI="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_OrganizationandDescriptionofBusinessDetails" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_CollaborativeAgreementsDetails" roleURI="http://metuboutique.com/role/CollaborativeAgreementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PropertyandEquipmentDetails" roleURI="http://metuboutique.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LongTermInvestmentsDetails" roleURI="http://metuboutique.com/role/LongTermInvestmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConvertibleNotesPayableDetails" roleURI="http://metuboutique.com/role/ConvertibleNotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_BankLoansDetails" roleURI="http://metuboutique.com/role/BankLoansDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PaycheckProtectionProgramLoanPayableDetails" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_NotesPayableDetails" roleURI="http://metuboutique.com/role/NotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ShortTermLoanDetails" roleURI="http://metuboutique.com/role/ShortTermLoanDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_RelatedPartiesTransactionsDetails" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_EquityDetails" roleURI="http://metuboutique.com/role/EquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_StockOptionsDetails" roleURI="http://metuboutique.com/role/StockOptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SubsequentEventsDetails" roleURI="http://metuboutique.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#DocumentAndEntityInformation" roleURI="http://metuboutique.com/role/DocumentAndEntityInformation"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member"/>
  <arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all"/>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_AssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableRelatedPartiesCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestments" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="abvc_PrepaymentForLongtermInvestments" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_InventoryNet" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_ShortTermInvestments" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_LongTermInvestments" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PrepaidExpenseNoncurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDeposit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_SecurityDeposit" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromRelatedPartiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedPartiesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_DueFromRelatedPartiesNoncurrent" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_Assets" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_LiabilitiesAbstract" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBankLoansAndNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AdvanceFromCustomers" xlink:href="abvc-20221231.xsd#abvc_AdvanceFromCustomers"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="abvc_AdvanceFromCustomers" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_DueToRelatedPartiesCurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDepositLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_SecurityDepositLiability" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_Liabilities" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommitmentsAndContingencies" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_EquityAbstract" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_TreasuryStockValue" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_MinorityInterest" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="10" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockSharesIssued" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesAuthorized" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesIssued" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesOutstanding" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_Revenues" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostOfRevenue" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingExpensesAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_OperatingExpenses" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentIncomeInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InvestmentIncomeInterest" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestExpense" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RentIncome" xlink:href="abvc-20221231.xsd#abvc_RentIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="abvc_RentIncome" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20221231.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_GoodwillImpairmentLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_RealizedInvestmentGainsLosses" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_OtherIncome" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:to="us-gaap_OtherNonoperatingIncomeExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ProfitLoss" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareAbstract" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProfitLoss" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Depreciation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_Depreciation" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ProvisionForDoubtfulAccount" xlink:href="abvc-20221231.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_ProvisionForDoubtfulAccount" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20221231.xsd#abvc_GovernmentGrantIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_GovernmentGrantIncome" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherNoncashIncomeExpense" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InvestmentLoss" xlink:href="abvc-20221231.xsd#abvc_InvestmentLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="abvc_InvestmentLoss" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireInvestments" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfConvertibleDebt" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfShorttermLoan" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfShorttermLoan"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="abvc_RepaymentOfShorttermLoan" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfNotesPayable" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="abvc_RepaymentOfNotesPayable" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20221231.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_InterestPaidNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaid"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonSharesIssuedForDebtConversion" xlink:href="abvc-20221231.xsd#abvc_CommonSharesIssuedForDebtConversion"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="abvc_CommonSharesIssuedForDebtConversion" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_CommonStockMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SubscribedStockMember" xlink:href="abvc-20221231.xsd#abvc_SubscribedStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="abvc_SubscribedStockMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_RetainedEarningsMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_TreasuryStockMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_NoncontrollingInterestMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:href="abvc-20221231.xsd#abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CumulativeTransactionAdjustments" xlink:href="abvc-20221231.xsd#abvc_CumulativeTransactionAdjustments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StatementLineItems" xlink:to="abvc_CumulativeTransactionAdjustments" order="12" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusiness">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreements">
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsLineItems" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsTable" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_CollaborativeAgreementsLineItems" xlink:to="abvc_CollaborativeAgreementsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsLineItems" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Inventory">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryDisclosureAbstract" xlink:to="us-gaap_InventoryDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestments">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentTextBlock" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="abvc_LongTermInvestmentTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayable">
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableLineItems" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableTable" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_ConvertibleNotesPayableLineItems" xlink:to="abvc_ConvertibleNotesPayableTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDisclosureTextBlock" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableLineItems" xlink:to="abvc_ConvertibleNotesPayableDisclosureTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoans">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable">
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayable">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MortgageNotesPayableDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoan">
    <loc xlink:type="locator" xlink:label="abvc_ShortTermLoanLineItems" xlink:href="abvc-20221231.xsd#abvc_ShortTermLoanLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_ShortTermLoanTable" xlink:href="abvc-20221231.xsd#abvc_ShortTermLoanTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_ShortTermLoanLineItems" xlink:to="abvc_ShortTermLoanTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ShortTermLoanLineItems" xlink:to="us-gaap_ShortTermDebtTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactions">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Equity">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptions">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsAbstract" xlink:href="abvc-20221231.xsd#abvc_StockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsTextBlock" xlink:href="abvc-20221231.xsd#abvc_StockOptionsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsAbstract" xlink:to="abvc_StockOptionsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShare">
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareLineItems" xlink:href="abvc-20221231.xsd#abvc_LossPerShareLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareTable" xlink:href="abvc-20221231.xsd#abvc_LossPerShareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LossPerShareLineItems" xlink:to="abvc_LossPerShareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareLineItems" xlink:to="us-gaap_EarningsPerShareTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Lease">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CommitmentsandContingencies">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiscalPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FiscalPeriod" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UseOfEstimates"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryPolicyTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ForwardStockSplitsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockReverseSplitPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_StockReverseSplitPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_StockReverseSplitPolicyTextBlock" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConcentrationRiskCreditRisk" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermEquityInvestmentPolicy" xlink:href="abvc-20221231.xsd#abvc_LongTermEquityInvestmentPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_LongTermEquityInvestmentPolicy" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BeneficialConversionFeature" xlink:href="abvc-20221231.xsd#abvc_BeneficialConversionFeature"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_BeneficialConversionFeature" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="27" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/InventoryTables">
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesLineItems" xlink:href="abvc-20221231.xsd#abvc_InventoryTablesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesTable" xlink:href="abvc-20221231.xsd#abvc_InventoryTablesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_InventoryTablesLineItems" xlink:to="abvc_InventoryTablesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_InventoryTablesLineItems" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsTables">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsTables">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsAbstract" xlink:href="abvc-20221231.xsd#abvc_StockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShareTables">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LeaseTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LeasesAbstract" xlink:to="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable">
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20221231.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_MachineryAndEquipmentMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficeEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_OfficeEquipmentMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofinventoryTable">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryCurrentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryCurrentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryFinishedGoods"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryFinishedGoods" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryWorkInProcess"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryWorkInProcess" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryRawMaterials"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryRawMaterials" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20221231.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryGross" order="5" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofpropertyandequipmentTable">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LandMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_LandMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20221231.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_MachineryAndEquipmentMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficeEquipmentMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_OfficeEquipmentMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OwnershipPercentage" xlink:href="abvc-20221231.xsd#abvc_OwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:to="abvc_OwnershipPercentage" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AccountingTreatmentDescription" xlink:href="abvc-20221231.xsd#abvc_AccountingTreatmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:to="abvc_AccountingTreatmentDescription" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoflongterminvestmentTable">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenepharmBiotechCorporationMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneCorporationMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20221231.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20221231.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20221231.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:to="abvc_EquityMethodInvestmentsNetAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="us-gaap_EquityMethodInvestments" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofbalancesheetTable">
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsNoncurrent" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_StockholdersEquityOther" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofstatementofoperationTable">
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedIncomeStatementTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="srt_CondensedIncomeStatementTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_ConsolidatedEntitiesAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="0" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GainLossOnSalesOfLoansNet" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GrossProfit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:href="abvc-20221231.xsd#abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofequityinvestmentsTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfEquityInvestmentsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfEquityInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfEquityInvestmentsAbstract" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofshorttermbankloanTable">
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ScheduleOfShortTermDebtTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedBankMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20221231.xsd#abvc_CTBCBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CTBCBankMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayBankMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationtheBioFirstMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationtheRgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneCorporationtheRgeneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20221231.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20221231.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EugeneJiangMember" xlink:href="abvc-20221231.xsd#abvc_EugeneJiangMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EugeneJiangMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20221231.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20221231.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8jKBMUxigCP6MbJeeJ4nsmFwLT5IzziveDq5Tac+6cKNrUwSUUSAp6FZzYI3BooUfF6cNtWiMYq7KCPL1faznkrxVPOPZ7lxOd7knM9JlqoPDB8u0qW9S2EssTykD2VpC6ugDZYiYRx] CSR-->
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YoshinobuOdairatheOdairaMember" xlink:href="abvc-20221231.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YoshinobuOdairatheOdairaMember" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenePharmInctheGenePharmMember" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20221231.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAInctheLBGUSAMember" xlink:href="abvc-20221231.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LBGUSAInctheLBGUSAMember" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20221231.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LionGeneCorporationtheLionGeneMember" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20221231.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:href="abvc-20221231.xsd#abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20221231.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20221231.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ABVCBioPharmaHKLimitedMember" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmIncMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_GenePharmIncMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyMember" xlink:href="abvc-20221231.xsd#abvc_AmkeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AmkeyMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedParties"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:to="us-gaap_AccountsReceivableRelatedParties" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RevenueMember" xlink:href="abvc-20221231.xsd#abvc_RevenueMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RevenueMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RevenuesMember" xlink:href="abvc-20221231.xsd#abvc_RevenuesMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_RevenuesMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_Rgene" xlink:href="abvc-20221231.xsd#abvc_Rgene"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:to="abvc_Rgene" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_Revenuefromrelatedpartytotal" xlink:href="abvc-20221231.xsd#abvc_Revenuefromrelatedpartytotal"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_Rgene" xlink:to="abvc_Revenuefromrelatedpartytotal" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioHopeKingCorporationMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAMember" xlink:href="abvc-20221231.xsd#abvc_LBGUSAMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_LBGUSAMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointMember" xlink:href="abvc-20221231.xsd#abvc_KeypointMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_KeypointMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueFromRelatedPartiesNoncurrents" xlink:href="abvc-20221231.xsd#abvc_DueFromRelatedPartiesNoncurrents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="abvc_DueFromRelatedPartiesNoncurrents" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstCorporationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneMember" xlink:href="abvc-20221231.xsd#abvc_AsiaGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_AsiaGeneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneMember" xlink:href="abvc-20221231.xsd#abvc_YuanGeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_YuanGeneMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20221231.xsd#abvc_TheJiangsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_TheJiangsMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToshareholdersMember" xlink:href="abvc-20221231.xsd#abvc_DueToshareholdersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_DueToshareholdersMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20221231.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofincometaxexpenseTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_CurrentAbstract" xlink:href="abvc-20221231.xsd#abvc_CurrentAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_CurrentAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CurrentAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DeferredAbstract" xlink:href="abvc-20221231.xsd#abvc_DeferredAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_DeferredAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DeferredAbstract" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalProvisionForIncomeTaxe" xlink:href="abvc-20221231.xsd#abvc_TotalProvisionForIncomeTaxe"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_TotalProvisionForIncomeTaxe" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetImpairmentCharges"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_AssetImpairmentCharges" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTaxCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentTaxCredit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_InvestmentTaxCredit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OperatingLeaseLiability" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherDeferredCostsGross"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherDeferredCostsGross" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOptionMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:to="us-gaap_EmployeeStockOptionMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20221231.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20221231.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoflosspershareTable">
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:to="srt_StatementScenarioAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract" xlink:href="abvc-20221231.xsd#abvc_NumeratorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_NumeratorAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_NumeratorAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract" xlink:href="abvc-20221231.xsd#abvc_DenominatorAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_DenominatorAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedaverageSharesOutstandingBasic" xlink:href="abvc-20221231.xsd#abvc_WeightedaverageSharesOutstandingBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_WeightedaverageSharesOutstandingBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageNumberOfSharesDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareAbstract" xlink:href="abvc-20221231.xsd#abvc_LossPerShareAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareBasic" xlink:href="abvc-20221231.xsd#abvc_LossPerShareBasic"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareBasic" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDiluted" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDiluted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareDiluted" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_AssetsAbstract" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_LiabilitiesAbstract" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitiescurrents" xlink:href="abvc-20221231.xsd#abvc_OperatingLeaseLiabilitiescurrents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="abvc_OperatingLeaseLiabilitiescurrents" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent" xlink:href="abvc-20221231.xsd#abvc_OperatingLeaseLiabilitienoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofleaseexpensesTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLeaseExpensesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLeaseExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseExpense" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable">
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20221231.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20221231.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" order="2" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails">
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20221231.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_ShareExchangeAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BriVisionShareholdersMember" xlink:href="abvc-20221231.xsd#abvc_BriVisionShareholdersMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BriVisionShareholdersMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementOneMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementOneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_ShareExchangeAgreementOneMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MergerAgreementMember" xlink:href="abvc-20221231.xsd#abvc_MergerAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_MergerAgreementMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_CommonStockIssuedBeforeStockSplit" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:href="abvc-20221231.xsd#abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfIssuedShareCapital" xlink:href="abvc-20221231.xsd#abvc_PercentageOfIssuedShareCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_PercentageOfIssuedShareCapital" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteStockSplit" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateOfSharesIssued" xlink:href="abvc-20221231.xsd#abvc_AggregateOfSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_AggregateOfSharesIssued" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CompanyReported" xlink:href="abvc-20221231.xsd#abvc_CompanyReported"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_CompanyReported" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Capital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_Capital" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeCollateralRightToReclaimCash"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BiokeyMember" xlink:href="abvc-20221231.xsd#abvc_BiokeyMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_BiokeyMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_GenePharmInctheGenePharmMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityParOrStatedValuePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesAuthorized"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesAuthorized" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_RestrictedCashAndCashEquivalents" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenues" xlink:href="abvc-20221231.xsd#abvc_TotalRevenues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_TotalRevenues" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ImpairmentOfEquityInvestments" xlink:href="abvc-20221231.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_ImpairmentOfEquityInvestments" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LabourPensionFundPercentage" xlink:href="abvc-20221231.xsd#abvc_LabourPensionFundPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_LabourPensionFundPercentage" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfMonthlyContributions" xlink:href="abvc-20221231.xsd#abvc_PercentageOfMonthlyContributions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_PercentageOfMonthlyContributions" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_DefinedBenefitPlanServiceCost" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForEmployees" xlink:href="abvc-20221231.xsd#abvc_StockBasedCompensationForEmployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_StockBasedCompensationForEmployees" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForNonemployees" xlink:href="abvc-20221231.xsd#abvc_StockBasedCompensationForNonemployees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_StockBasedCompensationForNonemployees" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20221231.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_DefinedBenefitPlanFundedPercentages" order="13" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreementsDetails">
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CollaborativeAgreementsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfArrangementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CodevelopmentagreementMember" xlink:href="abvc-20221231.xsd#abvc_CodevelopmentagreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_CodevelopmentagreementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="us-gaap_CollaborativeArrangementMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePayments" xlink:href="abvc-20221231.xsd#abvc_MilestonePayments"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_MilestonePayments" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_UpfrontCashPayment" xlink:href="abvc-20221231.xsd#abvc_UpfrontCashPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_UpfrontCashPayment" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20221231.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfStockValue" xlink:href="abvc-20221231.xsd#abvc_IssuanceOfStockValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_IssuanceOfStockValue" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20221231.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDescription" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CollaborativeAgreementsDescription" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_PaymentsForParticipationLiabilities" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AdditionCashPayment" xlink:href="abvc-20221231.xsd#abvc_AdditionCashPayment"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_AdditionCashPayment" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CoDevAgreementDescription" xlink:href="abvc-20221231.xsd#abvc_CoDevAgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CoDevAgreementDescription" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="15" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandAndLandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LandAndLandImprovements"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_LandAndLandImprovements" order="1" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsDetails">
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_LongTermInvestmentsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_LongTermInvestmentsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstCorporationMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseAdditionalShares" xlink:href="abvc-20221231.xsd#abvc_PurchaseAdditionalShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_PurchaseAdditionalShares" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" order="4" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayableDetails">
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_ConvertibleNotesPayableDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_ConvertibleNotesPayableDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SecuritiesPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_SecuritiesPurchaseAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:href="abvc-20221231.xsd#abvc_UnsecuredConvertiblePromissoryNoteMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ConvertibleNotesPayableMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConversionOfStockDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConversionOfStockDescription" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNote" xlink:href="abvc-20221231.xsd#abvc_ConvertiblePromissoryNote"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_ConvertiblePromissoryNote" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConvertibleDebt" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndDebtExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansDetails">
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_BankLoansDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsTable" xlink:href="abvc-20221231.xsd#abvc_BankLoansDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_BankLoansDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyAxis" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="abvc_TypeOfCurrencyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyDomainDomain" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyDomainDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyDomainDomain_0" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyDomainDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="srt_StatementScenarioAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_BankLoansDetailsTable" xlink:to="srt_RangeAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioForecastMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioForecastMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_CathayUnitedBankMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20221231.xsd#abvc_CTBCBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_CTBCBankMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayBankMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="abvc_CathayBankMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_NTMember" xlink:href="abvc-20221231.xsd#abvc_NTMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_TypeOfCurrencyDomainDomain" xlink:to="abvc_NTMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedLoanAgreementMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedLoanAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedLoanAgreementMember" order="0" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayUnitedBankMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CTBCBankMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementMember" xlink:href="abvc-20221231.xsd#abvc_LoanAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_LoanAgreementMember" order="3" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="abvc_CathayBankMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentTerm" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_principalAmount" xlink:href="abvc-20221231.xsd#abvc_principalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_principalAmount" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreement" xlink:href="abvc-20221231.xsd#abvc_LoanAgreement"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_LoanAgreement" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_DerivativeFixedInterestRate" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ReceivedLoanAmount" xlink:href="abvc-20221231.xsd#abvc_ReceivedLoanAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_ReceivedLoanAmount" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ExceedingAmount" xlink:href="abvc-20221231.xsd#abvc_ExceedingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_ExceedingAmount" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="12" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails">
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:href="abvc-20221231.xsd#abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionProgram" xlink:href="abvc-20221231.xsd#abvc_LoanFromPaycheckProtectionProgram"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_LoanFromPaycheckProtectionProgram" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:href="abvc-20221231.xsd#abvc_ForgivenAmountPercentageUsedForPayroll"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPaymentTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPaymentTerms" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PromissoryNoteDescription" xlink:href="abvc-20221231.xsd#abvc_PromissoryNoteDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_PromissoryNoteDescription" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionPrograms" xlink:href="abvc-20221231.xsd#abvc_LoanFromPaycheckProtectionPrograms"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_LoanFromPaycheckProtectionPrograms" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAmout" xlink:href="abvc-20221231.xsd#abvc_LoanAmout"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_LoanAmout" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20221231.xsd#abvc_GovernmentGrantIncome"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_GovernmentGrantIncome" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayableDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapital" xlink:href="abvc-20221231.xsd#abvc_WorkingCapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="abvc_WorkingCapital" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNotesPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_OtherNotesPayable" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_InterestExpenseOther" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoanDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnsecuredDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnsecuredDebt"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_UnsecuredDebt" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndFeeIncomeOtherLoans"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="3" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsDetails">
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="srt_RangeAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="abvc_BioFirstAustraliaMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_RgeneMember" order="0" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstAustraliaMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentsAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BHKCoDevelopmentsAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BHKCoDevelopmentsAgreementMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioLiteJapanMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BioFirstMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_JIANGSMember" xlink:href="abvc-20221231.xsd#abvc_JIANGSMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_JIANGSMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromOtherRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromOtherRelatedPartiesCurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DueFromOtherRelatedPartiesCurrent" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestRate" xlink:href="abvc-20221231.xsd#abvc_InterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_InterestRate" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_RelatedPartiesTransactions" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DebtInstrumentAggregateAmount" xlink:href="abvc-20221231.xsd#abvc_DebtInstrumentAggregateAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_DebtInstrumentAggregateAmount" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OwnershipPercentage" xlink:href="abvc-20221231.xsd#abvc_OwnershipPercentage"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OwnershipPercentage" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateTerms" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromEmployeesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromEmployeesNoncurrent"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DueFromEmployeesNoncurrent" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregatedAmount" xlink:href="abvc-20221231.xsd#abvc_AggregatedAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_AggregatedAmount" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PrepaidInterest" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtPercentageBearingVariableInterestRate"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingAdvanceFromRelatedParty" xlink:href="abvc-20221231.xsd#abvc_OutstandingAdvanceFromRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OutstandingAdvanceFromRelatedParty" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateWorkingcapital" xlink:href="abvc-20221231.xsd#abvc_AggregateWorkingcapital"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_AggregateWorkingcapital" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest" xlink:href="abvc-20221231.xsd#abvc_OutstandingPrincipalAndAccruedInterest"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseRelatedParty"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestExpenseRelatedParty" order="20" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/EquityDetails">
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_EquityDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsTable" xlink:href="abvc-20221231.xsd#abvc_EquityDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_EquityDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfArrangementAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsidiarySaleOfStockAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="us-gaap_SubsidiarySaleOfStockAxis" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_EquityDetailsTable" xlink:to="srt_RangeAxis" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="abvc_ShareExchangeAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IPOMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_IPOMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrivatePlacementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrivatePlacementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_PrivatePlacementMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesAWarrantsMember" xlink:href="abvc-20221231.xsd#abvc_SeriesAWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="abvc_SeriesAWarrantsMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesBWarrantsMember" xlink:href="abvc-20221231.xsd#abvc_SeriesBWarrantsMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="abvc_SeriesBWarrantsMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_CommonStockMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MinimumMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_RangeMember" xlink:to="srt_MaximumMember" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ConsultingAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_ConsultingAgreementMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ViewTradeSecuritiesIncMember" xlink:href="abvc-20221231.xsd#abvc_ViewTradeSecuritiesIncMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ViewTradeSecuritiesIncMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WallachBethCapitalLLCMember" xlink:href="abvc-20221231.xsd#abvc_WallachBethCapitalLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_WallachBethCapitalLLCMember" order="1" xbrldt:closed="true"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_ConsultingAgreementMember" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_SecuritiesPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_SecuritiesPurchaseAgreementMember" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_BarlewHoldingsLLCMember" xlink:href="abvc-20221231.xsd#abvc_BarlewHoldingsLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_BarlewHoldingsLLCMember" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_InverlewAdvisorsLLCMember" xlink:href="abvc-20221231.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="abvc_InverlewAdvisorsLLCMember" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PlacementAgentAgreementDescription" xlink:href="abvc-20221231.xsd#abvc_PlacementAgentAgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_PlacementAgentAgreementDescription" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalFees" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SharePrice" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AgreementDescription" xlink:href="abvc-20221231.xsd#abvc_AgreementDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_AgreementDescription" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_RestrictedCommonShares" xlink:href="abvc-20221231.xsd#abvc_RestrictedCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_RestrictedCommonShares" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNoteValue" xlink:href="abvc-20221231.xsd#abvc_ConvertiblePromissoryNoteValue"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_ConvertiblePromissoryNoteValue" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfPublicOffering" xlink:href="abvc-20221231.xsd#abvc_DescriptionOfPublicOffering"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_DescriptionOfPublicOffering" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" order="11" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="12" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LegalFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_LegalFees" order="13" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromWarrantExercises" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromWarrantExercises" order="14" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" order="15" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="16" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateCommonStockShares" xlink:href="abvc-20221231.xsd#abvc_AggregateCommonStockShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_AggregateCommonStockShares" order="17" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingFees" xlink:href="abvc-20221231.xsd#abvc_ConsultingFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_ConsultingFees" order="18" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_UnrestrictedCommonShares" xlink:href="abvc-20221231.xsd#abvc_UnrestrictedCommonShares"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_UnrestrictedCommonShares" order="19" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="20" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="21" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalAndContractServicesExpense" order="22" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConversionOfStockSharesIssued1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesIssued1" order="23" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityRedemptionPricePerShare"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare" order="24" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_GrossProceeds" xlink:href="abvc-20221231.xsd#abvc_GrossProceeds"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_GrossProceeds" order="25" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_WarrantsTerm" xlink:href="abvc-20221231.xsd#abvc_WarrantsTerm"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_WarrantsTerm" order="26" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" order="27" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="28" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedAfterStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedAfterStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_CommonStockIssuedAfterStockSplit" order="29" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_CommonStockIssuedBeforeStockSplit" order="30" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsDetails">
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_StockOptionsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_StockOptionsDetailsTable" xlink:to="us-gaap_PlanNameAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20221231.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_PlanNameDomain" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConversionPrice" xlink:href="abvc-20221231.xsd#abvc_ConversionPrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_ConversionPrice" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingFees" xlink:href="abvc-20221231.xsd#abvc_ConsultingFees"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_ConsultingFees" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_FairValueOfOptionsGranted" xlink:href="abvc-20221231.xsd#abvc_FairValueOfOptionsGranted"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_FairValueOfOptionsGranted" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" order="9" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_SubsequentEventsDetailsLineItems"/>
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_SubsequentEventsDetailsTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="abvc_SubsequentEventsDetailsTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="srt_StatementScenarioAxis" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain_0" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain_0" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioForecastMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioForecastMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIIMember" xlink:href="abvc-20221231.xsd#abvc_LindGlobalFundIIMember"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="abvc_LindGlobalFundIIMember" order="0" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_principalAmount" xlink:href="abvc-20221231.xsd#abvc_principalAmount"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="abvc_principalAmount" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePrice" xlink:href="abvc-20221231.xsd#abvc_PurchasePrice"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="abvc_PurchasePrice" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseWarrant" xlink:href="abvc-20221231.xsd#abvc_PurchaseWarrant"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="abvc_PurchaseWarrant" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="7" xbrldt:closed="true"/>
  </definitionLink>
  <definitionLink xlink:type="extended" xlink:role="http://metuboutique.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationLineItems"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationTable"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentInformationTable" order="0" xbrldt:contextElement="segment" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="1" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="2" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="3" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentDescription" order="4" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="5" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="6" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="7" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="8" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="9" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="10" xbrldt:closed="true"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode"/>
    <definitionArc xlink:type="arc" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="11" xbrldt:closed="true"/>
  </definitionLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>11
<FILENAME>abvc-20221231_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jun 01 15:30:00 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel"/>
  <roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel"/>
  <labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrent_lbl0" xml:lang="en-US">Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">Total Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl0" xml:lang="en-US">Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">Total Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">Total Stockholders&#8217; equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1" xml:lang="en-US">Balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">Total Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GrossProfit_lbl0" xml:lang="en-US">Gross profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Loss from operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income (expenses)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Loss before provision income tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ProfitLoss_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfitLoss_lbl0" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProfitLoss_lbl1" xml:lang="en-US">Net loss for the year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net loss attributed to ABVC and subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Comprehensive loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">Net increase(decrease ) in cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Beginning</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Ending</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesOutstanding_lbl" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesOutstanding_lbl0" xml:lang="en-US">Balance (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization and Description of Business [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeAxis_lbl" xml:lang="en-US">Statistical Measurement [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeAxis" xlink:to="srt_RangeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureAbstract_lbl" xml:lang="en-US">Inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureAbstract" xlink:to="us-gaap_InventoryDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfInventoryAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfInventoryAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfInventoryAbstract_lbl" xml:lang="en-US">Schedule of Inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfInventoryAbstract" xlink:to="abvc_ScheduleOfInventoryAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_InventoryGross_lbl" xml:lang="en-US">Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl" xml:lang="en-US">Investment, Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl" xml:lang="en-US">Related Party [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionAxis_lbl" xml:lang="en-US">Related Party Transaction [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ConsolidatedEntitiesAxis_lbl" xml:lang="en-US">Consolidated Entities [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="srt_ConsolidatedEntitiesAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfEquityInvestmentsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfEquityInvestmentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfEquityInvestmentsAbstract_lbl" xml:lang="en-US">Schedule of Equity Investments [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfEquityInvestmentsAbstract" xlink:to="abvc_ScheduleOfEquityInvestmentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Bank Loans [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeAxis_lbl" xml:lang="en-US">Short-Term Debt, Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayableAbstract_lbl" xml:lang="en-US">Notes Payable [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_NotesPayableAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract_lbl" xml:lang="en-US">Schedule of Deferred Tax Assets Liability [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsAbstract" xlink:href="abvc-20221231.xsd#abvc_StockOptionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsAbstract_lbl" xml:lang="en-US">Stock Options [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsAbstract" xlink:to="abvc_StockOptionsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0" xml:lang="en-US">Number of Underlying Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1" xml:lang="en-US">Company granted option</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis_lbl" xml:lang="en-US">Equity-Based Arrangements, Individual Contracts, Type of Deferred Compensation [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract_lbl" xml:lang="en-US">Schedule of Fair Value of Stock Options Granted [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LeasesAbstract_lbl" xml:lang="en-US">Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLeaseExpensesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLeaseExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLeaseExpensesAbstract_lbl" xml:lang="en-US">Schedule of Supplemental Information Related to Operating Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLeaseExpensesAbstract" xlink:to="abvc_ScheduleOfLeaseExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract_lbl" xml:lang="en-US">Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl" xml:lang="en-US">Total future minimum lease payments, undiscounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20221231.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl" xml:lang="en-US">Present value of future minimum lease payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityRegistrantName_lbl" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityIncorporationStateCountryCode_lbl" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalPeriodFocus_lbl" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_DocumentFiscalYearFocus_lbl" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="dei_EntityCentralIndexKey_lbl" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Restricted cash and cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableRelatedPartiesCurrent_lbl" xml:lang="en-US">Accounts receivable &#8211; related parties, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:to="us-gaap_AccountsReceivableRelatedPartiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestments" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PrepaymentForLongtermInvestments_lbl" xml:lang="en-US">Due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestments" xlink:to="abvc_PrepaymentForLongtermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventories, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermInvestments_lbl" xml:lang="en-US">Short-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expense and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract" xlink:to="abvc_UnlabeledAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl" xml:lang="en-US">Operating lease right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermInvestments_lbl" xml:lang="en-US">Long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermInvestments" xlink:to="us-gaap_LongTermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidExpenseNoncurrent_lbl" xml:lang="en-US">Prepaid expenses &#8211; noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseNoncurrent" xlink:to="us-gaap_PrepaidExpenseNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDeposit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDeposit_lbl" xml:lang="en-US">Security deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDeposit" xlink:to="us-gaap_SecurityDeposit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl" xml:lang="en-US">Prepayment for long-term investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromRelatedPartiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedPartiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueFromRelatedPartiesNoncurrent_lbl" xml:lang="en-US">Due from related parties &#8211; noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedPartiesNoncurrent" xlink:to="us-gaap_DueFromRelatedPartiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract0" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract0_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract0" xlink:to="abvc_UnlabeledAbstract0_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">LIABILITIES AND EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LiabilitiesAbstract_lbl0" xml:lang="en-US">LIABILITIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBankLoansAndNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable_lbl" xml:lang="en-US">Short-term bank loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AdvanceFromCustomers" xlink:href="abvc-20221231.xsd#abvc_AdvanceFromCustomers"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AdvanceFromCustomers_lbl" xml:lang="en-US">Advance from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdvanceFromCustomers" xlink:to="abvc_AdvanceFromCustomers_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl" xml:lang="en-US">Operating lease liabilities &#8211; current portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueToRelatedPartiesCurrent_lbl" xml:lang="en-US">Due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract1" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract1_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract1" xlink:to="abvc_UnlabeledAbstract1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDepositLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SecurityDepositLiability_lbl" xml:lang="en-US">Tenant security deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl" xml:lang="en-US">Operating lease liability &#8211; noncurrent portion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingencies_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred stock, $0.001 par value, 20,000,000 authorized, nil shares issued and outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock, $0.001 par value, 100,000,000 authorized, 32,857,329 and 28,926,322 shares issued and outstanding as of December 31, 2022 and 2021, respectively</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common stock, shares authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common stock, shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockSharesIssued_lbl0" xml:lang="en-US">Common shares, issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common stock, shares outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Noncontrolling interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract2" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract2_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract2" xlink:to="abvc_UnlabeledAbstract2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract3" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract3"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract3_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract3" xlink:to="abvc_UnlabeledAbstract3_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract4" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract4"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract4_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract4" xlink:to="abvc_UnlabeledAbstract4_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract5" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract5"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract5_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract5" xlink:to="abvc_UnlabeledAbstract5_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl" xml:lang="en-US">Selling, general and administrative expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl" xml:lang="en-US">Stock based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract6" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract6"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract6_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract6" xlink:to="abvc_UnlabeledAbstract6_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract7" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract7"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract7_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract7" xlink:to="abvc_UnlabeledAbstract7_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentIncomeInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentIncomeInterest_lbl" xml:lang="en-US">Interest income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RentIncome" xlink:href="abvc-20221231.xsd#abvc_RentIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RentIncome_lbl" xml:lang="en-US">Operating sublease income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RentIncome" xlink:to="abvc_RentIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20221231.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties_lbl" xml:lang="en-US">Operating sublease income &#8211; related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncomeRelatedParties" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RealizedInvestmentGainsLosses_lbl" xml:lang="en-US">Investment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RealizedInvestmentGainsLosses" xlink:to="us-gaap_RealizedInvestmentGainsLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl" xml:lang="en-US">Gain/Loss on foreign exchange changes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl" xml:lang="en-US">Gain/Loss on investment in equity securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherIncome_lbl" xml:lang="en-US">Other income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl" xml:lang="en-US">Government grant income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract8" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract8"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract8_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract8" xlink:to="abvc_UnlabeledAbstract8_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract9" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract9"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract9_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract9" xlink:to="abvc_UnlabeledAbstract9_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Provision for income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract10" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract10"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract10_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract10" xlink:to="abvc_UnlabeledAbstract10_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract11" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract11"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract11_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract11" xlink:to="abvc_UnlabeledAbstract11_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Net loss attributable to noncontrolling interests</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract12" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract12"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract12_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract12" xlink:to="abvc_UnlabeledAbstract12_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl" xml:lang="en-US">Foreign currency translation adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract13" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract13"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract13_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract13" xlink:to="abvc_UnlabeledAbstract13_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareAbstract_lbl" xml:lang="en-US">Net loss per share:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareBasic_lbl" xml:lang="en-US">Basic and diluted (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Basic and diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract14" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract14"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract14_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract14" xlink:to="abvc_UnlabeledAbstract14_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl" xml:lang="en-US">Weighted average number of common shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl" xml:lang="en-US">Basic and diluted (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl" xml:lang="en-US">Basic and diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from operating activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Depreciation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Depreciation_lbl" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InvestmentLoss" xlink:href="abvc-20221231.xsd#abvc_InvestmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InvestmentLoss_lbl" xml:lang="en-US">Impairment of prepaid expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InvestmentLoss" xlink:to="abvc_InvestmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Deferred tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl" xml:lang="en-US">Decrease (increase) in prepaid expenses and other current assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl" xml:lang="en-US">Increase (decrease) in accounts payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl" xml:lang="en-US">Increase (decrease) in accrued expenses and other current liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl" xml:lang="en-US">Increase (decrease) in due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract15" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract15"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract15_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract15" xlink:to="abvc_UnlabeledAbstract15_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract16" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract16"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract16_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract16" xlink:to="abvc_UnlabeledAbstract16_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">Cash flows from financing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl" xml:lang="en-US">Issuance of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0" xml:lang="en-US">Issuance of common stock for debt (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl" xml:lang="en-US">Proceeds from long-term loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl" xml:lang="en-US">Proceeds from short term loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20221231.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl" xml:lang="en-US">Proceeds from short term borrowings from third parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract17" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract17"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract17_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract17" xlink:to="abvc_UnlabeledAbstract17_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">Effect of exchange rate changes on cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract18" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract18"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract18_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract18" xlink:to="abvc_UnlabeledAbstract18_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract19" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract19"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract19_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract19" xlink:to="abvc_UnlabeledAbstract19_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsAbstract_lbl" xml:lang="en-US">Cash and cash equivalents and restricted cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract20" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract20"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract20_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract20" xlink:to="abvc_UnlabeledAbstract20_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental disclosure of cash flows</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US">Cash paid during the year for:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Interest expense paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaid"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Income taxes paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl" xml:lang="en-US">Non-cash financing and investing activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonSharesIssuedForDebtConversion" xlink:href="abvc-20221231.xsd#abvc_CommonSharesIssuedForDebtConversion"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CommonSharesIssuedForDebtConversion_lbl" xml:lang="en-US">Common shares issued for debt conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonSharesIssuedForDebtConversion" xlink:to="abvc_CommonSharesIssuedForDebtConversion_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl" xml:lang="en-US">Issuance of common shares for cash</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Issuance of common shares for cash (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl0" xml:lang="en-US">Common stock , shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl" xml:lang="en-US">Issuance of common shares for consulting service</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl" xml:lang="en-US">Issuance of common shares for consulting service (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xml:lang="en-US">Issuance of common shares for debt conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl" xml:lang="en-US">Issuance of common shares for debt conversion (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation for services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract21" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract21"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract21_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract21" xlink:to="abvc_UnlabeledAbstract21_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:href="abvc-20221231.xsd#abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl" xml:lang="en-US">Stock based compensation for options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CumulativeTransactionAdjustments" xlink:href="abvc-20221231.xsd#abvc_CumulativeTransactionAdjustments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CumulativeTransactionAdjustments_lbl" xml:lang="en-US">Cumulative transaction adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl" xml:lang="en-US">Stock based compensation for options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl" xml:lang="en-US">Stock subscription receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_TreasuryStockValue_lbl" xml:lang="en-US">Treasury stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_GoodwillImpairmentLoss_lbl" xml:lang="en-US">Impairment loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_UnrealizedGainLossOnInvestments_lbl" xml:lang="en-US">Loss on investment in equity securities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnInvestments" xlink:to="us-gaap_UnrealizedGainLossOnInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl" xml:lang="en-US">Inventory allowance for valuation losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ProvisionForDoubtfulAccount" xlink:href="abvc-20221231.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_ProvisionForDoubtfulAccount_lbl" xml:lang="en-US">Provision for doubtful accounts, net of recovery</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProvisionForDoubtfulAccount" xlink:to="abvc_ProvisionForDoubtfulAccount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GovernmentGrantIncome" xlink:href="abvc-20221231.xsd#abvc_GovernmentGrantIncome"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_GovernmentGrantIncome_lbl" xml:lang="en-US">Government grant income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GovernmentGrantIncome_lbl0" xml:lang="en-US">Government grant income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl" xml:lang="en-US">Other non-cash income and expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Decrease (increase) in accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl" xml:lang="en-US">Decrease (increase) in due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Decrease (increase) in inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables_lbl" xml:lang="en-US">Increase (decrease) in advanced from customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived_lbl" xml:lang="en-US">Increase (decrease) in tenant security deposit received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireInvestments_lbl" xml:lang="en-US">Purchase of investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireInvestments" xlink:to="us-gaap_PaymentsToAcquireInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments_lbl" xml:lang="en-US">Prepayment for equity investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl" xml:lang="en-US">Payment for offering costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl" xml:lang="en-US">Repayment of convertible notes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfShorttermLoan" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfShorttermLoan"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_RepaymentOfShorttermLoan_lbl" xml:lang="en-US">Repayment of short-term loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfShorttermLoan" xlink:to="abvc_RepaymentOfShorttermLoan_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RepaymentOfNotesPayable" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_RepaymentOfNotesPayable_lbl" xml:lang="en-US">Repayment of notes payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfNotesPayable" xlink:to="abvc_RepaymentOfNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CommonStockMember_lbl0" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_SubscribedStockMember" xlink:href="abvc-20221231.xsd#abvc_SubscribedStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SubscribedStockMember_lbl" xml:lang="en-US">Stock Subscription Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SubscribedStockMember" xlink:to="abvc_SubscribedStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Accumulated Deficit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TreasuryStockMember_lbl" xml:lang="en-US">Treasury Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockMember" xlink:to="us-gaap_TreasuryStockMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Non controlling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl" xml:lang="en-US">ORGANIZATION AND DESCRIPTION OF BUSINESS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl" xml:lang="en-US">Schedule of property and equipment under capital leases, generally based on the following useful lives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl" xml:lang="en-US">Estimated Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl" xml:lang="en-US">COLLABORATIVE AGREEMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl" xml:lang="en-US">INVENTORY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl" xml:lang="en-US">Schedule of inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryFinishedGoods"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryFinishedGoods_lbl" xml:lang="en-US">Finished goods</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryWorkInProcess"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryWorkInProcess_lbl" xml:lang="en-US">Work-in-process</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryRawMaterials"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryRawMaterials_lbl" xml:lang="en-US">Raw materials</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="us-gaap_InventoryRawMaterials_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">PROPERTY AND EQUIPMENT</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">Schedule of property and equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Property and equipment, gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl" xml:lang="en-US">Property and equipment, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentTextBlock" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LongTermInvestmentTextBlock_lbl" xml:lang="en-US">LONG-TERM INVESTMENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentTextBlock" xlink:to="abvc_LongTermInvestmentTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl" xml:lang="en-US">Schedule of ownership percentages of investee</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OwnershipPercentage" xlink:href="abvc-20221231.xsd#abvc_OwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OwnershipPercentage" xlink:to="abvc_OwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AccountingTreatmentDescription" xlink:href="abvc-20221231.xsd#abvc_AccountingTreatmentDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AccountingTreatmentDescription_lbl" xml:lang="en-US">Accounting treatments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccountingTreatmentDescription" xlink:to="abvc_AccountingTreatmentDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl" xml:lang="en-US">Schedule of extent the investee relies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl" xml:lang="en-US">Relationship with the Company and its subsidiaries, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl0" xml:lang="en-US">Relationship with the Company and its subsidiaries</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl" xml:lang="en-US">Schedule of long-term investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20221231.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20221231.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl" xml:lang="en-US">Non-marketable Cost Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20221231.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EquityMethodInvestmentsNetAbstract_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="abvc_EquityMethodInvestmentsNetAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestments_lbl" xml:lang="en-US">Equity Method Investments, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl" xml:lang="en-US">Schedule of balance sheet</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Noncurrent Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Noncurrent Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityOther_lbl" xml:lang="en-US">Stockholders&#8217; Equity (Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityOther" xlink:to="us-gaap_StockholdersEquityOther_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl" xml:lang="en-US">Schedule of statement of operation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GainLossOnSalesOfLoansNet_lbl" xml:lang="en-US">Net sales</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfLoansNet" xlink:to="us-gaap_GainLossOnSalesOfLoansNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0" xml:lang="en-US">Net loss attributable to ABVC&#8217;s common stockholders (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:href="abvc-20221231.xsd#abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl" xml:lang="en-US">Share of losses from investments accounted for using the equity method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl" xml:lang="en-US">Schedule of equity investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl" xml:lang="en-US">Share of equity method investee losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDisclosureTextBlock" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertibleNotesPayableDisclosureTextBlock_lbl" xml:lang="en-US">CONVERTIBLE NOTES PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDisclosureTextBlock" xlink:to="abvc_ConvertibleNotesPayableDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">BANK LOANS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl" xml:lang="en-US">Schedule of short-term bank loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermBorrowings_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl" xml:lang="en-US">PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MortgageNotesPayableDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl" xml:lang="en-US">NOTES PAYABLE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl" xml:lang="en-US">SHORT-TERM LOAN</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">RELATED PARTIES TRANSACTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl" xml:lang="en-US">Schedule of company with whom transactions are reported in these financial statements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl" xml:lang="en-US">Schedule of accounts receivable due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedParties"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableRelatedParties_lbl" xml:lang="en-US">Total accounts receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableRelatedParties" xlink:to="us-gaap_AccountsReceivableRelatedParties_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl" xml:lang="en-US">Schedule of revenue from related party- Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_Rgene" xlink:href="abvc-20221231.xsd#abvc_Rgene"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_Rgene_lbl" xml:lang="en-US">Rgene</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_Rgene" xlink:to="abvc_Rgene_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_Revenuefromrelatedpartytotal" xlink:href="abvc-20221231.xsd#abvc_Revenuefromrelatedpartytotal"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_Revenuefromrelatedpartytotal_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_Revenuefromrelatedpartytotal" xlink:to="abvc_Revenuefromrelatedpartytotal_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl" xml:lang="en-US">Schedule of due from related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueFromRelatedPartiesNoncurrents" xlink:href="abvc-20221231.xsd#abvc_DueFromRelatedPartiesNoncurrents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueFromRelatedPartiesNoncurrents_lbl" xml:lang="en-US">Due from related parties- Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromRelatedPartiesNoncurrents" xlink:to="abvc_DueFromRelatedPartiesNoncurrents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl" xml:lang="en-US">Schedule of amount due to related parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20221231.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl" xml:lang="en-US">Total</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl" xml:lang="en-US">INCOME TAXES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl" xml:lang="en-US">Schedule of income tax expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CurrentAbstract" xlink:href="abvc-20221231.xsd#abvc_CurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CurrentAbstract_lbl" xml:lang="en-US">Current:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CurrentAbstract" xlink:to="abvc_CurrentAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Total Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DeferredAbstract" xlink:href="abvc-20221231.xsd#abvc_DeferredAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DeferredAbstract_lbl" xml:lang="en-US">Deferred:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredAbstract" xlink:to="abvc_DeferredAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Federal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">State</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl" xml:lang="en-US">Total Deferred</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl" xml:lang="en-US">Schedule of deferred tax assets (liability)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetImpairmentCharges"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AssetImpairmentCharges_lbl" xml:lang="en-US">Loss on impairment of Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl" xml:lang="en-US">Net operating loss carryforwards in the Taiwan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTaxCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentTaxCredit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentTaxCredit_lbl" xml:lang="en-US">Tax credit of investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTaxCredit" xlink:to="us-gaap_InvestmentTaxCredit_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLiability_lbl" xml:lang="en-US">Operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherDeferredCostsGross"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherDeferredCostsGross_lbl" xml:lang="en-US">Deferred tax assets, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDeferredCostsGross" xlink:to="us-gaap_OtherDeferredCostsGross_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl" xml:lang="en-US">Deferred tax assets, net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">EQUITY</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsTextBlock" xlink:href="abvc-20221231.xsd#abvc_StockOptionsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockOptionsTextBlock_lbl" xml:lang="en-US">STOCK OPTIONS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsTextBlock" xlink:to="abvc_StockOptionsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl" xml:lang="en-US">Schedule of options issued and outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl" xml:lang="en-US">Number of Underlying Shares, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl0" xml:lang="en-US">Stock options aggregate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl" xml:lang="en-US">Number of Underlying Shares, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Forfeited</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl" xml:lang="en-US">Weighted- Average Contractual Life Remaining in Years, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Exercisable price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20221231.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl" xml:lang="en-US">Number of Underlying Shares, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl" xml:lang="en-US">Weighted-Average Exercise Price Per Share, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20221231.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl" xml:lang="en-US">Schedule of fair value of stock options granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl" xml:lang="en-US">Risk free interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Expected term (in years)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl" xml:lang="en-US">Dividend yield</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl" xml:lang="en-US">Expected volatility</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl" xml:lang="en-US">LOSS PER SHARE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl" xml:lang="en-US">Schedule of loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NumeratorAbstract" xlink:href="abvc-20221231.xsd#abvc_NumeratorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NumeratorAbstract_lbl" xml:lang="en-US">Numerator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract" xlink:to="abvc_NumeratorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract22" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract22"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract22_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract22" xlink:to="abvc_UnlabeledAbstract22_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DenominatorAbstract" xlink:href="abvc-20221231.xsd#abvc_DenominatorAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DenominatorAbstract_lbl" xml:lang="en-US">Denominator:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_DenominatorAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageSharesOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract_lbl" xml:lang="en-US">Weighted-average shares outstanding:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedaverageSharesOutstandingBasic" xlink:href="abvc-20221231.xsd#abvc_WeightedaverageSharesOutstandingBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedaverageSharesOutstandingBasic_lbl" xml:lang="en-US">Weighted-average shares outstanding - Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedaverageSharesOutstandingBasic" xlink:to="abvc_WeightedaverageSharesOutstandingBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl" xml:lang="en-US">Stock options (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageNumberOfSharesDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted_lbl" xml:lang="en-US">Weighted-average shares outstanding - Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageNumberOfSharesDiluted" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract23" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract23"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract23_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract23" xlink:to="abvc_UnlabeledAbstract23_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareAbstract" xlink:href="abvc-20221231.xsd#abvc_LossPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareAbstract_lbl" xml:lang="en-US">Loss per share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareBasic" xlink:href="abvc-20221231.xsd#abvc_LossPerShareBasic"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareBasic_lbl" xml:lang="en-US">-Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareBasic" xlink:to="abvc_LossPerShareBasic_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDiluted" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDiluted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LossPerShareDiluted_lbl" xml:lang="en-US">-Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDiluted" xlink:to="abvc_LossPerShareDiluted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl" xml:lang="en-US">LEASE</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock_lbl" xml:lang="en-US">Schedule of operating lease arrangements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock" xlink:to="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl" xml:lang="en-US">Operating lease right-of-use assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitiescurrents" xlink:href="abvc-20221231.xsd#abvc_OperatingLeaseLiabilitiescurrents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeaseLiabilitiescurrents_lbl" xml:lang="en-US">Operating lease liabilities (current)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitiescurrents" xlink:to="abvc_OperatingLeaseLiabilitiescurrents_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent" xlink:href="abvc-20221231.xsd#abvc_OperatingLeaseLiabilitienoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent_lbl" xml:lang="en-US">Operating lease liabilities (noncurrent)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitienoncurrent" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl" xml:lang="en-US">Schedule of lease expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Operating lease expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl" xml:lang="en-US">Cash paid for amounts included in the measurement of operating lease liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl" xml:lang="en-US">Weighted Average Remaining Lease Term:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UnlabeledAbstract24" xlink:href="abvc-20221231.xsd#abvc_UnlabeledAbstract24"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnlabeledAbstract24_lbl" xml:lang="en-US"></label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract24" xlink:to="abvc_UnlabeledAbstract24_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WeightedAverageDiscountRateAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WeightedAverageDiscountRateAbstract_lbl" xml:lang="en-US">Weighted Average Discount Rate:</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl" xml:lang="en-US">Operating leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock_lbl" xml:lang="en-US">Schedule of minimum future annual payments under non-cancellable leases</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" xlink:to="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl" xml:lang="en-US">2023</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl" xml:lang="en-US">2024</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl" xml:lang="en-US">2025</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl" xml:lang="en-US">2026</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl" xml:lang="en-US">2027</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20221231.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl" xml:lang="en-US">Less: Imputed interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">COMMITMENTS AND CONTINGENCIES</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">SUBSEQUENT EVENTS</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20221231.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl" xml:lang="en-US">Allowance for inventory valuation and obsolescence loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Less: accumulated depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalProvisionForIncomeTaxe" xlink:href="abvc-20221231.xsd#abvc_TotalProvisionForIncomeTaxe"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="abvc_TotalProvisionForIncomeTaxe_lbl" xml:lang="en-US">Total provision for income taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalProvisionForIncomeTaxe" xlink:to="abvc_TotalProvisionForIncomeTaxe_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl" xml:lang="en-US">Operating lease assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl" xml:lang="en-US">Valuation allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20221231.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember_lbl" xml:lang="en-US">Buildings and leasehold improvements [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl" xml:lang="en-US">Machinery and equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficeEquipmentMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OfficeEquipmentMember_lbl" xml:lang="en-US">Office equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LandMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandMember_lbl" xml:lang="en-US">Land [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandMember" xlink:to="us-gaap_LandMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember_lbl" xml:lang="en-US">Braingenesis Biotechnology Co., Ltd. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenepharmBiotechCorporationMember_lbl" xml:lang="en-US">Genepharm Biotech Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenepharmBiotechCorporationMember" xlink:to="abvc_GenepharmBiotechCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioHopeKingCorporationMember_lbl" xml:lang="en-US">BioHopeKing Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioHopeKingCorporationMember" xlink:to="abvc_BioHopeKingCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstCorporationMember_lbl" xml:lang="en-US">BioFirst Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneCorporationMember_lbl" xml:lang="en-US">Rgene Corporation [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationMember" xlink:to="abvc_RgeneCorporationMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstMember_lbl" xml:lang="en-US">BioFirst [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstMember" xlink:to="abvc_BioFirstMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneMember_lbl" xml:lang="en-US">Rgene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneMember" xlink:to="abvc_RgeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayUnitedBankMember_lbl" xml:lang="en-US">Cathay United Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedBankMember" xlink:to="abvc_CathayUnitedBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CTBCBankMember" xlink:href="abvc-20221231.xsd#abvc_CTBCBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CTBCBankMember_lbl" xml:lang="en-US">CTBC Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CTBCBankMember" xlink:to="abvc_CTBCBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayBankMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayBankMember_lbl" xml:lang="en-US">Cathay Bank [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayBankMember" xlink:to="abvc_CathayBankMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstCorporationtheBioFirstMember_lbl" xml:lang="en-US">BioFirst Corporation (the &quot;BioFirst&quot;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationtheBioFirstMember" xlink:to="abvc_BioFirstCorporationtheBioFirstMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl" xml:lang="en-US">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RgeneCorporationtheRgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RgeneCorporationtheRgeneMember_lbl" xml:lang="en-US">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationtheRgeneMember" xlink:to="abvc_RgeneCorporationtheRgeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20221231.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember_lbl" xml:lang="en-US">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20221231.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl" xml:lang="en-US">AsiaGene Corporation (the &#8220;AsiaGene&#8221;)	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EugeneJiangMember" xlink:href="abvc-20221231.xsd#abvc_EugeneJiangMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EugeneJiangMember_lbl" xml:lang="en-US">Eugene Jiang [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EugeneJiangMember" xlink:to="abvc_EugeneJiangMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20221231.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember_lbl" xml:lang="en-US">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20221231.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember_lbl" xml:lang="en-US">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionArtsPromotionInctheLionArtsMember" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YoshinobuOdairatheOdairaMember" xlink:href="abvc-20221231.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YoshinobuOdairatheOdairaMember_lbl" xml:lang="en-US">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YoshinobuOdairatheOdairaMember" xlink:to="abvc_YoshinobuOdairatheOdairaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmInctheGenePharmMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl" xml:lang="en-US">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl0" xml:lang="en-US">GenePharm, Inc [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20221231.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl" xml:lang="en-US">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAInctheLBGUSAMember" xlink:href="abvc-20221231.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LBGUSAInctheLBGUSAMember_lbl" xml:lang="en-US">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAInctheLBGUSAMember" xlink:to="abvc_LBGUSAInctheLBGUSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20221231.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LionGeneCorporationtheLionGeneMember_lbl" xml:lang="en-US">LionGene Corporation (the &#8220;LionGene&#8221;)	[Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionGeneCorporationtheLionGeneMember" xlink:to="abvc_LionGeneCorporationtheLionGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20221231.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl" xml:lang="en-US">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:href="abvc-20221231.xsd#abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl" xml:lang="en-US">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) One [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20221231.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember_lbl" xml:lang="en-US">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyVenturesLLCAmkeyMember" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioLiteJapanMember_lbl" xml:lang="en-US">BioLite Japan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioLiteJapanMember" xlink:to="abvc_BioLiteJapanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20221231.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ABVCBioPharmaHKLimitedMember_lbl" xml:lang="en-US">ABVC BioPharma (HK), Limited [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ABVCBioPharmaHKLimitedMember" xlink:to="abvc_ABVCBioPharmaHKLimitedMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GenePharmIncMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GenePharmIncMember_lbl" xml:lang="en-US">GenePharm Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmIncMember" xlink:to="abvc_GenePharmIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AmkeyMember" xlink:href="abvc-20221231.xsd#abvc_AmkeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AmkeyMember_lbl" xml:lang="en-US">Amkey [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyMember" xlink:to="abvc_AmkeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RevenueMember" xlink:href="abvc-20221231.xsd#abvc_RevenueMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RevenueMember_lbl" xml:lang="en-US">Due from related party- Current [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenueMember" xlink:to="abvc_RevenueMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RevenuesMember" xlink:href="abvc-20221231.xsd#abvc_RevenuesMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RevenuesMember_lbl" xml:lang="en-US">Revenue from related party [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenuesMember" xlink:to="abvc_RevenuesMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstAustraliaMember_lbl" xml:lang="en-US">BioFirst (Australia) [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LBGUSAMember" xlink:href="abvc-20221231.xsd#abvc_LBGUSAMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LBGUSAMember_lbl" xml:lang="en-US">LBG USA [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAMember" xlink:to="abvc_LBGUSAMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_KeypointMember" xlink:href="abvc-20221231.xsd#abvc_KeypointMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_KeypointMember_lbl" xml:lang="en-US">Keypoint [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointMember" xlink:to="abvc_KeypointMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AsiaGeneMember" xlink:href="abvc-20221231.xsd#abvc_AsiaGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AsiaGeneMember_lbl" xml:lang="en-US">AsiaGene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneMember" xlink:to="abvc_AsiaGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_YuanGeneMember" xlink:href="abvc-20221231.xsd#abvc_YuanGeneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_YuanGeneMember_lbl" xml:lang="en-US">YuanGene [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneMember" xlink:to="abvc_YuanGeneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TheJiangsMember" xlink:href="abvc-20221231.xsd#abvc_TheJiangsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TheJiangsMember_lbl" xml:lang="en-US">The Jiangs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TheJiangsMember" xlink:to="abvc_TheJiangsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DueToshareholdersMember" xlink:href="abvc-20221231.xsd#abvc_DueToshareholdersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DueToshareholdersMember_lbl" xml:lang="en-US">Due to Shareholders [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToshareholdersMember" xlink:to="abvc_DueToshareholdersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOptionMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeStockOptionMember_lbl" xml:lang="en-US">Stock Options [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfArrangementAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TypeOfArrangementAxis_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_TypeOfArrangementAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyAxis" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TypeOfCurrencyAxis_lbl" xml:lang="en-US">Type Of Currency [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_StatementScenarioAxis_lbl" xml:lang="en-US">Scenario [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_StatementScenarioAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsidiarySaleOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsidiarySaleOfStockAxis_lbl" xml:lang="en-US">Sale of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SubsidiarySaleOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameAxis_lbl" xml:lang="en-US">Plan Name [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeAxis_lbl" xml:lang="en-US">Subsequent Event Type [Axis]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeAxis_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ExcessStockSharesIssued_lbl" xml:lang="en-US">Common stock issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesIssued" xlink:to="us-gaap_ExcessStockSharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ExcessStockSharesIssued_lbl0" xml:lang="en-US">Common shares, issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesIssued" xlink:to="us-gaap_ExcessStockSharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl" xml:lang="en-US">Pre-stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl0" xml:lang="en-US">Common stock issued pre-stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:href="abvc-20221231.xsd#abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl" xml:lang="en-US">Percentage of common shares issued and outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfIssuedShareCapital" xlink:href="abvc-20221231.xsd#abvc_PercentageOfIssuedShareCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfIssuedShareCapital_lbl" xml:lang="en-US">Percentage of issued share capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfIssuedShareCapital" xlink:to="abvc_PercentageOfIssuedShareCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteStockSplit_lbl" xml:lang="en-US">Pre-stock split, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteStockSplit" xlink:to="us-gaap_StockholdersEquityNoteStockSplit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateOfSharesIssued" xlink:href="abvc-20221231.xsd#abvc_AggregateOfSharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateOfSharesIssued_lbl" xml:lang="en-US">Aggregate of shares, issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CompanyReported" xlink:href="abvc-20221231.xsd#abvc_CompanyReported"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CompanyReported_lbl" xml:lang="en-US">Company reported (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CompanyReported" xlink:to="abvc_CompanyReported_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Capital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_Capital_lbl" xml:lang="en-US">Working capital (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Capital" xlink:to="us-gaap_Capital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeCollateralRightToReclaimCash"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash_lbl" xml:lang="en-US">Net cash outflows (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityParOrStatedValuePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl" xml:lang="en-US">Common stock, par value (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesAuthorized"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ExcessStockSharesAuthorized_lbl" xml:lang="en-US">Common stock authorized (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesAuthorized" xlink:to="us-gaap_ExcessStockSharesAuthorized_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl" xml:lang="en-US">Restricted cash equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl" xml:lang="en-US">Account receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TotalRevenues" xlink:href="abvc-20221231.xsd#abvc_TotalRevenues"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TotalRevenues_lbl" xml:lang="en-US">Total revenues percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenues" xlink:to="abvc_TotalRevenues_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ImpairmentOfEquityInvestments" xlink:href="abvc-20221231.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl" xml:lang="en-US">Impairment of equity investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LabourPensionFundPercentage" xlink:href="abvc-20221231.xsd#abvc_LabourPensionFundPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LabourPensionFundPercentage_lbl" xml:lang="en-US">Labor pension fund percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LabourPensionFundPercentage" xlink:to="abvc_LabourPensionFundPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfMonthlyContributions" xlink:href="abvc-20221231.xsd#abvc_PercentageOfMonthlyContributions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfMonthlyContributions_lbl" xml:lang="en-US">Percentage of monthly contribution</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfMonthlyContributions" xlink:to="abvc_PercentageOfMonthlyContributions_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DefinedBenefitPlanServiceCost_lbl" xml:lang="en-US">Employee benefits amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanServiceCost" xlink:to="us-gaap_DefinedBenefitPlanServiceCost_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForEmployees" xlink:href="abvc-20221231.xsd#abvc_StockBasedCompensationForEmployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockBasedCompensationForEmployees_lbl" xml:lang="en-US">Employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForEmployees" xlink:to="abvc_StockBasedCompensationForEmployees_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockBasedCompensationForNonemployees" xlink:href="abvc-20221231.xsd#abvc_StockBasedCompensationForNonemployees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockBasedCompensationForNonemployees_lbl" xml:lang="en-US">Non-employee stock-based compensation expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForNonemployees" xlink:to="abvc_StockBasedCompensationForNonemployees_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20221231.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl" xml:lang="en-US">Benefit percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePayments" xlink:href="abvc-20221231.xsd#abvc_MilestonePayments"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestonePayments_lbl" xml:lang="en-US">Milestone payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl" xml:lang="en-US">Description of payment settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_UpfrontCashPayment" xlink:href="abvc-20221231.xsd#abvc_UpfrontCashPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UpfrontCashPayment_lbl" xml:lang="en-US">Upfront cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20221231.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl" xml:lang="en-US">Percentage of payments under co-development agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_IssuanceOfStockValue" xlink:href="abvc-20221231.xsd#abvc_IssuanceOfStockValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_IssuanceOfStockValue_lbl" xml:lang="en-US">Total cash amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20221231.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl" xml:lang="en-US">Milestone payments royalty percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDescription" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CollaborativeAgreementsDescription_lbl" xml:lang="en-US">Collaborative agreements, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDescription" xlink:to="abvc_CollaborativeAgreementsDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PaymentsForParticipationLiabilities_lbl" xml:lang="en-US">Compensation amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForParticipationLiabilities" xlink:to="us-gaap_PaymentsForParticipationLiabilities_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AdditionCashPayment" xlink:href="abvc-20221231.xsd#abvc_AdditionCashPayment"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AdditionCashPayment_lbl" xml:lang="en-US">Addition cash payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional paid-in capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent_lbl" xml:lang="en-US">Amount received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" xlink:to="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CoDevAgreementDescription" xlink:href="abvc-20221231.xsd#abvc_CoDevAgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CoDevAgreementDescription_lbl" xml:lang="en-US">Co-Dev agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CoDevAgreementDescription" xlink:to="abvc_CoDevAgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl" xml:lang="en-US">Licensing rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense_lbl" xml:lang="en-US">Research and development expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherResearchAndDevelopmentExpense" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Shares issued (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_SharesIssued_lbl0" xml:lang="en-US">Shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandAndLandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LandAndLandImprovements"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LandAndLandImprovements_lbl" xml:lang="en-US">Land value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandAndLandImprovements" xlink:to="us-gaap_LandAndLandImprovements_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage_lbl" xml:lang="en-US">Ownership percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseAdditionalShares" xlink:href="abvc-20221231.xsd#abvc_PurchaseAdditionalShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchaseAdditionalShares_lbl" xml:lang="en-US">Purchase an additional shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseAdditionalShares" xlink:to="abvc_PurchaseAdditionalShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl" xml:lang="en-US">Aggregate amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl" xml:lang="en-US">Common stock, shares percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConversionOfStockDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockDescription_lbl" xml:lang="en-US">Conversion price, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockDescription" xlink:to="us-gaap_ConversionOfStockDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl0" xml:lang="en-US">Price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/netLabel" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl1" xml:lang="en-US">Initial conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNote" xlink:href="abvc-20221231.xsd#abvc_ConvertiblePromissoryNote"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertiblePromissoryNote_lbl" xml:lang="en-US">Convertible promissory note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNote" xlink:to="abvc_ConvertiblePromissoryNote_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl" xml:lang="en-US">Convertible promissory note, shares (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleDebt_lbl" xml:lang="en-US">Convertible debenture</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl" xml:lang="en-US">Accrued convertible interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0" xml:lang="en-US">Accrued interest expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndDebtExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndDebtExpense_lbl" xml:lang="en-US">Total interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Maturity date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl" xml:lang="en-US">Bears interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl0" xml:lang="en-US">Bearing interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentTerm_lbl" xml:lang="en-US">Debt instrument term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_principalAmount" xlink:href="abvc-20221231.xsd#abvc_principalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_principalAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_principalAmount_lbl0" xml:lang="en-US">Principle amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl" xml:lang="en-US">Principal amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreement" xlink:href="abvc-20221231.xsd#abvc_LoanAgreement"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreement_lbl" xml:lang="en-US">Loan agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreement" xlink:to="abvc_LoanAgreement_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseDebt_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl" xml:lang="en-US">Interest at a fixed rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ReceivedLoanAmount" xlink:href="abvc-20221231.xsd#abvc_ReceivedLoanAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ReceivedLoanAmount_lbl" xml:lang="en-US">Received loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ReceivedLoanAmount" xlink:to="abvc_ReceivedLoanAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ExceedingAmount" xlink:href="abvc-20221231.xsd#abvc_ExceedingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ExceedingAmount_lbl" xml:lang="en-US">Exceeding amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExceedingAmount" xlink:to="abvc_ExceedingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LoansPayable_lbl" xml:lang="en-US">Outstanding loan balance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LoansPayable_lbl0" xml:lang="en-US">Total loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionProgram" xlink:href="abvc-20221231.xsd#abvc_LoanFromPaycheckProtectionProgram"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanFromPaycheckProtectionProgram_lbl" xml:lang="en-US">Loan from paycheck protection program</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionProgram" xlink:to="abvc_LoanFromPaycheckProtectionProgram_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:href="abvc-20221231.xsd#abvc_ForgivenAmountPercentageUsedForPayroll"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll_lbl" xml:lang="en-US">Forgiven amount percentage used for payroll</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPaymentTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl" xml:lang="en-US">Debt Instrument, Payment Terms of description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PromissoryNoteDescription" xlink:href="abvc-20221231.xsd#abvc_PromissoryNoteDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PromissoryNoteDescription_lbl" xml:lang="en-US">Promissory note description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PromissoryNoteDescription" xlink:to="abvc_PromissoryNoteDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanFromPaycheckProtectionPrograms" xlink:href="abvc-20221231.xsd#abvc_LoanFromPaycheckProtectionPrograms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanFromPaycheckProtectionPrograms_lbl" xml:lang="en-US">Loan from paycheck protection programs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionPrograms" xlink:to="abvc_LoanFromPaycheckProtectionPrograms_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAmout" xlink:href="abvc-20221231.xsd#abvc_LoanAmout"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAmout_lbl" xml:lang="en-US">Loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAmout" xlink:to="abvc_LoanAmout_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl" xml:lang="en-US">Loan forgiven</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WorkingCapital" xlink:href="abvc-20221231.xsd#abvc_WorkingCapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WorkingCapital_lbl" xml:lang="en-US">Working capital amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapital" xlink:to="abvc_WorkingCapital_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNotesPayable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_OtherNotesPayable_lbl" xml:lang="en-US">Balance due amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseOther_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnsecuredDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnsecuredDebt"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UnsecuredDebt_lbl" xml:lang="en-US">Unsecured loan amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnsecuredDebt" xlink:to="us-gaap_UnsecuredDebt_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtInterestRateIncrease" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndFeeIncomeOtherLoans"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans_lbl" xml:lang="en-US">Interest loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromOtherRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromOtherRelatedPartiesCurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueFromOtherRelatedPartiesCurrent_lbl" xml:lang="en-US">Due from rgene amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromOtherRelatedPartiesCurrent" xlink:to="us-gaap_DueFromOtherRelatedPartiesCurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InterestRate" xlink:href="abvc-20221231.xsd#abvc_InterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InterestRate_lbl" xml:lang="en-US">Interest rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestRate" xlink:to="abvc_InterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl" xml:lang="en-US">Discount of stock price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl" xml:lang="en-US">Balance of outstanding loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl" xml:lang="en-US">Accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RelatedPartiesTransactions_lbl" xml:lang="en-US">Related parties transactions, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactions" xlink:to="abvc_RelatedPartiesTransactions_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DebtInstrumentAggregateAmount" xlink:href="abvc-20221231.xsd#abvc_DebtInstrumentAggregateAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DebtInstrumentAggregateAmount_lbl" xml:lang="en-US">Due from rgene amounted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentAggregateAmount" xlink:to="abvc_DebtInstrumentAggregateAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl" xml:lang="en-US">Interest rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl" xml:lang="en-US">Loan agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromEmployeesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromEmployeesNoncurrent"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_DueFromEmployeesNoncurrent_lbl" xml:lang="en-US">Due amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromEmployeesNoncurrent" xlink:to="us-gaap_DueFromEmployeesNoncurrent_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregatedAmount" xlink:href="abvc-20221231.xsd#abvc_AggregatedAmount"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregatedAmount_lbl" xml:lang="en-US">Aggregated amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregatedAmount" xlink:to="abvc_AggregatedAmount_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrepaidInterest_lbl" xml:lang="en-US">Advanced amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidInterest" xlink:to="us-gaap_PrepaidInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtPercentageBearingVariableInterestRate"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl" xml:lang="en-US">Interest rate percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingAdvanceFromRelatedParty" xlink:href="abvc-20221231.xsd#abvc_OutstandingAdvanceFromRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingAdvanceFromRelatedParty_lbl" xml:lang="en-US">Outstanding advance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingAdvanceFromRelatedParty" xlink:to="abvc_OutstandingAdvanceFromRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateWorkingcapital" xlink:href="abvc-20221231.xsd#abvc_AggregateWorkingcapital"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateWorkingcapital_lbl" xml:lang="en-US">Aggregate working capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateWorkingcapital" xlink:to="abvc_AggregateWorkingcapital_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest" xlink:href="abvc-20221231.xsd#abvc_OutstandingPrincipalAndAccruedInterest"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest_lbl" xml:lang="en-US">Outstanding principal and accrued interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterest" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseRelatedParty"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InterestExpenseRelatedParty_lbl" xml:lang="en-US">Interest expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseRelatedParty" xlink:to="us-gaap_InterestExpenseRelatedParty_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PlacementAgentAgreementDescription" xlink:href="abvc-20221231.xsd#abvc_PlacementAgentAgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PlacementAgentAgreementDescription_lbl" xml:lang="en-US">Placement agent agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PlacementAgentAgreementDescription" xlink:to="abvc_PlacementAgentAgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfessionalFees_lbl" xml:lang="en-US">Consulting fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharePrice_lbl" xml:lang="en-US">Consulting and advisory services value per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AgreementDescription" xlink:href="abvc-20221231.xsd#abvc_AgreementDescription"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AgreementDescription_lbl" xml:lang="en-US">Agreement, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementDescription" xlink:to="abvc_AgreementDescription_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RestrictedCommonShares" xlink:href="abvc-20221231.xsd#abvc_RestrictedCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_RestrictedCommonShares_lbl" xml:lang="en-US">Restricted common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedCommonShares" xlink:to="abvc_RestrictedCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertiblePromissoryNoteValue" xlink:href="abvc-20221231.xsd#abvc_ConvertiblePromissoryNoteValue"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConvertiblePromissoryNoteValue_lbl" xml:lang="en-US">Convertible promissory note value (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNoteValue" xlink:to="abvc_ConvertiblePromissoryNoteValue_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_DescriptionOfPublicOffering" xlink:href="abvc-20221231.xsd#abvc_DescriptionOfPublicOffering"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_DescriptionOfPublicOffering_lbl" xml:lang="en-US">Public offering , description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfPublicOffering" xlink:to="abvc_DescriptionOfPublicOffering_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl" xml:lang="en-US">Common stock issued to professional investors</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LegalFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_LegalFees_lbl" xml:lang="en-US">Legal fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromWarrantExercises" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl" xml:lang="en-US">Gross proceeds from exercise of warrants (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl" xml:lang="en-US">Warrants exercised</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl" xml:lang="en-US">Warrants exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_AggregateCommonStockShares" xlink:href="abvc-20221231.xsd#abvc_AggregateCommonStockShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_AggregateCommonStockShares_lbl" xml:lang="en-US">Aggregate common stock shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingFees" xlink:href="abvc-20221231.xsd#abvc_ConsultingFees"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConsultingFees_lbl" xml:lang="en-US">Service fee (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_ConsultingFees_lbl0" xml:lang="en-US">Consulting fees (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnrestrictedCommonShares" xlink:href="abvc-20221231.xsd#abvc_UnrestrictedCommonShares"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnrestrictedCommonShares_lbl" xml:lang="en-US">Unrestricted common shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl" xml:lang="en-US">Consulting and advisory services amount (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConversionOfStockSharesIssued1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConversionOfStockSharesIssued1_lbl" xml:lang="en-US">Shares issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesIssued1" xlink:to="us-gaap_ConversionOfStockSharesIssued1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityRedemptionPricePerShare"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl" xml:lang="en-US">Offering per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_GrossProceeds" xlink:href="abvc-20221231.xsd#abvc_GrossProceeds"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_GrossProceeds_lbl" xml:lang="en-US">Gross proceeds (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GrossProceeds" xlink:to="abvc_GrossProceeds_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WarrantsTerm" xlink:href="abvc-20221231.xsd#abvc_WarrantsTerm"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WarrantsTerm_lbl" xml:lang="en-US">Warrants term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsTerm" xlink:to="abvc_WarrantsTerm_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xml:lang="en-US">Shares of common stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CommonStockIssuedAfterStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedAfterStockSplit"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CommonStockIssuedAfterStockSplit_lbl" xml:lang="en-US">Common stock issued post-stock split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedAfterStockSplit" xlink:to="abvc_CommonStockIssuedAfterStockSplit_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConversionPrice" xlink:href="abvc-20221231.xsd#abvc_ConversionPrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConversionPrice_lbl" xml:lang="en-US">Conversion price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPrice" xlink:to="abvc_ConversionPrice_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl" xml:lang="en-US">Options vested grant date exercisable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl" xml:lang="en-US">Exercise price per share (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl0" xml:lang="en-US">Common stock , exercise price (in Dollars per share)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_FairValueOfOptionsGranted" xlink:href="abvc-20221231.xsd#abvc_FairValueOfOptionsGranted"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_FairValueOfOptionsGranted_lbl" xml:lang="en-US">Fair value of options granted (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_FairValueOfOptionsGranted" xlink:to="abvc_FairValueOfOptionsGranted_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl" xml:lang="en-US">Options available for grant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl" xml:lang="en-US">Stock-based compensation expense (in Dollars)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchasePrice" xlink:href="abvc-20221231.xsd#abvc_PurchasePrice"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchasePrice_lbl" xml:lang="en-US">Purchase price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePrice" xlink:to="abvc_PurchasePrice_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PurchaseWarrant" xlink:href="abvc-20221231.xsd#abvc_PurchaseWarrant"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PurchaseWarrant_lbl" xml:lang="en-US">Purchase warrants (in Shares)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrant" xlink:to="abvc_PurchaseWarrant_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiscalPeriod"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FiscalPeriod_lbl" xml:lang="en-US">Fiscal Year</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiscalPeriod" xlink:to="us-gaap_FiscalPeriod_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UseOfEstimates"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl" xml:lang="en-US">Inventory</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ForwardStockSplitsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock_lbl" xml:lang="en-US">Forward Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForwardStockSplitsPolicyTextBlock" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockReverseSplitPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_StockReverseSplitPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_StockReverseSplitPolicyTextBlock_lbl" xml:lang="en-US">Stock Reverse Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitPolicyTextBlock" xlink:to="abvc_StockReverseSplitPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl" xml:lang="en-US">Fair Value Measurements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl" xml:lang="en-US">Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl" xml:lang="en-US">Concentration of Credit Risk</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock_lbl" xml:lang="en-US">Concentration of clients</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl" xml:lang="en-US">Property and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl" xml:lang="en-US">Impairment of Long-Lived Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermEquityInvestmentPolicy" xlink:href="abvc-20221231.xsd#abvc_LongTermEquityInvestmentPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LongTermEquityInvestmentPolicy_lbl" xml:lang="en-US">Long-term Equity Investment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermEquityInvestmentPolicy" xlink:to="abvc_LongTermEquityInvestmentPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl" xml:lang="en-US">Other-Than-Temporary Impairment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl" xml:lang="en-US">Goodwill</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl" xml:lang="en-US">Research and Development Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl" xml:lang="en-US">Post-retirement and post-employment benefits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl" xml:lang="en-US">Stock-based Compensation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BeneficialConversionFeature" xlink:href="abvc-20221231.xsd#abvc_BeneficialConversionFeature"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BeneficialConversionFeature_lbl" xml:lang="en-US">Beneficial Conversion Feature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeature" xlink:to="abvc_BeneficialConversionFeature_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl" xml:lang="en-US">Income Taxes</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl" xml:lang="en-US">Valuation of Deferred Tax Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Loss Per Share of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign-currency Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl" xml:lang="en-US">Translation Adjustment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareExchangeAgreementMember_lbl" xml:lang="en-US">Share Exchange Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementMember" xlink:to="abvc_ShareExchangeAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BriVisionShareholdersMember" xlink:href="abvc-20221231.xsd#abvc_BriVisionShareholdersMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BriVisionShareholdersMember_lbl" xml:lang="en-US">BriVision Shareholders [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BriVisionShareholdersMember" xlink:to="abvc_BriVisionShareholdersMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShareExchangeAgreementOneMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementOneMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ShareExchangeAgreementOneMember_lbl" xml:lang="en-US">Share Exchange [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementOneMember" xlink:to="abvc_ShareExchangeAgreementOneMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_MergerAgreementMember" xlink:href="abvc-20221231.xsd#abvc_MergerAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_MergerAgreementMember_lbl" xml:lang="en-US">Merger Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MergerAgreementMember" xlink:to="abvc_MergerAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BiokeyMember" xlink:href="abvc-20221231.xsd#abvc_BiokeyMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BiokeyMember_lbl" xml:lang="en-US">Biokey [Member]</label>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8jKBMUxigCP6MbJeeJ4nsmFwLT5IzziveDq5Tac+6cKNrUwSUUSAp6FZzYI3BooUfF6cNtWiMYq7KCPL1faznkrxVPOPZ7lxOd7knM9JlqoifPASoWO19uT0b5jVa2+/wiFjvAJHifk] CSR-->
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BiokeyMember" xlink:to="abvc_BiokeyMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentAgreementMember_lbl" xml:lang="en-US">BHK Co-Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAgreementMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CodevelopmentagreementMember" xlink:href="abvc-20221231.xsd#abvc_CodevelopmentagreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CodevelopmentagreementMember_lbl" xml:lang="en-US">Co-Dev Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CodevelopmentagreementMember" xlink:to="abvc_CodevelopmentagreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_CollaborativeArrangementMember_lbl" xml:lang="en-US">Collaborative Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementMember" xlink:to="us-gaap_CollaborativeArrangementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl" xml:lang="en-US">BioFirst Stock Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SecuritiesPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SecuritiesPurchaseAgreementMember_lbl" xml:lang="en-US">Securities Purchase Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SecuritiesPurchaseAgreementMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_SecuritiesPurchaseAgreementMember_lbl0" xml:lang="en-US">securities purchase agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SecuritiesPurchaseAgreementMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:href="abvc-20221231.xsd#abvc_UnsecuredConvertiblePromissoryNoteMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl" xml:lang="en-US">Unsecured Convertible Promissory Notes [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl0" xml:lang="en-US">Unsecured convertible promissory note [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl" xml:lang="en-US">Convertible Note Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_NTMember" xlink:href="abvc-20221231.xsd#abvc_NTMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_NTMember_lbl" xml:lang="en-US">NT [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NTMember" xlink:to="abvc_NTMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CathayUnitedLoanAgreementMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedLoanAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_CathayUnitedLoanAgreementMember_lbl" xml:lang="en-US">Cathay United Loan Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedLoanAgreementMember" xlink:to="abvc_CathayUnitedLoanAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioForecastMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="srt_ScenarioForecastMember_lbl" xml:lang="en-US">Forecast [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioForecastMember" xlink:to="srt_ScenarioForecastMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LoanAgreementMember" xlink:href="abvc-20221231.xsd#abvc_LoanAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LoanAgreementMember_lbl" xml:lang="en-US">Loan Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementMember" xlink:to="abvc_LoanAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:href="abvc-20221231.xsd#abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl" xml:lang="en-US">Paycheck Protection Program [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl0" xml:lang="en-US">PAYCHECK PROTECTION PROGRAM [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_BHKCoDevelopmentsAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BHKCoDevelopmentsAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BHKCoDevelopmentsAgreementMember_lbl" xml:lang="en-US">BHK Co Development Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentsAgreementMember" xlink:to="abvc_BHKCoDevelopmentsAgreementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_JIANGSMember" xlink:href="abvc-20221231.xsd#abvc_JIANGSMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_JIANGSMember_lbl" xml:lang="en-US">JIANGS [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_JIANGSMember_lbl0" xml:lang="en-US">Jiangs [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ViewTradeSecuritiesIncMember" xlink:href="abvc-20221231.xsd#abvc_ViewTradeSecuritiesIncMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ViewTradeSecuritiesIncMember_lbl" xml:lang="en-US">View Trade Securities Inc. [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ViewTradeSecuritiesIncMember" xlink:to="abvc_ViewTradeSecuritiesIncMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_WallachBethCapitalLLCMember" xlink:href="abvc-20221231.xsd#abvc_WallachBethCapitalLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_WallachBethCapitalLLCMember_lbl" xml:lang="en-US">WallachBeth Capital LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WallachBethCapitalLLCMember" xlink:to="abvc_WallachBethCapitalLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IPOMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_IPOMember_lbl" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesAWarrantsMember" xlink:href="abvc-20221231.xsd#abvc_SeriesAWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SeriesAWarrantsMember_lbl" xml:lang="en-US">Series A Warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesAWarrantsMember" xlink:to="abvc_SeriesAWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SeriesBWarrantsMember" xlink:href="abvc-20221231.xsd#abvc_SeriesBWarrantsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_SeriesBWarrantsMember_lbl" xml:lang="en-US">Series B Warrants [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesBWarrantsMember" xlink:to="abvc_SeriesBWarrantsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConsultingAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ConsultingAgreementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_ConsultingAgreementMember_lbl" xml:lang="en-US">Consulting agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingAgreementMember" xlink:to="abvc_ConsultingAgreementMember_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="abvc_ConsultingAgreementMember_lbl0" xml:lang="en-US">Consulting Agreement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingAgreementMember" xlink:to="abvc_ConsultingAgreementMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrivatePlacementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrivatePlacementMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_PrivatePlacementMember_lbl" xml:lang="en-US">Private Placement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrivatePlacementMember" xlink:to="us-gaap_PrivatePlacementMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BarlewHoldingsLLCMember" xlink:href="abvc-20221231.xsd#abvc_BarlewHoldingsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_BarlewHoldingsLLCMember_lbl" xml:lang="en-US">Barlew Holdings, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BarlewHoldingsLLCMember" xlink:to="abvc_BarlewHoldingsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InverlewAdvisorsLLCMember" xlink:href="abvc-20221231.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InverlewAdvisorsLLCMember_lbl" xml:lang="en-US">Inverlew Advisors, LLC [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InverlewAdvisorsLLCMember" xlink:to="abvc_InverlewAdvisorsLLCMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20221231.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl" xml:lang="en-US">2016 Equity Incentive Plan [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_SubsequentEventMember_lbl" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LindGlobalFundIIMember" xlink:href="abvc-20221231.xsd#abvc_LindGlobalFundIIMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_LindGlobalFundIIMember_lbl" xml:lang="en-US">Lind Global Fund II [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIIMember" xlink:to="abvc_LindGlobalFundIIMember_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityComponentDomain_lbl" xml:lang="en-US">Equity Component [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityComponentDomain" xlink:to="us-gaap_EquityComponentDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsTable" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsTable_lbl" xml:lang="en-US">Collaborative Agreements [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsTable" xlink:to="abvc_CollaborativeAgreementsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsLineItems" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsLineItems_lbl" xml:lang="en-US">Collaborative Agreements [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsLineItems" xlink:to="abvc_CollaborativeAgreementsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableTable" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableTable_lbl" xml:lang="en-US">Convertible Notes Payable [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableTable" xlink:to="abvc_ConvertibleNotesPayableTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableLineItems" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableLineItems_lbl" xml:lang="en-US">Convertible Notes Payable Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableLineItems" xlink:to="abvc_ConvertibleNotesPayableLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShortTermLoanTable" xlink:href="abvc-20221231.xsd#abvc_ShortTermLoanTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShortTermLoanTable_lbl" xml:lang="en-US">Short-Term Loan [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShortTermLoanTable" xlink:to="abvc_ShortTermLoanTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ShortTermLoanLineItems" xlink:href="abvc-20221231.xsd#abvc_ShortTermLoanLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShortTermLoanLineItems_lbl" xml:lang="en-US">Short-Term Loan [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShortTermLoanLineItems" xlink:to="abvc_ShortTermLoanLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareTable" xlink:href="abvc-20221231.xsd#abvc_LossPerShareTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareTable_lbl" xml:lang="en-US">Loss Per Share [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareTable" xlink:to="abvc_LossPerShareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareLineItems" xlink:href="abvc-20221231.xsd#abvc_LossPerShareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareLineItems_lbl" xml:lang="en-US">Loss per share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareLineItems" xlink:to="abvc_LossPerShareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesTable" xlink:href="abvc-20221231.xsd#abvc_InventoryTablesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InventoryTablesTable_lbl" xml:lang="en-US">Inventory (Tables) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryTablesTable" xlink:to="abvc_InventoryTablesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_InventoryTablesLineItems" xlink:href="abvc-20221231.xsd#abvc_InventoryTablesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="abvc_InventoryTablesLineItems_lbl" xml:lang="en-US">Convertible Notes Payable Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryTablesLineItems" xlink:to="abvc_InventoryTablesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_RangeMember_lbl" xml:lang="en-US">Statistical Measurement [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_RangeMember" xlink:to="srt_RangeMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryCurrentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryCurrentTable_lbl" xml:lang="en-US">Inventory, Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="us-gaap_InventoryCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryLineItems_lbl" xml:lang="en-US">Schedule Of Inventory [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_EquityMethodInvesteeNameDomain_lbl" xml:lang="en-US">Investment, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_EquityMethodInvesteeNameDomain" xlink:to="srt_EquityMethodInvesteeNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of ownership percentages of investee [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyDomain_lbl" xml:lang="en-US">Related Party [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="us-gaap_RelatedPartyDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of extent the investee relies [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionDomain_lbl" xml:lang="en-US">Related Party Transaction [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDomain" xlink:to="us-gaap_RelatedPartyTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of long-term investment [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:to="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) - Schedule of long-term investment [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:to="abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedBalanceSheetStatementTable_lbl" xml:lang="en-US">Condensed Balance Sheet Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems_lbl" xml:lang="en-US">Condensed Balance Sheet Statements, Captions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ConsolidatedEntitiesDomain_lbl" xml:lang="en-US">Consolidated Entities [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ConsolidatedEntitiesDomain" xlink:to="srt_ConsolidatedEntitiesDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedIncomeStatementTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedIncomeStatementTable_lbl" xml:lang="en-US">Condensed Income Statement [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_CondensedIncomeStatementTable_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems_lbl" xml:lang="en-US">Condensed Income Statements, Captions [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="srt_CondensedIncomeStatementsCaptionsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTypeDomain_lbl" xml:lang="en-US">Short-Term Debt, Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTypeDomain" xlink:to="us-gaap_ShortTermDebtTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Schedule of Short-Term Debt [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-Term Debt [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl" xml:lang="en-US">Schedule of Related Party Transactions, by Related Party [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionLineItems_lbl" xml:lang="en-US">Related Party Transaction [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="us-gaap_RelatedPartyTransactionLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of revenue from related party- Current [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of revenue from related party- Current [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl" xml:lang="en-US">Accounts, Notes, Loans and Financing Receivable [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of amount due to related parties [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_lbl" xml:lang="en-US">Equity-Based Arrangements, Individual Contracts, Type of Deferred Compensation [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain" xlink:to="us-gaap_EquityBasedArrangementsIndividualContractsTypeOfDeferredCompensationDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of options issued and outstanding [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:to="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems_lbl" xml:lang="en-US">Stock Options (Details) - Schedule of options issued and outstanding [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareTable_lbl" xml:lang="en-US">Loss Per Share (Details) - Schedule of loss per share [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareTable" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDetailsScheduleoflosspershareLineItems_lbl" xml:lang="en-US">Schedule of Loss Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="abvc_LossPerShareDetailsScheduleoflosspershareLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20221231.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsTable_lbl" xml:lang="en-US">Organization and Description of Business (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsTable" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OrganizationandDescriptionofBusinessDetailsLineItems_lbl" xml:lang="en-US">Organization and Description of Business (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="abvc_OrganizationandDescriptionofBusinessDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsTable_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl" xml:lang="en-US">Summary of Significant Accounting Policies (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember_lbl" xml:lang="en-US">Collaborative Arrangement and Arrangement Other than Collaborative [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDetailsTable_lbl" xml:lang="en-US">Collaborative Agreements (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDetailsTable" xlink:to="abvc_CollaborativeAgreementsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_CollaborativeAgreementsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDetailsLineItems_lbl" xml:lang="en-US">Collaborative Agreements (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDetailsLineItems" xlink:to="abvc_CollaborativeAgreementsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsTable_lbl" xml:lang="en-US">Long-Term Investments (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsTable" xlink:to="abvc_LongTermInvestmentsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentsDetailsLineItems_lbl" xml:lang="en-US">Long-Term Investments (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentsDetailsLineItems" xlink:to="abvc_LongTermInvestmentsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDetailsTable_lbl" xml:lang="en-US">Convertible Notes Payable (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDetailsTable" xlink:to="abvc_ConvertibleNotesPayableDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDetailsLineItems_lbl" xml:lang="en-US">Convertible Notes Payable (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDetailsLineItems" xlink:to="abvc_ConvertibleNotesPayableDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_TypeOfCurrencyDomainDomain" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TypeOfCurrencyDomainDomain_lbl" xml:lang="en-US">TypeOfCurrencyDomain [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TypeOfCurrencyDomainDomain" xlink:to="abvc_TypeOfCurrencyDomainDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioUnspecifiedDomain_lbl" xml:lang="en-US">Scenario [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioUnspecifiedDomain" xlink:to="srt_ScenarioUnspecifiedDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentNameDomain_lbl" xml:lang="en-US">Debt Instrument, Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="us-gaap_DebtInstrumentNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsTable" xlink:href="abvc-20221231.xsd#abvc_BankLoansDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BankLoansDetailsTable_lbl" xml:lang="en-US">Bank Loans (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BankLoansDetailsTable" xlink:to="abvc_BankLoansDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_BankLoansDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_BankLoansDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BankLoansDetailsLineItems_lbl" xml:lang="en-US">Bank Loans (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BankLoansDetailsLineItems" xlink:to="abvc_BankLoansDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsTable_lbl" xml:lang="en-US">Paycheck Protection Program Loan Payable (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="abvc_PaycheckProtectionProgramLoanPayableDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems_lbl" xml:lang="en-US">Paycheck Protection Program Loan Payable (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsTable_lbl" xml:lang="en-US">Related Parties Transactions (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsTable" xlink:to="abvc_RelatedPartiesTransactionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactionsDetailsLineItems_lbl" xml:lang="en-US">Related Parties Transactions (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactionsDetailsLineItems" xlink:to="abvc_RelatedPartiesTransactionsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfStockDomain_lbl" xml:lang="en-US">Class of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfStockDomain" xlink:to="us-gaap_ClassOfStockDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain_lbl" xml:lang="en-US">Sale of Stock [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsTable" xlink:href="abvc-20221231.xsd#abvc_EquityDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityDetailsTable_lbl" xml:lang="en-US">Equity (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityDetailsTable" xlink:to="abvc_EquityDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_EquityDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_EquityDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityDetailsLineItems_lbl" xml:lang="en-US">Equity (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityDetailsLineItems" xlink:to="abvc_EquityDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PlanNameDomain_lbl" xml:lang="en-US">Plan Name [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameDomain" xlink:to="us-gaap_PlanNameDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsTable_lbl" xml:lang="en-US">Stock Options (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsTable" xlink:to="abvc_StockOptionsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_StockOptionsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsDetailsLineItems_lbl" xml:lang="en-US">Stock Options (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsDetailsLineItems" xlink:to="abvc_StockOptionsDetailsLineItems_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventTypeDomain_lbl" xml:lang="en-US">Subsequent Event Type [Domain]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventTypeDomain" xlink:to="us-gaap_SubsequentEventTypeDomain_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_SubsequentEventsDetailsTable"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SubsequentEventsDetailsTable_lbl" xml:lang="en-US">Subsequent Events (Details) [Table]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SubsequentEventsDetailsTable" xlink:to="abvc_SubsequentEventsDetailsTable_lbl"/>
    <loc xlink:type="locator" xlink:label="abvc_SubsequentEventsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_SubsequentEventsDetailsLineItems"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SubsequentEventsDetailsLineItems_lbl" xml:lang="en-US">Subsequent Events (Details) [Line Items]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SubsequentEventsDetailsLineItems" xlink:to="abvc_SubsequentEventsDetailsLineItems_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AccountingTreatmentDescription_lbl0" xml:lang="en-US">Description of the accounting treatment. for example : It records the sale of assets and payment of liabilities and realisation expenditures.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccountingTreatmentDescription" xlink:to="abvc_AccountingTreatmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AdditionCashPayment_lbl0" xml:lang="en-US">The amount of addition cash payment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AdvanceFromCustomers_lbl0" xml:lang="en-US">Advance from customers.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdvanceFromCustomers" xlink:to="abvc_AdvanceFromCustomers_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateCommonStockShares_lbl0" xml:lang="en-US">Aggregate Common Stock Shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateOfSharesIssued_lbl0" xml:lang="en-US">Total share amount of aggregate of shares, issued.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregateWorkingcapital_lbl0" xml:lang="en-US">Aggregate working capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateWorkingcapital" xlink:to="abvc_AggregateWorkingcapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AggregatedAmount_lbl0" xml:lang="en-US">The amount of aggregated amount paid in advance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregatedAmount" xlink:to="abvc_AggregatedAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AgreementDescription_lbl0" xml:lang="en-US">Agreement related description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementDescription" xlink:to="abvc_AgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl0" xml:lang="en-US">Allowance for inventory valuation and obsolescence loss.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_BeneficialConversionFeature_lbl0" xml:lang="en-US">Disclosure of accounting policy for beneficial conversion feature.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeature" xlink:to="abvc_BeneficialConversionFeature_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CoDevAgreementDescription_lbl0" xml:lang="en-US">Co-Dev agreement description.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CoDevAgreementDescription" xlink:to="abvc_CoDevAgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CollaborativeAgreementsDescription_lbl0" xml:lang="en-US">Collaborative Agreements, description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDescription" xlink:to="abvc_CollaborativeAgreementsDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CommonSharesIssuedForDebtConversion_lbl0" xml:lang="en-US">The amount is common shares issued for debt conversion.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonSharesIssuedForDebtConversion" xlink:to="abvc_CommonSharesIssuedForDebtConversion_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CommonStockIssuedAfterStockSplit_lbl0" xml:lang="en-US">Common stock issued after stock split.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedAfterStockSplit" xlink:to="abvc_CommonStockIssuedAfterStockSplit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl1" xml:lang="en-US">Common stock issued before stock split.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConsultingFees_lbl1" xml:lang="en-US">The amount of consulting fees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConversionPrice_lbl0" xml:lang="en-US">Number of shares value is conversion price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPrice" xlink:to="abvc_ConversionPrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertibleNotesPayableDisclosureTextBlock_lbl0" xml:lang="en-US">Disclosure of convertible notes payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDisclosureTextBlock" xlink:to="abvc_ConvertibleNotesPayableDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertiblePromissoryNote_lbl0" xml:lang="en-US">The amount of convertible promissory note.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNote" xlink:to="abvc_ConvertiblePromissoryNote_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ConvertiblePromissoryNoteValue_lbl0" xml:lang="en-US">Convertible promissory note value.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNoteValue" xlink:to="abvc_ConvertiblePromissoryNoteValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_CumulativeTransactionAdjustments_lbl0" xml:lang="en-US">The amount of cumulative transaction adjustments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DebtInstrumentAggregateAmount_lbl0" xml:lang="en-US">Face (par) amount of debt instrument at time of issuance.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentAggregateAmount" xlink:to="abvc_DebtInstrumentAggregateAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl0" xml:lang="en-US">Percentage of plan assets to benefit obligation of defined benefit plan.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DescriptionOfPublicOffering_lbl0" xml:lang="en-US">Description of public offering .</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfPublicOffering" xlink:to="abvc_DescriptionOfPublicOffering_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl0" xml:lang="en-US">Carrying amount as of the balance sheet date of obligations due all related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ExceedingAmount_lbl0" xml:lang="en-US">Exceeding amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExceedingAmount" xlink:to="abvc_ExceedingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_FairValueOfOptionsGranted_lbl0" xml:lang="en-US">Amount of fair value of options granted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_FairValueOfOptionsGranted" xlink:to="abvc_FairValueOfOptionsGranted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll_lbl0" xml:lang="en-US">The percentage of forgiven amount percentage used for payroll.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for forward stock splits.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForwardStockSplitsPolicyTextBlock" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_GovernmentGrantIncome_lbl1" xml:lang="en-US">Amount of government grant income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_GrossProceeds_lbl0" xml:lang="en-US">The amount of gross proceeds.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GrossProceeds" xlink:to="abvc_GrossProceeds_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl0" xml:lang="en-US">Impairment of equity investments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl0" xml:lang="en-US">Amount of interest portion of minimum lease payments sale lease back transaction.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InterestRate_lbl0" xml:lang="en-US">Percentage of interest rate.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestRate" xlink:to="abvc_InterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_InvestmentLoss_lbl0" xml:lang="en-US">The amount of investment loss.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InvestmentLoss" xlink:to="abvc_InvestmentLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_IssuanceOfStockValue_lbl0" xml:lang="en-US">The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LabourPensionFundPercentage_lbl0" xml:lang="en-US">Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LabourPensionFundPercentage" xlink:to="abvc_LabourPensionFundPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanAmout_lbl0" xml:lang="en-US">Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAmout" xlink:to="abvc_LoanAmout_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanFromPaycheckProtectionProgram_lbl0" xml:lang="en-US">Amount of loan from paycheck protection program. for example : this program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. Funds can also be used to pay interest on mortgages, rent, and utilities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionProgram" xlink:to="abvc_LoanFromPaycheckProtectionProgram_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LoanFromPaycheckProtectionPrograms_lbl0" xml:lang="en-US">Loan from pay check protection program.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionPrograms" xlink:to="abvc_LoanFromPaycheckProtectionPrograms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LongTermEquityInvestmentPolicy_lbl0" xml:lang="en-US">Disclosure of accounting policy for long-term equity investment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermEquityInvestmentPolicy" xlink:to="abvc_LongTermEquityInvestmentPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LongTermInvestmentTextBlock_lbl0" xml:lang="en-US">The entire disclosure for long term investment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentTextBlock" xlink:to="abvc_LongTermInvestmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LossPerShareBasic_lbl0" xml:lang="en-US">Loss per share basic.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareBasic" xlink:to="abvc_LossPerShareBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_LossPerShareDiluted_lbl0" xml:lang="en-US">Loss per share diluted.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDiluted" xlink:to="abvc_LossPerShareDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestonePayments_lbl0" xml:lang="en-US">Milestone payments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl0" xml:lang="en-US">Milestone payments royalty percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl0" xml:lang="en-US">This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent_lbl0" xml:lang="en-US">Present value of lessee&apos;s discounted obligation for lease payments from operating lease, classified as noncurrent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitienoncurrent" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in five years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in four years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in three years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due in two years.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl0" xml:lang="en-US">Amount of operating leases future minimum payment due there after.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties_lbl0" xml:lang="en-US">Operating sublease income  from related parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncomeRelatedParties" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for other than temporary impairment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingAdvanceFromRelatedParty_lbl0" xml:lang="en-US">Amount of outstanding advance from related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingAdvanceFromRelatedParty" xlink:to="abvc_OutstandingAdvanceFromRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest_lbl0" xml:lang="en-US">Amount of outstanding principal and accrued interest. for example : accrued interest is calculated by multiplying the outstanding balance of a loan by the interest rate. This interest is then compounded on a daily or monthly basis, which increases the total amount owed. The accrued interest is added to the principal balance of the loan, which increases the total amount owed.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterest" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_OwnershipPercentage_lbl0" xml:lang="en-US">Ownership percentage.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OwnershipPercentage" xlink:to="abvc_OwnershipPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl0" xml:lang="en-US">The entire disclosure of paycheck protection program loan payable.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl0" xml:lang="en-US">Percentage of common shares issued and outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfIssuedShareCapital_lbl0" xml:lang="en-US">Percentage of issued share capital.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfIssuedShareCapital" xlink:to="abvc_PercentageOfIssuedShareCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfMonthlyContributions_lbl0" xml:lang="en-US">Percentage of monthly contribution.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfMonthlyContributions" xlink:to="abvc_PercentageOfMonthlyContributions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl0" xml:lang="en-US">Percentage of payments under co-development agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PlacementAgentAgreementDescription_lbl0" xml:lang="en-US">The entire description placement agent agreement. for example : the role of the placement agent is to help structure the transaction and find potential investors that are willing and able to invest in the offered securities.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PlacementAgentAgreementDescription" xlink:to="abvc_PlacementAgentAgreementDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PrepaymentForLongtermInvestments_lbl0" xml:lang="en-US">Amount of prepayment for long-term investments.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestments" xlink:to="abvc_PrepaymentForLongtermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl0" xml:lang="en-US">Prepayment for long-term investments noncurrent.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl0" xml:lang="en-US">Amount of present value of future minimum lease payment sale lease back transactions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl0" xml:lang="en-US">The amount of net proceeds from short term borrowings from third parties.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PromissoryNoteDescription_lbl0" xml:lang="en-US">A general description of the promissory note. for example : a promissory note is a debt instrument that contains a written promise by one party (the note&apos;s issuer or maker) to pay another party (the note&apos;s payee) a definite sum of money, either on-demand or at a specified future date.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PromissoryNoteDescription" xlink:to="abvc_PromissoryNoteDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchaseAdditionalShares_lbl0" xml:lang="en-US">Purchase additional shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseAdditionalShares" xlink:to="abvc_PurchaseAdditionalShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchasePrice_lbl0" xml:lang="en-US">The amount of purchase price.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePrice" xlink:to="abvc_PurchasePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_PurchaseWarrant_lbl0" xml:lang="en-US">The amount of purchase warrant.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrant" xlink:to="abvc_PurchaseWarrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ReceivedLoanAmount_lbl0" xml:lang="en-US">Received loan amount.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ReceivedLoanAmount" xlink:to="abvc_ReceivedLoanAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl1" xml:lang="en-US">It represents related party descriptions.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RentIncome_lbl0" xml:lang="en-US">Amount of rent income.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RentIncome" xlink:to="abvc_RentIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_RestrictedCommonShares_lbl0" xml:lang="en-US">Restricted Common Shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedCommonShares" xlink:to="abvc_RestrictedCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl0" xml:lang="en-US">Schedule of extent the investee relies.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock_lbl0" xml:lang="en-US">The entire disclosure of minimum future annual payments under non-cancellable leases.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" xlink:to="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock_lbl0" xml:lang="en-US">Schedule of operating lease arrangements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock" xlink:to="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl0" xml:lang="en-US">Tabular disclosure of property and equipment estimated useful life.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl0" xml:lang="en-US">Tabular disclosure of related party transactions. Amount due to related party.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl0" xml:lang="en-US">Share of losses from investments accounted for using the equity method.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl0" xml:lang="en-US">The value of estimated use full lifes.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockBasedCompensationForEmployees_lbl0" xml:lang="en-US">The amount of stock based compensation for employees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForEmployees" xlink:to="abvc_StockBasedCompensationForEmployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockBasedCompensationForNonemployees_lbl0" xml:lang="en-US">Stock based compensation for nonemployees.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForNonemployees" xlink:to="abvc_StockBasedCompensationForNonemployees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl0" xml:lang="en-US">Value, after forfeiture, of shares issued under share-based payment services arrangement. Excludes employee stock ownership plan (ESOP).</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockOptionsTextBlock_lbl0" xml:lang="en-US">The entire disclosure of stock options.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsTextBlock" xlink:to="abvc_StockOptionsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_StockReverseSplitPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for Stock Reverse Split.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitPolicyTextBlock" xlink:to="abvc_StockReverseSplitPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for translation adjustment.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_UnrestrictedCommonShares_lbl0" xml:lang="en-US">The amount of unrestricted common shares.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_UpfrontCashPayment_lbl0" xml:lang="en-US">The amount of upfront payments which are paid during the term of agreement.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Disclosure of accounting policy for valuation of deferred tax assets.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WarrantsTerm_lbl0" xml:lang="en-US">Warrants term.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsTerm" xlink:to="abvc_WarrantsTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted_lbl0" xml:lang="en-US">Weighted-average shares outstanding .</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageNumberOfSharesDiluted" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WeightedaverageSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted-average shares outstanding.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedaverageSharesOutstandingBasic" xlink:to="abvc_WeightedaverageSharesOutstandingBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_WorkingCapital_lbl0" xml:lang="en-US">In short, working capital is the money available to meet your current, short-term obligations.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapital" xlink:to="abvc_WorkingCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_principalAmount_lbl1" xml:lang="en-US">Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="abvc_ShareExchangeAgreementMember_lbl0" xml:lang="en-US">Information by category of arrangement, including but not limited to collaborative arrangements and non-collaborative arrangements.</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementMember" xlink:to="abvc_ShareExchangeAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl0" xml:lang="en-US">Amendment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease_lbl0" xml:lang="en-US">Short-Term Debt, Interest Rate Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtInterestRateIncrease" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl0" xml:lang="en-US">Supplemental Cash Flow Information [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl0" xml:lang="en-US">Other Nonoperating Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent_lbl0" xml:lang="en-US">Due to Other Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" xlink:to="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl0" xml:lang="en-US">Asia Gene Corporationthe Asia Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneCorporationtheAsiaGeneMember" xlink:to="abvc_AsiaGeneCorporationtheAsiaGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherDeferredCostsGross_lbl0" xml:lang="en-US">Other Deferred Costs, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherDeferredCostsGross" xlink:to="us-gaap_OtherDeferredCostsGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WorkingCapital_lbl1" xml:lang="en-US">Working Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WorkingCapital" xlink:to="abvc_WorkingCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl1" xml:lang="en-US">Unsecured Convertible Promissory Note Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnsecuredConvertiblePromissoryNoteMember" xlink:to="abvc_UnsecuredConvertiblePromissoryNoteMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KeypointMember_lbl0" xml:lang="en-US">Keypoint Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointMember" xlink:to="abvc_KeypointMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockBasedCompensationForNonemployees_lbl1" xml:lang="en-US">Stock Based Compensation For Nonemployees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForNonemployees" xlink:to="abvc_StockBasedCompensationForNonemployees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayable_lbl1" xml:lang="en-US">Loans Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAbstract_lbl0" xml:lang="en-US">Cash and Cash Equivalents [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingSubleaseIncomeRelatedParties_lbl1" xml:lang="en-US">Operating Sublease Income Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingSubleaseIncomeRelatedParties" xlink:to="abvc_OperatingSubleaseIncomeRelatedParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScenarioForecastMember_lbl0" xml:lang="en-US">Forecast [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScenarioForecastMember" xlink:to="srt_ScenarioForecastMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl0" xml:lang="en-US">Entity Small Business</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl0" xml:lang="en-US">Assets [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl0" xml:lang="en-US">Deferred Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregateCommonStockShares_lbl1" xml:lang="en-US">Aggregate Common Stock Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateCommonStockShares" xlink:to="abvc_AggregateCommonStockShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WarrantsTerm_lbl1" xml:lang="en-US">Warrants Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WarrantsTerm" xlink:to="abvc_WarrantsTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityDepositLiability_lbl0" xml:lang="en-US">Security Deposit Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDepositLiability" xlink:to="us-gaap_SecurityDepositLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BHKCoDevelopmentAgreementMember_lbl0" xml:lang="en-US">BHKCo Development Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentAgreementMember" xlink:to="abvc_BHKCoDevelopmentAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl0" xml:lang="en-US">Schedule Of Ownership Percentages Of Investee Table Text Blocks</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstMember_lbl0" xml:lang="en-US">Bio First Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstMember" xlink:to="abvc_BioFirstMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentIncomeInterest_lbl0" xml:lang="en-US">Investment Income, Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentIncomeInterest" xlink:to="us-gaap_InvestmentIncomeInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Operating Lease Arrangements Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock" xlink:to="abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TypeOfCurrencyAxis_lbl0" xml:lang="en-US">Type Of Currency Axis</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TypeOfCurrencyAxis" xlink:to="abvc_TypeOfCurrencyAxis_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Minimum Future Annual Payments Under Noncancellable Leases Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" xlink:to="abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Long Term Investment Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentTableTextBlock" xlink:to="abvc_ScheduleOfLongTermInvestmentTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LionArtsPromotionInctheLionArtsMember_lbl0" xml:lang="en-US">Lion Arts Promotion Incthe Lion Arts Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionArtsPromotionInctheLionArtsMember" xlink:to="abvc_LionArtsPromotionInctheLionArtsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityDeposit_lbl0" xml:lang="en-US">Security Deposit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDeposit" xlink:to="us-gaap_SecurityDeposit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl1" xml:lang="en-US">Other Than Temporary Impairment Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OtherThanTemporaryImpairmentPolicyTextBlock" xlink:to="abvc_OtherThanTemporaryImpairmentPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl0" xml:lang="en-US">Interest Paid, Excluding Capitalized Interest, Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl0" xml:lang="en-US">Temporary Equity, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Cash and Cash Equivalents, at Carrying Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl0" xml:lang="en-US">Preferred Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl0" xml:lang="en-US">Deferred Income Tax Assets, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CompanyReported_lbl0" xml:lang="en-US">Company Reported</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CompanyReported" xlink:to="abvc_CompanyReported_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioHopeKingCorporationMember_lbl0" xml:lang="en-US">Bio Hope King Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioHopeKingCorporationMember" xlink:to="abvc_BioHopeKingCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl0" xml:lang="en-US">Percentage of Debt Hedged by Interest Rate Derivatives</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl0" xml:lang="en-US">Kimho Consultants Co Ltdthe Kimho Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregateWorkingcapital_lbl1" xml:lang="en-US">Aggregate Workingcapital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateWorkingcapital" xlink:to="abvc_AggregateWorkingcapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CollaborativeAgreementsDescription_lbl1" xml:lang="en-US">Collaborative Agreements Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CollaborativeAgreementsDescription" xlink:to="abvc_CollaborativeAgreementsDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl1" xml:lang="en-US">Schedule Of Related Party Transactions Amount Due To Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:to="abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl0" xml:lang="en-US">Earnings Per Share, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl1" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalProvisionForIncomeTaxe_lbl0" xml:lang="en-US">Total Provision For Income Taxe</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalProvisionForIncomeTaxe" xlink:to="abvc_TotalProvisionForIncomeTaxe_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl0" xml:lang="en-US">Business Description and Basis of Presentation [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentAbstract_lbl" xml:lang="en-US">Schedule Of Property And Equipment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AsiaGeneMember_lbl0" xml:lang="en-US">Asia Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AsiaGeneMember" xlink:to="abvc_AsiaGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl0" xml:lang="en-US">Retained Earnings [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLossPerShareAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLossPerShareAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLossPerShareAbstract_lbl" xml:lang="en-US">Schedule Of Loss Per Share Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLossPerShareAbstract" xlink:to="abvc_ScheduleOfLossPerShareAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl0" xml:lang="en-US">Preferred Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Foreign Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract18_lbl0" xml:lang="en-US">Unlabeled Abstract18</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract18" xlink:to="abvc_UnlabeledAbstract18_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract19_lbl0" xml:lang="en-US">Unlabeled Abstract19</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract19" xlink:to="abvc_UnlabeledAbstract19_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract16_lbl0" xml:lang="en-US">Unlabeled Abstract16</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract16" xlink:to="abvc_UnlabeledAbstract16_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract17_lbl0" xml:lang="en-US">Unlabeled Abstract17</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract17" xlink:to="abvc_UnlabeledAbstract17_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DebtInstrumentAggregateAmount_lbl1" xml:lang="en-US">Debt Instrument Aggregate Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DebtInstrumentAggregateAmount" xlink:to="abvc_DebtInstrumentAggregateAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDue" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DenominatorAbstract_lbl0" xml:lang="en-US">Denominator Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DenominatorAbstract" xlink:to="abvc_DenominatorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchaseAdditionalShares_lbl1" xml:lang="en-US">Purchase Additional Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseAdditionalShares" xlink:to="abvc_PurchaseAdditionalShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl0" xml:lang="en-US">Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseNoncurrent_lbl0" xml:lang="en-US">Prepaid Expense, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseNoncurrent" xlink:to="us-gaap_PrepaidExpenseNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl0" xml:lang="en-US">Deferred Tax Assets, Operating Loss Carryforwards, Foreign</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneMember_lbl0" xml:lang="en-US">Rgene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneMember" xlink:to="abvc_RgeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note, Subscriptions Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AdvanceFromCustomers_lbl1" xml:lang="en-US">Advance From Customers</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdvanceFromCustomers" xlink:to="abvc_AdvanceFromCustomers_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl0" xml:lang="en-US">Maximum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermInvestments_lbl0" xml:lang="en-US">Long-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermInvestments" xlink:to="us-gaap_LongTermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0" xml:lang="en-US">Significant Accounting Policies [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract21_lbl0" xml:lang="en-US">Unlabeled Abstract21</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract21" xlink:to="abvc_UnlabeledAbstract21_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_LongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentAbstract_lbl" xml:lang="en-US">Long Term Investment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentAbstract" xlink:to="abvc_LongTermInvestmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GoodwillImpairmentLoss_lbl0" xml:lang="en-US">Goodwill, Impairment Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairmentLoss" xlink:to="us-gaap_GoodwillImpairmentLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract22_lbl0" xml:lang="en-US">Unlabeled Abstract22</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract22" xlink:to="abvc_UnlabeledAbstract22_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl0" xml:lang="en-US">Commitments and Contingencies, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract20_lbl0" xml:lang="en-US">Unlabeled Abstract20</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract20" xlink:to="abvc_UnlabeledAbstract20_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NonmarketableCostMethodInvestmentsNet_lbl1" xml:lang="en-US">Nonmarketable Cost Method Investments Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonmarketableCostMethodInvestmentsNet" xlink:to="abvc_NonmarketableCostMethodInvestmentsNet_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationStateCountryCode_lbl0" xml:lang="en-US">Entity Incorporation, State or Country Code</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationStateCountryCode" xlink:to="dei_EntityIncorporationStateCountryCode_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl0" xml:lang="en-US">Other Noncash Investing and Financing Items [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RepaymentOfNotesPayable_lbl0" xml:lang="en-US">Repayment Of Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfNotesPayable" xlink:to="abvc_RepaymentOfNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract23_lbl0" xml:lang="en-US">Unlabeled Abstract23</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract23" xlink:to="abvc_UnlabeledAbstract23_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GovernmentGrantIncome_lbl2" xml:lang="en-US">Government Grant Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GovernmentGrantIncome" xlink:to="abvc_GovernmentGrantIncome_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract24_lbl0" xml:lang="en-US">Unlabeled Abstract24</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract24" xlink:to="abvc_UnlabeledAbstract24_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl0" xml:lang="en-US">Minimum [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl0" xml:lang="en-US">Common Stock, Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Depreciation_lbl0" xml:lang="en-US">Depreciation</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Depreciation" xlink:to="us-gaap_Depreciation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl0" xml:lang="en-US">Proceeds from Issuance of Long-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Four Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RealizedInvestmentGainsLosses_lbl0" xml:lang="en-US">Realized Investment Gains (Losses)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RealizedInvestmentGainsLosses" xlink:to="us-gaap_RealizedInvestmentGainsLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CathayBankMember_lbl0" xml:lang="en-US">Cathay Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayBankMember" xlink:to="abvc_CathayBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl0" xml:lang="en-US">Class of Warrant or Right, Number of Securities Called by Warrants or Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl0" xml:lang="en-US">Prepaid Expense and Other Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryFinishedGoods_lbl0" xml:lang="en-US">Inventory, Finished Goods, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryFinishedGoods" xlink:to="us-gaap_InventoryFinishedGoods_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GainLossOnSalesOfLoansNet_lbl0" xml:lang="en-US">Gain (Loss) on Sales of Loans, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GainLossOnSalesOfLoansNet" xlink:to="us-gaap_GainLossOnSalesOfLoansNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskCreditRisk_lbl0" xml:lang="en-US">Concentration Risk, Credit Risk, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskCreditRisk" xlink:to="us-gaap_ConcentrationRiskCreditRisk_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl0" xml:lang="en-US">Additional Paid-in Capital [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueFromRelatedPartiesNoncurrents_lbl0" xml:lang="en-US">Due From Related Parties Noncurrents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueFromRelatedPartiesNoncurrents" xlink:to="abvc_DueFromRelatedPartiesNoncurrents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl0" xml:lang="en-US">Compensation Related Costs, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl0" xml:lang="en-US">Operating Expenses [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl0" xml:lang="en-US">Restricted Cash and Cash Equivalents, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeStockOptionMember_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeStockOptionMember" xlink:to="us-gaap_EmployeeStockOptionMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockDescription_lbl0" xml:lang="en-US">Conversion of Stock, Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockDescription" xlink:to="us-gaap_ConversionOfStockDescription_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementMember_lbl0" xml:lang="en-US">Collaborative Arrangement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementMember" xlink:to="us-gaap_CollaborativeArrangementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl0" xml:lang="en-US">Preferred Stock, Shares Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EquityMethodInvestmentsNetAbstract_lbl0" xml:lang="en-US">Equity Method Investments Net Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EquityMethodInvestmentsNetAbstract" xlink:to="abvc_EquityMethodInvestmentsNetAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl0" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl0" xml:lang="en-US">Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseOther_lbl0" xml:lang="en-US">Interest Expense, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseOther" xlink:to="us-gaap_InterestExpenseOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl1" xml:lang="en-US">Prepayment For Longterm Investments Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestmentsNoncurrent" xlink:to="abvc_PrepaymentForLongtermInvestmentsNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxPolicyTextBlock_lbl0" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxPolicyTextBlock" xlink:to="us-gaap_IncomeTaxPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExcessStockSharesAuthorized_lbl0" xml:lang="en-US">Excess Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesAuthorized" xlink:to="us-gaap_ExcessStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageDiscountRateAbstract_lbl0" xml:lang="en-US">Weighted Average Discount Rate Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageDiscountRateAbstract" xlink:to="abvc_WeightedAverageDiscountRateAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CommonStockIssuedAfterStockSplit_lbl1" xml:lang="en-US">Common Stock Issued After Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedAfterStockSplit" xlink:to="abvc_CommonStockIssuedAfterStockSplit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl0" xml:lang="en-US">Debt Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetImpairmentCharges_lbl0" xml:lang="en-US">Asset Impairment Charges</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetImpairmentCharges" xlink:to="us-gaap_AssetImpairmentCharges_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WallachBethCapitalLLCMember_lbl0" xml:lang="en-US">Wallach Beth Capital LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WallachBethCapitalLLCMember" xlink:to="abvc_WallachBethCapitalLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0" xml:lang="en-US">Increase (Decrease) in Operating Capital [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_lbl1" xml:lang="en-US">Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0" xml:lang="en-US">Retained Earnings (Accumulated Deficit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AmkeyMember_lbl0" xml:lang="en-US">Amkey Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyMember" xlink:to="abvc_AmkeyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermInvestmentTextBlock_lbl1" xml:lang="en-US">Long Term Investment Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermInvestmentTextBlock" xlink:to="abvc_LongTermInvestmentTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AmkeyVenturesLLCAmkeyMember_lbl0" xml:lang="en-US">Amkey Ventures LLCAmkey Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AmkeyVenturesLLCAmkeyMember" xlink:to="abvc_AmkeyVenturesLLCAmkeyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherIncome_lbl0" xml:lang="en-US">Other Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherIncome" xlink:to="us-gaap_OtherIncome_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingPrincipalAndAccruedInterest_lbl1" xml:lang="en-US">Outstanding Principal And Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingPrincipalAndAccruedInterest" xlink:to="abvc_OutstandingPrincipalAndAccruedInterest_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl0" xml:lang="en-US">Kimho Consultants Co Ltdthe Kimho One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KimhoConsultantsCoLtdtheKimhoOneMember" xlink:to="abvc_KimhoConsultantsCoLtdtheKimhoOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl0" xml:lang="en-US">Noncash Investing and Financing Items [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RepaymentOfShorttermLoan_lbl0" xml:lang="en-US">Repayment Of Shortterm Loan</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RepaymentOfShorttermLoan" xlink:to="abvc_RepaymentOfShorttermLoan_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract10_lbl0" xml:lang="en-US">Unlabeled Abstract10</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract10" xlink:to="abvc_UnlabeledAbstract10_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract11_lbl0" xml:lang="en-US">Unlabeled Abstract11</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract11" xlink:to="abvc_UnlabeledAbstract11_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract14_lbl0" xml:lang="en-US">Unlabeled Abstract14</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract14" xlink:to="abvc_UnlabeledAbstract14_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ABVCBioPharmaHKLimitedMember_lbl0" xml:lang="en-US">ABVCBio Pharma HKLimited Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ABVCBioPharmaHKLimitedMember" xlink:to="abvc_ABVCBioPharmaHKLimitedMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract15_lbl0" xml:lang="en-US">Unlabeled Abstract15</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract15" xlink:to="abvc_UnlabeledAbstract15_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EugeneJiangMember_lbl0" xml:lang="en-US">Eugene Jiang Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EugeneJiangMember" xlink:to="abvc_EugeneJiangMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ForgivenAmountPercentageUsedForPayroll_lbl1" xml:lang="en-US">Forgiven Amount Percentage Used For Payroll</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForgivenAmountPercentageUsedForPayroll" xlink:to="abvc_ForgivenAmountPercentageUsedForPayroll_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract_lbl" xml:lang="en-US">Schedule Of Ownership Percentages Of Investee Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract" xlink:to="abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromRelatedPartiesNoncurrent_lbl0" xml:lang="en-US">Due from Related Parties, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromRelatedPartiesNoncurrent" xlink:to="us-gaap_DueFromRelatedPartiesNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract12_lbl0" xml:lang="en-US">Unlabeled Abstract12</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract12" xlink:to="abvc_UnlabeledAbstract12_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract13_lbl0" xml:lang="en-US">Unlabeled Abstract13</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract13" xlink:to="abvc_UnlabeledAbstract13_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ExceedingAmount_lbl1" xml:lang="en-US">Exceeding Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ExceedingAmount" xlink:to="abvc_ExceedingAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockMember_lbl0" xml:lang="en-US">Treasury Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockMember" xlink:to="us-gaap_TreasuryStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans_lbl0" xml:lang="en-US">Interest and Fee Income, Other Loans</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl1" xml:lang="en-US">Liabilities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl0" xml:lang="en-US">Schedule Of Account Receivable Due From Related Parties Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:to="abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl0" xml:lang="en-US">Class of Warrant or Right, Number of Securities Called by Each Warrant or Right</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl0" xml:lang="en-US">Accounts Receivable, Noncurrent, Accrued Interest, Writeoff</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableRelatedParties_lbl0" xml:lang="en-US">Accounts Receivable, Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableRelatedParties" xlink:to="us-gaap_AccountsReceivableRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RevenueMember_lbl0" xml:lang="en-US">Revenue Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenueMember" xlink:to="abvc_RevenueMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl0" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureAbstract_lbl" xml:lang="en-US">Income Tax Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseRelatedParty_lbl0" xml:lang="en-US">Interest Expense, Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseRelatedParty" xlink:to="us-gaap_InterestExpenseRelatedParty_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RestrictedCommonShares_lbl1" xml:lang="en-US">Restricted Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RestrictedCommonShares" xlink:to="abvc_RestrictedCommonShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract2_lbl0" xml:lang="en-US">Unlabeled Abstract2</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract2" xlink:to="abvc_UnlabeledAbstract2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanFromPaycheckProtectionPrograms_lbl1" xml:lang="en-US">Loan From Paycheck Protection Programs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionPrograms" xlink:to="abvc_LoanFromPaycheckProtectionPrograms_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract1_lbl0" xml:lang="en-US">Unlabeled Abstract1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract1" xlink:to="abvc_UnlabeledAbstract1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConversionPrice_lbl1" xml:lang="en-US">Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConversionPrice" xlink:to="abvc_ConversionPrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_JIANGSMember_lbl1" xml:lang="en-US">JIANGSMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_JIANGSMember" xlink:to="abvc_JIANGSMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract4_lbl0" xml:lang="en-US">Unlabeled Abstract4</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract4" xlink:to="abvc_UnlabeledAbstract4_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl0" xml:lang="en-US">AOCI Attributable to Parent [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OwnershipPercentage_lbl1" xml:lang="en-US">Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OwnershipPercentage" xlink:to="abvc_OwnershipPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract3_lbl0" xml:lang="en-US">Unlabeled Abstract3</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract3" xlink:to="abvc_UnlabeledAbstract3_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts_lbl0" xml:lang="en-US">Payments of Stock Issuance Costs</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfStockIssuanceCosts" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl0" xml:lang="en-US">Schedule of Short-Term Debt [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl0" xml:lang="en-US">Deferred Income Taxes and Tax Credits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract0_lbl0" xml:lang="en-US">Unlabeled Abstract0</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract0" xlink:to="abvc_UnlabeledAbstract0_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfIncomeTaxExpenseAbstract_lbl" xml:lang="en-US">Schedule Of Income Tax Expense Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfIncomeTaxExpenseAbstract" xlink:to="abvc_ScheduleOfIncomeTaxExpenseAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract9_lbl0" xml:lang="en-US">Unlabeled Abstract9</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract9" xlink:to="abvc_UnlabeledAbstract9_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockOptionsTextBlock_lbl1" xml:lang="en-US">Stock Options Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockOptionsTextBlock" xlink:to="abvc_StockOptionsTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OfficeEquipmentMember_lbl0" xml:lang="en-US">Office Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OfficeEquipmentMember" xlink:to="us-gaap_OfficeEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract6_lbl0" xml:lang="en-US">Unlabeled Abstract6</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract6" xlink:to="abvc_UnlabeledAbstract6_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract5_lbl0" xml:lang="en-US">Unlabeled Abstract5</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract5" xlink:to="abvc_UnlabeledAbstract5_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YoshinobuOdairatheOdairaMember_lbl0" xml:lang="en-US">Yoshinobu Odairathe Odaira Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YoshinobuOdairatheOdairaMember" xlink:to="abvc_YoshinobuOdairatheOdairaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract8_lbl0" xml:lang="en-US">Unlabeled Abstract8</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract8" xlink:to="abvc_UnlabeledAbstract8_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareExchangeAgreementOneMember_lbl0" xml:lang="en-US">Share Exchange Agreement One Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementOneMember" xlink:to="abvc_ShareExchangeAgreementOneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract7_lbl0" xml:lang="en-US">Unlabeled Abstract7</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract7" xlink:to="abvc_UnlabeledAbstract7_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ReceivedLoanAmount_lbl1" xml:lang="en-US">Received Loan Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ReceivedLoanAmount" xlink:to="abvc_ReceivedLoanAmount_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandAndLandImprovements_lbl0" xml:lang="en-US">Land and Land Improvements</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandAndLandImprovements" xlink:to="us-gaap_LandAndLandImprovements_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebt_lbl0" xml:lang="en-US">Convertible Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebt" xlink:to="us-gaap_ConvertibleDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl0" xml:lang="en-US">Pension and Other Postretirement Plans, Nonpension Benefits, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ForwardStockSplitsPolicyTextBlock_lbl1" xml:lang="en-US">Forward Stock Splits Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ForwardStockSplitsPolicyTextBlock" xlink:to="abvc_ForwardStockSplitsPolicyTextBlock_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfDueFromRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfDueFromRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule Of Due From Related Parties Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfDueFromRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfDueFromRelatedPartiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAmout_lbl1" xml:lang="en-US">Loan Amout</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAmout" xlink:to="abvc_LoanAmout_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl0" xml:lang="en-US">Equity Securities, FV-NI, Realized Gain (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable_lbl0" xml:lang="en-US">Short-Term Bank Loans and Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenepharmBiotechCorporationMember_lbl0" xml:lang="en-US">Genepharm Biotech Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenepharmBiotechCorporationMember" xlink:to="abvc_GenepharmBiotechCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryDisclosureTextBlock_lbl0" xml:lang="en-US">Inventory Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryDisclosureTextBlock" xlink:to="us-gaap_InventoryDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due There After</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DeferredAbstract_lbl0" xml:lang="en-US">Deferred Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DeferredAbstract" xlink:to="abvc_DeferredAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl0" xml:lang="en-US">Temporary Equity, Aggregate Amount of Redemption Requirement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SeriesAWarrantsMember_lbl0" xml:lang="en-US">Series AWarrants Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesAWarrantsMember" xlink:to="abvc_SeriesAWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl0" xml:lang="en-US">Operating Lease, Lease Income, Lease Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0" xml:lang="en-US">Schedule of Deferred Tax Assets and Liabilities [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnsecuredDebt_lbl0" xml:lang="en-US">Unsecured Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnsecuredDebt" xlink:to="us-gaap_UnsecuredDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl2" xml:lang="en-US">Related Party Transaction Description Of Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartyTransactionDescriptionOfTransactions" xlink:to="abvc_RelatedPartyTransactionDescriptionOfTransactions_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AgreementDescription_lbl1" xml:lang="en-US">Agreement Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AgreementDescription" xlink:to="abvc_AgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnlabeledAbstract_lbl0" xml:lang="en-US">Unlabeled Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnlabeledAbstract" xlink:to="abvc_UnlabeledAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl1" xml:lang="en-US">Valuation Of Deferred Tax Assets Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:to="abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl0" xml:lang="en-US">Common Stock, Shares Authorized</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentTaxCredit_lbl0" xml:lang="en-US">Investment Tax Credit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentTaxCredit" xlink:to="us-gaap_InvestmentTaxCredit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl0" xml:lang="en-US">Operating Lease, Right-of-Use Asset, Amortization Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeaseLiabilitienoncurrent_lbl1" xml:lang="en-US">Operating Lease Liabilitienoncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitienoncurrent" xlink:to="abvc_OperatingLeaseLiabilitienoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CathayUnitedBankMember_lbl0" xml:lang="en-US">Cathay United Bank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedBankMember" xlink:to="abvc_CathayUnitedBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareBasic_lbl1" xml:lang="en-US">Loss Per Share Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareBasic" xlink:to="abvc_LossPerShareBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Three Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ConvertibleNotesPayableDisclosureAbstract" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDisclosureAbstract_lbl" xml:lang="en-US">Convertible Notes Payable Disclosure Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDisclosureAbstract" xlink:to="abvc_ConvertibleNotesPayableDisclosureAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0" xml:lang="en-US">Related Party Transactions Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireInvestments_lbl0" xml:lang="en-US">Payments to Acquire Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireInvestments" xlink:to="us-gaap_PaymentsToAcquireInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestonePaymentsRoyaltyPercentage_lbl1" xml:lang="en-US">Milestone Payments Royalty Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePaymentsRoyaltyPercentage" xlink:to="abvc_MilestonePaymentsRoyaltyPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Option, Activity [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AdditionCashPayment_lbl1" xml:lang="en-US">Addition Cash Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AdditionCashPayment" xlink:to="abvc_AdditionCashPayment_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2" xml:lang="en-US">Stockholders&apos; Equity, Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_lbl0" xml:lang="en-US">Stockholders&apos; Equity Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareDiluted_lbl1" xml:lang="en-US">Loss Per Share Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareDiluted" xlink:to="abvc_LossPerShareDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RevenuesMember_lbl0" xml:lang="en-US">Revenues Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RevenuesMember" xlink:to="abvc_RevenuesMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables_lbl0" xml:lang="en-US">Increase (Decrease) in Other Receivables</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LandMember_lbl0" xml:lang="en-US">Land [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandMember" xlink:to="us-gaap_LandMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl0" xml:lang="en-US">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0" xml:lang="en-US">Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl0" xml:lang="en-US">Euro Asia Investment Finance Corp Ltdthe Euro Asia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:to="abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregateOfSharesIssued_lbl1" xml:lang="en-US">Aggregate Of Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregateOfSharesIssued" xlink:to="abvc_AggregateOfSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioLiteJapanMember_lbl0" xml:lang="en-US">Bio Lite Japan Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioLiteJapanMember" xlink:to="abvc_BioLiteJapanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DefinedBenefitPlanServiceCost_lbl0" xml:lang="en-US">Defined Benefit Plan, Service Cost</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DefinedBenefitPlanServiceCost" xlink:to="us-gaap_DefinedBenefitPlanServiceCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl0" xml:lang="en-US">Inventory, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfFinancialPositionAbstract_lbl" xml:lang="en-US">Statement of Financial Position [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_StatementOfFinancialPositionAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RestrictedCashAndCashEquivalents_lbl0" xml:lang="en-US">Restricted Cash and Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedCashAndCashEquivalents" xlink:to="us-gaap_RestrictedCashAndCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UnrestrictedCommonShares_lbl1" xml:lang="en-US">Unrestricted Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UnrestrictedCommonShares" xlink:to="abvc_UnrestrictedCommonShares_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GrossProceeds_lbl1" xml:lang="en-US">Gross Proceeds</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GrossProceeds" xlink:to="abvc_GrossProceeds_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl1" xml:lang="en-US">Debt Instrument, Increase, Accrued Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfExtentTheInvesteeReliesAbstract_lbl" xml:lang="en-US">Schedule Of Extent The Investee Relies Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentTheInvesteeReliesAbstract" xlink:to="abvc_ScheduleOfExtentTheInvesteeReliesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl1" xml:lang="en-US">Due To Related Party Current And Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToRelatedPartyCurrentAndNoncurrent" xlink:to="abvc_DueToRelatedPartyCurrentAndNoncurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl0" xml:lang="en-US">Document Type</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Fair Value Measurement, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred State and Local Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SeriesBWarrantsMember_lbl0" xml:lang="en-US">Series BWarrants Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SeriesBWarrantsMember" xlink:to="abvc_SeriesBWarrantsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0" xml:lang="en-US">New Accounting Pronouncements, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalPeriodFocus_lbl0" xml:lang="en-US">Document Fiscal Period Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1" xml:lang="en-US">Net Income (Loss) Available to Common Stockholders, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1" xml:lang="en-US">Proceeds from Issuance of Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayableMember_lbl0" xml:lang="en-US">Convertible Notes Payable [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableMember" xlink:to="us-gaap_ConvertibleNotesPayableMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Related Party Transactions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageSharesOutstandingAbstract_lbl0" xml:lang="en-US">Weighted Average Shares Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageSharesOutstandingAbstract" xlink:to="abvc_WeightedAverageSharesOutstandingAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromShortTermDebt_lbl0" xml:lang="en-US">Proceeds from Short-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromShortTermDebt" xlink:to="us-gaap_ProceedsFromShortTermDebt_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOperatingLeaseArrangementsAbstract_lbl" xml:lang="en-US">Schedule Of Operating Lease Arrangements Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="abvc_ScheduleOfOperatingLeaseArrangementsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DescriptionOfPublicOffering_lbl1" xml:lang="en-US">Description Of Public Offering</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DescriptionOfPublicOffering" xlink:to="abvc_DescriptionOfPublicOffering_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0" xml:lang="en-US">Condensed Balance Sheet [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl0" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due from Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AggregatedAmount_lbl1" xml:lang="en-US">Aggregated Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AggregatedAmount" xlink:to="abvc_AggregatedAmount_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfStatementOfOperationAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfStatementOfOperationAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfStatementOfOperationAbstract_lbl" xml:lang="en-US">Schedule Of Statement Of Operation Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfStatementOfOperationAbstract" xlink:to="abvc_ScheduleOfStatementOfOperationAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BiokeyMember_lbl0" xml:lang="en-US">Biokey Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BiokeyMember" xlink:to="abvc_BiokeyMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Noncash Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreementMember_lbl0" xml:lang="en-US">Loan Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreementMember" xlink:to="abvc_LoanAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstCorporationtheBioFirstMember_lbl0" xml:lang="en-US">Bio First Corporationthe Bio First Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationtheBioFirstMember" xlink:to="abvc_BioFirstCorporationtheBioFirstMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IncreasedecreaseInSecurityDepositReceived_lbl0" xml:lang="en-US">Increasedecrease In Security Deposit Received</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInSecurityDepositReceived" xlink:to="abvc_IncreasedecreaseInSecurityDepositReceived_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NumeratorAbstract_lbl0" xml:lang="en-US">Numerator Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NumeratorAbstract" xlink:to="abvc_NumeratorAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ImpairmentOfEquityInvestments_lbl1" xml:lang="en-US">Impairment Of Equity Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ImpairmentOfEquityInvestments" xlink:to="abvc_ImpairmentOfEquityInvestments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0" xml:lang="en-US">Property, Plant and Equipment [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermBorrowings_lbl0" xml:lang="en-US">Short-Term Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermBorrowings" xlink:to="us-gaap_ShortTermBorrowings_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YuanGeneMember_lbl0" xml:lang="en-US">Yuan Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneMember" xlink:to="abvc_YuanGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl0" xml:lang="en-US">Weighted Average Remaining Lease Term Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageRemainingLeaseTermAbstract" xlink:to="abvc_WeightedAverageRemainingLeaseTermAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_lbl0" xml:lang="en-US">Operating Expenses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl1" xml:lang="en-US">Proceeds Fromrepayments Of Short Term Borrowings From Third Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DefinedBenefitPlanFundedPercentages_lbl1" xml:lang="en-US">Defined Benefit Plan Funded Percentages</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DefinedBenefitPlanFundedPercentages" xlink:to="abvc_DefinedBenefitPlanFundedPercentages_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl0" xml:lang="en-US">Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0" xml:lang="en-US">Research and Development Expense, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0" xml:lang="en-US">Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SecuritiesPurchaseAgreementMember_lbl1" xml:lang="en-US">Securities Purchase Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SecuritiesPurchaseAgreementMember" xlink:to="abvc_SecuritiesPurchaseAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AccountingTreatmentDescription_lbl1" xml:lang="en-US">Accounting Treatment Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AccountingTreatmentDescription" xlink:to="abvc_AccountingTreatmentDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash_lbl0" xml:lang="en-US">Derivative Liability, Subject to Master Netting Arrangement, Collateral, Right to Reclaim Cash Not Offset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFixedInterestRate_lbl0" xml:lang="en-US">Derivative, Fixed Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFixedInterestRate" xlink:to="us-gaap_DerivativeFixedInterestRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0" xml:lang="en-US">Deferred Tax Assets, Valuation Allowance</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableRelatedPartiesCurrent_lbl0" xml:lang="en-US">Accounts Receivable, Related Parties, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:to="us-gaap_AccountsReceivableRelatedPartiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0" xml:lang="en-US">Property, Plant and Equipment, Useful Life</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract_lbl" xml:lang="en-US">Schedule Of Revenue From Related Party Current Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract" xlink:to="abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Capital_lbl0" xml:lang="en-US">Banking Regulation, Total Capital, Actual</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Capital" xlink:to="us-gaap_Capital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConversionOfStockSharesIssued1_lbl0" xml:lang="en-US">Conversion of Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConversionOfStockSharesIssued1" xlink:to="us-gaap_ConversionOfStockSharesIssued1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl2" xml:lang="en-US">Debt Instrument, Convertible, Conversion Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl1" xml:lang="en-US">Interest Portion Of Minimum Lease Payments Sale Lease Back Transaction</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:to="abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BeneficialConversionFeature_lbl1" xml:lang="en-US">Beneficial Conversion Feature</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BeneficialConversionFeature" xlink:to="abvc_BeneficialConversionFeature_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_DueToshareholdersMember_lbl0" xml:lang="en-US">Due Toshareholders Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_DueToshareholdersMember" xlink:to="abvc_DueToshareholdersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl0" xml:lang="en-US">Noncontrolling Interest [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl1" xml:lang="en-US">Debt Instrument, Interest Rate, Effective Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNoncashIncomeExpense_lbl0" xml:lang="en-US">Other Noncash Income (Expense)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNoncashIncomeExpense" xlink:to="us-gaap_OtherNoncashIncomeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareBasic_lbl0" xml:lang="en-US">Earnings Per Share, Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareBasic" xlink:to="us-gaap_EarningsPerShareBasic_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryGross_lbl0" xml:lang="en-US">Inventory, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryGross" xlink:to="us-gaap_InventoryGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Research and Development Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ResearchAndDevelopmentExpense" xlink:to="us-gaap_ResearchAndDevelopmentExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Federal Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LionGeneCorporationtheLionGeneMember_lbl0" xml:lang="en-US">Lion Gene Corporationthe Lion Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LionGeneCorporationtheLionGeneMember" xlink:to="abvc_LionGeneCorporationtheLionGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_FairValueOfOptionsGranted_lbl1" xml:lang="en-US">Fair Value Of Options Granted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_FairValueOfOptionsGranted" xlink:to="abvc_FairValueOfOptionsGranted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_lbl0" xml:lang="en-US">Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term1</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteAbstract_lbl" xml:lang="en-US">Stockholders&apos; Equity Note [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteAbstract_lbl"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract_lbl" xml:lang="en-US">Statement of Stockholders&apos; Equity [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementOfStockholdersEquityAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfIssuedShareCapital_lbl1" xml:lang="en-US">Percentage Of Issued Share Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfIssuedShareCapital" xlink:to="abvc_PercentageOfIssuedShareCapital_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl1" xml:lang="en-US">Stock Issued During Period Value Share Based Compensation Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:to="abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0" xml:lang="en-US">Stock Issued During Period, Value, New Issues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingencies_lbl0" xml:lang="en-US">Commitments and Contingencies</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingencies" xlink:to="us-gaap_CommitmentsAndContingencies_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenePharmInctheGenePharmMember_lbl1" xml:lang="en-US">Gene Pharm Incthe Gene Pharm Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmInctheGenePharmMember" xlink:to="abvc_GenePharmInctheGenePharmMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MergerAgreementMember_lbl0" xml:lang="en-US">Merger Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MergerAgreementMember" xlink:to="abvc_MergerAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl0" xml:lang="en-US">Common Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract_lbl" xml:lang="en-US">Schedule Of Options Issued And Outstanding Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:to="abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiscalPeriod_lbl0" xml:lang="en-US">Fiscal Period, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiscalPeriod" xlink:to="us-gaap_FiscalPeriod_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_Rgene_lbl0" xml:lang="en-US">Rgene</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_Rgene" xlink:to="abvc_Rgene_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl0" xml:lang="en-US">Entity Filer Category</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="dei_EntityFilerCategory_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestAndDebtExpense_lbl0" xml:lang="en-US">Interest and Debt Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestAndDebtExpense" xlink:to="us-gaap_InterestAndDebtExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteStockSplit_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note, Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteStockSplit" xlink:to="us-gaap_StockholdersEquityNoteStockSplit_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfBalanceSheetAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfBalanceSheetAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfBalanceSheetAbstract_lbl" xml:lang="en-US">Schedule Of Balance Sheet Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfBalanceSheetAbstract" xlink:to="abvc_ScheduleOfBalanceSheetAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Basic [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0" xml:lang="en-US">Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryRawMaterials_lbl0" xml:lang="en-US">Inventory, Raw Materials, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryRawMaterials" xlink:to="us-gaap_InventoryRawMaterials_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CathayUnitedLoanAgreementMember_lbl0" xml:lang="en-US">Cathay United Loan Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CathayUnitedLoanAgreementMember" xlink:to="abvc_CathayUnitedLoanAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl1" xml:lang="en-US">Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:to="abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfitLoss_lbl2" xml:lang="en-US">Net Income (Loss), Including Portion Attributable to Noncontrolling Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfitLoss" xlink:to="us-gaap_ProfitLoss_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl0" xml:lang="en-US">Liabilities, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl0" xml:lang="en-US">Bio First Australia Pty Ltdthe Bio First Australia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanAgreement_lbl0" xml:lang="en-US">Loan Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanAgreement" xlink:to="abvc_LoanAgreement_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfLongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLongTermInvestmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfLongTermInvestmentAbstract_lbl" xml:lang="en-US">Schedule Of Long Term Investment Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfLongTermInvestmentAbstract" xlink:to="abvc_ScheduleOfLongTermInvestmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments_lbl0" xml:lang="en-US">Payments to Acquire Long-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InvestmentLoss_lbl1" xml:lang="en-US">Investment Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InvestmentLoss" xlink:to="abvc_InvestmentLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl0" xml:lang="en-US">Proceeds from Warrant Exercises</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IPOMember_lbl0" xml:lang="en-US">IPO [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IPOMember" xlink:to="us-gaap_IPOMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_lbl0" xml:lang="en-US">Assets</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TreasuryStockValue_lbl0" xml:lang="en-US">Treasury Stock, Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TreasuryStockValue" xlink:to="us-gaap_TreasuryStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchaseWarrant_lbl1" xml:lang="en-US">Purchase Warrant</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchaseWarrant" xlink:to="abvc_PurchaseWarrant_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl0" xml:lang="en-US">Subsequent Events [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneCorporationtheRgeneMember_lbl0" xml:lang="en-US">Rgene Corporationthe Rgene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationtheRgeneMember" xlink:to="abvc_RgeneCorporationtheRgeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfGoodsAndServicesSold_lbl0" xml:lang="en-US">Cost of Goods and Services Sold</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfGoodsAndServicesSold" xlink:to="us-gaap_CostOfGoodsAndServicesSold_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LossPerShareAbstract_lbl0" xml:lang="en-US">Loss Per Share Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LossPerShareAbstract" xlink:to="abvc_LossPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0" xml:lang="en-US">Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtTextBlock_lbl0" xml:lang="en-US">Short-Term Debt [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtTextBlock" xlink:to="us-gaap_ShortTermDebtTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TotalRevenues_lbl0" xml:lang="en-US">Total Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TotalRevenues" xlink:to="abvc_TotalRevenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConsultingAgreementMember_lbl1" xml:lang="en-US">Consulting Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingAgreementMember" xlink:to="abvc_ConsultingAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0" xml:lang="en-US">Basis of Accounting, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense_lbl0" xml:lang="en-US">Other Research and Development Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherResearchAndDevelopmentExpense" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract_lbl" xml:lang="en-US">Schedule Of Company With Whom Transactions Are Reported In These Financial Statements Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract" xlink:to="abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl0" xml:lang="en-US">Nonoperating Income (Expense) [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl0" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0" xml:lang="en-US">Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl0" xml:lang="en-US">Mortgage Notes Payable Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl1" xml:lang="en-US">Allowance For Inventory Valuation And Obsolescence Loss</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_AllowanceForInventoryValuationAndObsolescenceLoss" xlink:to="abvc_AllowanceForInventoryValuationAndObsolescenceLoss_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock_lbl0" xml:lang="en-US">Lessee, Operating Leases [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeasesTextBlock" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Five Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromEmployeesNoncurrent_lbl0" xml:lang="en-US">Due from Employees, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromEmployeesNoncurrent" xlink:to="us-gaap_DueFromEmployeesNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CommonStockIssuedBeforeStockSplit_lbl2" xml:lang="en-US">Common Stock Issued Before Stock Split</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonStockIssuedBeforeStockSplit" xlink:to="abvc_CommonStockIssuedBeforeStockSplit_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OutstandingAdvanceFromRelatedParty_lbl1" xml:lang="en-US">Outstanding Advance From Related Party</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OutstandingAdvanceFromRelatedParty" xlink:to="abvc_OutstandingAdvanceFromRelatedParty_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule Of Accounts Receivable Due From Related Parties Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MachineryAndEquipmentMember_lbl0" xml:lang="en-US">Machinery and Equipment [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MachineryAndEquipmentMember" xlink:to="us-gaap_MachineryAndEquipmentMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_UpfrontCashPayment_lbl1" xml:lang="en-US">Upfront Cash Payment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_UpfrontCashPayment" xlink:to="abvc_UpfrontCashPayment_lbl1"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract_lbl" xml:lang="en-US">Schedule Of Property And Equipment Under Capital Leases Generally Based On The Following Useful Lives Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:to="abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl1" xml:lang="en-US">Present Value Of Future Minimum Lease Payment Sale Leaseback Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:to="abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl1" xml:lang="en-US">Paycheck Protection Program Loan Payable Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableTextBlock" xlink:to="abvc_PaycheckProtectionProgramLoanPayableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockOptionExercisePriceIncrease_lbl1" xml:lang="en-US">Stock Option, Exercise Price, Increase</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockOptionExercisePriceIncrease" xlink:to="us-gaap_StockOptionExercisePriceIncrease_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl0" xml:lang="en-US">Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CurrentAbstract_lbl0" xml:lang="en-US">Current Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CurrentAbstract" xlink:to="abvc_CurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CTBCBankMember_lbl0" xml:lang="en-US">CTBCBank Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CTBCBankMember" xlink:to="abvc_CTBCBankMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidInterest_lbl0" xml:lang="en-US">Prepaid Interest</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidInterest" xlink:to="us-gaap_PrepaidInterest_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl1" xml:lang="en-US">Common Stock [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl0" xml:lang="en-US">Property, Plant and Equipment, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BraingenesisBiotechnologyCoLtdMember_lbl0" xml:lang="en-US">Braingenesis Biotechnology Co Ltd Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BraingenesisBiotechnologyCoLtdMember" xlink:to="abvc_BraingenesisBiotechnologyCoLtdMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ViewTradeSecuritiesIncMember_lbl0" xml:lang="en-US">View Trade Securities Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ViewTradeSecuritiesIncMember" xlink:to="abvc_ViewTradeSecuritiesIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IssuanceOfStockValue_lbl1" xml:lang="en-US">Issuance Of Stock Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IssuanceOfStockValue" xlink:to="abvc_IssuanceOfStockValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl0" xml:lang="en-US">Interest Income, Securities, US Treasury and Other US Government</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_KeypointTechnologyLtdtheKeypointMember_lbl0" xml:lang="en-US">Keypoint Technology Ltdthe Keypoint Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_KeypointTechnologyLtdtheKeypointMember" xlink:to="abvc_KeypointTechnologyLtdtheKeypointMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Foreign Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0" xml:lang="en-US">Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RelatedPartiesTransactions_lbl0" xml:lang="en-US">Related Parties Transactions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RelatedPartiesTransactions" xlink:to="abvc_RelatedPartiesTransactions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstCorporationMember_lbl0" xml:lang="en-US">Bio First Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstCorporationMember" xlink:to="abvc_BioFirstCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConcentrationOfClientsPolicyTextBlock_lbl0" xml:lang="en-US">Concentration Of Clients Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConcentrationOfClientsPolicyTextBlock" xlink:to="abvc_ConcentrationOfClientsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UnrealizedGainLossOnInvestments_lbl0" xml:lang="en-US">Unrealized Gain (Loss) on Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UnrealizedGainLossOnInvestments" xlink:to="us-gaap_UnrealizedGainLossOnInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl0" xml:lang="en-US">Stockholders&apos; Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryPolicyTextBlock_lbl0" xml:lang="en-US">Inventory, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryPolicyTextBlock" xlink:to="us-gaap_InventoryPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl0" xml:lang="en-US">Related Party Transaction, Terms and Manner of Settlement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0" xml:lang="en-US">Additional Paid in Capital, Common Stock</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl0" xml:lang="en-US">Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl1" xml:lang="en-US">Share Of Losses From Investments Accounted For Using The Equity Method</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:to="abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LabourPensionFundPercentage_lbl1" xml:lang="en-US">Labour Pension Fund Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LabourPensionFundPercentage" xlink:to="abvc_LabourPensionFundPercentage_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PrepaymentForLongtermInvestments_lbl1" xml:lang="en-US">Prepayment For Longterm Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PrepaymentForLongtermInvestments" xlink:to="abvc_PrepaymentForLongtermInvestments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalFees_lbl0" xml:lang="en-US">Professional Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalFees" xlink:to="us-gaap_ProfessionalFees_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl0" xml:lang="en-US">Temporary Equity, Redemption Price Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0" xml:lang="en-US">Income (Loss) from Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl2" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LBGUSAInctheLBGUSAMember_lbl0" xml:lang="en-US">LBGUSAIncthe LBGUSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAInctheLBGUSAMember" xlink:to="abvc_LBGUSAInctheLBGUSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0" xml:lang="en-US">Increase (Decrease) in Security Deposits</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConsultingFees_lbl2" xml:lang="en-US">Consulting Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConsultingFees" xlink:to="abvc_ConsultingFees_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeaseLiabilitiescurrents_lbl0" xml:lang="en-US">Operating Lease Liabilitiescurrents</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeaseLiabilitiescurrents" xlink:to="abvc_OperatingLeaseLiabilitiescurrents_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityRegistrantName_lbl0" xml:lang="en-US">Entity Registrant Name</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="dei_EntityRegistrantName_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0" xml:lang="en-US">Investment Owned, Balance, Principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventMember_lbl0" xml:lang="en-US">Subsequent Event [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventMember" xlink:to="us-gaap_SubsequentEventMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LoanFromPaycheckProtectionProgram_lbl1" xml:lang="en-US">Loan From Paycheck Protection Program</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LoanFromPaycheckProtectionProgram" xlink:to="abvc_LoanFromPaycheckProtectionProgram_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_MilestonePayments_lbl1" xml:lang="en-US">Milestone Payments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_MilestonePayments" xlink:to="abvc_MilestonePayments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LindGlobalFundIIMember_lbl0" xml:lang="en-US">Lind Global Fund IIMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LindGlobalFundIIMember" xlink:to="abvc_LindGlobalFundIIMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RentIncome_lbl1" xml:lang="en-US">Rent Income</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RentIncome" xlink:to="abvc_RentIncome_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl0" xml:lang="en-US">Increase (Decrease) in Inventories</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ProvisionForDoubtfulAccount_lbl0" xml:lang="en-US">Provision For Doubtful Account</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ProvisionForDoubtfulAccount" xlink:to="abvc_ProvisionForDoubtfulAccount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl0" xml:lang="en-US">Amendment Flag</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl0" xml:lang="en-US">Stock Issued During Period, Shares, Issued for Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl0" xml:lang="en-US">Repayments of Convertible Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl0" xml:lang="en-US">Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstStockPurchaseAgreementMember_lbl0" xml:lang="en-US">Bio First Stock Purchase Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstStockPurchaseAgreementMember" xlink:to="abvc_BioFirstStockPurchaseAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl0" xml:lang="en-US">Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CommonSharesIssuedForDebtConversion_lbl1" xml:lang="en-US">Common Shares Issued For Debt Conversion</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CommonSharesIssuedForDebtConversion" xlink:to="abvc_CommonSharesIssuedForDebtConversion_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl0" xml:lang="en-US">Foreign Currency Transaction Gain (Loss), before Tax</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_lbl0" xml:lang="en-US">Operating Income (Loss)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCentralIndexKey_lbl0" xml:lang="en-US">Entity Central Index Key</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="dei_EntityCentralIndexKey_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PlacementAgentAgreementDescription_lbl1" xml:lang="en-US">Placement Agent Agreement Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PlacementAgentAgreementDescription" xlink:to="abvc_PlacementAgentAgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0" xml:lang="en-US">Foreign Currency Transactions and Translations Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiability_lbl0" xml:lang="en-US">Operating Lease, Liability</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiability" xlink:to="us-gaap_OperatingLeaseLiability_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_YuanGeneCorporationtheYuanGeneMember_lbl0" xml:lang="en-US">Yuan Gene Corporationthe Yuan Gene Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_YuanGeneCorporationtheYuanGeneMember" xlink:to="abvc_YuanGeneCorporationtheYuanGeneMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0" xml:lang="en-US">Current State and Local Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNotesPayable_lbl0" xml:lang="en-US">Other Notes Payable</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNotesPayable" xlink:to="us-gaap_OtherNotesPayable_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl0" xml:lang="en-US">Liabilities, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Extent Investee Relies Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:to="abvc_ScheduleOfExtentInvesteeReliesTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Issued for Services</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl0" xml:lang="en-US">Other Assets, Miscellaneous, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CodevelopmentagreementMember_lbl0" xml:lang="en-US">Codevelopmentagreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CodevelopmentagreementMember" xlink:to="abvc_CodevelopmentagreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl0" xml:lang="en-US">Depreciation, Depletion and Amortization</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_SubscribedStockMember_lbl0" xml:lang="en-US">Subscribed Stock Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_SubscribedStockMember" xlink:to="abvc_SubscribedStockMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueFromOtherRelatedPartiesCurrent_lbl0" xml:lang="en-US">Due from Other Related Parties, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueFromOtherRelatedPartiesCurrent" xlink:to="us-gaap_DueFromOtherRelatedPartiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness_lbl0" xml:lang="en-US">Debt Instrument, Decrease, Forgiveness</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl0" xml:lang="en-US">Short-Term Debt, Average Outstanding Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BriVisionShareholdersMember_lbl0" xml:lang="en-US">Bri Vision Shareholders Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BriVisionShareholdersMember" xlink:to="abvc_BriVisionShareholdersMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BuildingsAndLeaseholdImprovementsMember_lbl0" xml:lang="en-US">Buildings And Leasehold Improvements Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BuildingsAndLeaseholdImprovementsMember" xlink:to="abvc_BuildingsAndLeaseholdImprovementsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LegalFees_lbl0" xml:lang="en-US">Legal Fees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LegalFees" xlink:to="us-gaap_LegalFees_lbl0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl0" xml:lang="en-US">Interest Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TranslationAdjustmentPolicyTextBlock_lbl1" xml:lang="en-US">Translation Adjustment Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TranslationAdjustmentPolicyTextBlock" xlink:to="abvc_TranslationAdjustmentPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PurchasePrice_lbl1" xml:lang="en-US">Purchase Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PurchasePrice" xlink:to="abvc_PurchasePrice_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_RgeneCorporationMember_lbl0" xml:lang="en-US">Rgene Corporation Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_RgeneCorporationMember" xlink:to="abvc_RgeneCorporationMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock_lbl0" xml:lang="en-US">Income Tax Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxDisclosureTextBlock" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Units</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InverlewAdvisorsLLCMember_lbl0" xml:lang="en-US">Inverlew Advisors LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InverlewAdvisorsLLCMember" xlink:to="abvc_InverlewAdvisorsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense_lbl0" xml:lang="en-US">Selling, General and Administrative Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TheJiangsMember_lbl0" xml:lang="en-US">The Jiangs Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TheJiangsMember" xlink:to="abvc_TheJiangsMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharePrice_lbl0" xml:lang="en-US">Share Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharePrice" xlink:to="us-gaap_SharePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock_lbl0" xml:lang="en-US">Equity Method Investments [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestmentsTextBlock" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl0" xml:lang="en-US">Property, Plant and Equipment, Other, Net</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryWorkInProcess_lbl0" xml:lang="en-US">Inventory, Work in Process, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryWorkInProcess" xlink:to="us-gaap_InventoryWorkInProcess_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl0" xml:lang="en-US">Assets, Current [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NTMember_lbl0" xml:lang="en-US">NTMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NTMember" xlink:to="abvc_NTMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0" xml:lang="en-US">Revenue [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareAbstract_lbl0" xml:lang="en-US">Earnings Per Share [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl0" xml:lang="en-US">Two Thousand Sixteen Equity Incentive Plan Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_TwoThousandSixteenEquityIncentivePlanMember" xlink:to="abvc_TwoThousandSixteenEquityIncentivePlanMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_Revenuefromrelatedpartytotal_lbl0" xml:lang="en-US">Revenuefromrelatedpartytotal</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_Revenuefromrelatedpartytotal" xlink:to="abvc_Revenuefromrelatedpartytotal_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InventoryTablesLineItems_lbl0" xml:lang="en-US">Inventory Tables Line Items</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InventoryTablesLineItems" xlink:to="abvc_InventoryTablesLineItems_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl0" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0" xml:lang="en-US">Operating Lease, Weighted Average Remaining Lease Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Deferred Federal Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfMonthlyContributions_lbl1" xml:lang="en-US">Percentage Of Monthly Contributions</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfMonthlyContributions" xlink:to="abvc_PercentageOfMonthlyContributions_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ShareExchangeAgreementMember_lbl1" xml:lang="en-US">Share Exchange Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ShareExchangeAgreementMember" xlink:to="abvc_ShareExchangeAgreementMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0" xml:lang="en-US">Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract_lbl" xml:lang="en-US">Schedule Of Amount Due To Related Parties Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:to="abvc_ScheduleOfAmountDueToRelatedPartiesAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DueToRelatedPartiesCurrent_lbl0" xml:lang="en-US">Due to Related Parties, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DueToRelatedPartiesCurrent" xlink:to="us-gaap_DueToRelatedPartiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareTextBlock_lbl0" xml:lang="en-US">Earnings Per Share [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareTextBlock" xlink:to="us-gaap_EarningsPerShareTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_lbl1" xml:lang="en-US">Gross Profit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl0" xml:lang="en-US">Collaborative Arrangement Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl0" xml:lang="en-US">Revenues</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CoDevAgreementDescription_lbl1" xml:lang="en-US">Co Dev Agreement Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CoDevAgreementDescription" xlink:to="abvc_CoDevAgreementDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_InterestRate_lbl1" xml:lang="en-US">Interest Rate</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_InterestRate" xlink:to="abvc_InterestRate_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl0" xml:lang="en-US">Liabilities and Equity</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermInvestments_lbl0" xml:lang="en-US">Short-Term Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermInvestments" xlink:to="us-gaap_ShortTermInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BarlewHoldingsLLCMember_lbl0" xml:lang="en-US">Barlew Holdings LLCMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BarlewHoldingsLLCMember" xlink:to="abvc_BarlewHoldingsLLCMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LongTermEquityInvestmentPolicy_lbl1" xml:lang="en-US">Long Term Equity Investment Policy</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LongTermEquityInvestmentPolicy" xlink:to="abvc_LongTermEquityInvestmentPolicy_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_CumulativeTransactionAdjustments_lbl1" xml:lang="en-US">Cumulative Transaction Adjustments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_CumulativeTransactionAdjustments" xlink:to="abvc_CumulativeTransactionAdjustments_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityMethodInvestments_lbl0" xml:lang="en-US">Equity Method Investments</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityMethodInvestments" xlink:to="us-gaap_EquityMethodInvestments_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl0" xml:lang="en-US">Debt Instrument, Face Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl0" xml:lang="en-US">Increase (Decrease) in Due to Related Parties</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProfessionalAndContractServicesExpense_lbl0" xml:lang="en-US">Professional and Contract Services Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProfessionalAndContractServicesExpense" xlink:to="us-gaap_ProfessionalAndContractServicesExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_lbl1" xml:lang="en-US">Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0" xml:lang="en-US">Condensed Income Statement [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl0" xml:lang="en-US">Share-Based Payment Arrangement, Exercise of Option, Tax Benefit</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertiblePromissoryNoteValue_lbl1" xml:lang="en-US">Convertible Promissory Note Value</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNoteValue" xlink:to="abvc_ConvertiblePromissoryNoteValue_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl1" xml:lang="en-US">PAYCHECKPROTECTIONPROGRAMMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PAYCHECKPROTECTIONPROGRAMMember" xlink:to="abvc_PAYCHECKPROTECTIONPROGRAMMember_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_lbl1" xml:lang="en-US">Assets, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PromissoryNoteDescription_lbl1" xml:lang="en-US">Promissory Note Description</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PromissoryNoteDescription" xlink:to="abvc_PromissoryNoteDescription_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentFiscalYearFocus_lbl0" xml:lang="en-US">Document Fiscal Year Focus</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="dei_DocumentFiscalYearFocus_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl1" xml:lang="en-US">Percentage Of Payments Under Codevelopment Agreement</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:to="abvc_PercentageOfPaymentsUnderCodevelopmentAgreement_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl0" xml:lang="en-US">Entity Emerging Growth Company</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl1" xml:lang="en-US">Common Stock, Shares, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0" xml:lang="en-US">Class of Warrant or Right, Exercise Price of Warrants or Rights</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0" xml:lang="en-US">Weighted Average Number of Shares Outstanding, Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BHKCoDevelopmentsAgreementMember_lbl0" xml:lang="en-US">BHKCo Developments Agreement Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BHKCoDevelopmentsAgreementMember" xlink:to="abvc_BHKCoDevelopmentsAgreementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_principalAmount_lbl2" xml:lang="en-US">principal Amount</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_principalAmount" xlink:to="abvc_principalAmount_lbl2"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockReverseSplitPolicyTextBlock_lbl1" xml:lang="en-US">Stock Reverse Split Policy Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockReverseSplitPolicyTextBlock" xlink:to="abvc_StockReverseSplitPolicyTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl0" xml:lang="en-US">Cost of Revenue</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl0" xml:lang="en-US">Stock Issued During Period, Value, Restricted Stock Award, Gross</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl0" xml:lang="en-US">Increasedecrease In Inventory Allowance For Valuation Losses</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:to="abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0" xml:lang="en-US">Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrivatePlacementMember_lbl0" xml:lang="en-US">Private Placement [Member]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrivatePlacementMember" xlink:to="us-gaap_PrivatePlacementMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl1" xml:lang="en-US">Schedule Of Property And Equipment Estimated Useful Life Table Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:to="abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNoncurrent_lbl0" xml:lang="en-US">Assets, Noncurrent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_StockBasedCompensationForEmployees_lbl1" xml:lang="en-US">Stock Based Compensation For Employees</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_StockBasedCompensationForEmployees" xlink:to="abvc_StockBasedCompensationForEmployees_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl0" xml:lang="en-US">Debt Instrument, Payment Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl0" xml:lang="en-US">Accounts Receivable, after Allowance for Credit Loss, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl0" xml:lang="en-US">Additional Paid in Capital</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertiblePromissoryNote_lbl1" xml:lang="en-US">Convertible Promissory Note</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertiblePromissoryNote" xlink:to="abvc_ConvertiblePromissoryNote_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl0" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_BioFirstAustraliaMember_lbl0" xml:lang="en-US">Bio First Australia Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_BioFirstAustraliaMember" xlink:to="abvc_BioFirstAustraliaMember_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_ScheduleOfShortTermBankLoanAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfShortTermBankLoanAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ScheduleOfShortTermBankLoanAbstract_lbl" xml:lang="en-US">Schedule Of Short Term Bank Loan Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ScheduleOfShortTermBankLoanAbstract" xlink:to="abvc_ScheduleOfShortTermBankLoanAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_ConvertibleNotesPayableDisclosureTextBlock_lbl1" xml:lang="en-US">Convertible Notes Payable Disclosure Text Block</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_ConvertibleNotesPayableDisclosureTextBlock" xlink:to="abvc_ConvertibleNotesPayableDisclosureTextBlock_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl0" xml:lang="en-US">Debt Instrument, Maturity Date</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl0"/>
    <loc xlink:type="locator" xlink:label="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PaycheckProtectionProgramLoanPayableAbstract_lbl" xml:lang="en-US">Paycheck Protection Program Loan Payable Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PaycheckProtectionProgramLoanPayableAbstract" xlink:to="abvc_PaycheckProtectionProgramLoanPayableAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_lbl0" xml:lang="en-US">Net Income (Loss) Attributable to Parent</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl0" xml:lang="en-US">Current Income Tax Expense (Benefit)</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl0" xml:lang="en-US">Preferred Stock, Value, Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl0" xml:lang="en-US">Income Taxes Paid</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityOther_lbl0" xml:lang="en-US">Stockholders&apos; Equity, Other</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityOther" xlink:to="us-gaap_StockholdersEquityOther_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl0" xml:lang="en-US">Non Marketable Cost Method Investments Net Abstract</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="abvc_NonMarketableCostMethodInvestmentsNetAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedAverageNumberOfSharesDiluted_lbl1" xml:lang="en-US">Weighted Average Number Of Shares Diluted</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedAverageNumberOfSharesDiluted" xlink:to="abvc_WeightedAverageNumberOfSharesDiluted_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsForParticipationLiabilities_lbl0" xml:lang="en-US">Payments for Participation Liabilities</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForParticipationLiabilities" xlink:to="us-gaap_PaymentsForParticipationLiabilities_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_lbl1"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_WeightedaverageSharesOutstandingBasic_lbl1" xml:lang="en-US">Weightedaverage Shares Outstanding Basic</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_WeightedaverageSharesOutstandingBasic" xlink:to="abvc_WeightedaverageSharesOutstandingBasic_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl1" xml:lang="en-US">Operating Leases Future Minimum Payment Due In Two Years</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:to="abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset_lbl0" xml:lang="en-US">Operating Lease, Right-of-Use Asset</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseRightOfUseAsset" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ExcessStockSharesIssued_lbl1" xml:lang="en-US">Excess Stock, Shares Issued</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ExcessStockSharesIssued" xlink:to="us-gaap_ExcessStockSharesIssued_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesOutstanding_lbl1" xml:lang="en-US">Shares, Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesOutstanding" xlink:to="us-gaap_SharesOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_LBGUSAMember_lbl0" xml:lang="en-US">LBGUSAMember</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_LBGUSAMember" xlink:to="abvc_LBGUSAMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedLiabilitiesCurrent_lbl0" xml:lang="en-US">Accrued Liabilities, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="us-gaap_AccruedLiabilitiesCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl0" xml:lang="en-US">Debt Instrument, Interest Rate Terms</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent_lbl0" xml:lang="en-US">Operating Lease, Liability, Current</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseLiabilityCurrent" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl1" xml:lang="en-US">Percentage Of Common Shares Issued And Outstanding</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_PercentageOfCommonSharesIssuedAndOutstanding" xlink:to="abvc_PercentageOfCommonSharesIssuedAndOutstanding_lbl1"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="abvc_GenePharmIncMember_lbl0" xml:lang="en-US">Gene Pharm Inc Member</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="abvc_GenePharmIncMember" xlink:to="abvc_GenePharmIncMember_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTerm_lbl0" xml:lang="en-US">Debt Instrument, Term</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0" xml:lang="en-US">Commitments and Contingencies Disclosure [Text Block]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl0" xml:lang="en-US">Operating Lease, Expense</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpenseDebt_lbl0" xml:lang="en-US">Interest Expense, Debt</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpenseDebt" xlink:to="us-gaap_InterestExpenseDebt_lbl0"/>
    <label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage_lbl0" xml:lang="en-US">Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage</label>
    <labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage_lbl0"/>
  </labelLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>12
<FILENAME>abvc-20221231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII"?>
<!-- Generated by CompSci Transform (tm) - http://www.compsciresources.com -->
<!-- Created: Thu Jun 01 15:30:00 UTC 2023 -->
<linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedBalanceSheet" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedBalanceSheet_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedIncomeStatement" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedIncomeStatement_Parentheticals" roleURI="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConsolidatedCashFlow" roleURI="http://metuboutique.com/role/ConsolidatedCashFlow"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ShareholdersEquityType2or3" roleURI="http://metuboutique.com/role/ShareholdersEquityType2or3"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_OrganizationandDescriptionofBusiness" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusiness"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SummaryofSignificantAccountingPolicies" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_CollaborativeAgreements" roleURI="http://metuboutique.com/role/CollaborativeAgreements"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_Inventory" roleURI="http://metuboutique.com/role/Inventory"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PropertyandEquipment" roleURI="http://metuboutique.com/role/PropertyandEquipment"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LongTermInvestments" roleURI="http://metuboutique.com/role/LongTermInvestments"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConvertibleNotesPayable" roleURI="http://metuboutique.com/role/ConvertibleNotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_BankLoans" roleURI="http://metuboutique.com/role/BankLoans"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PaycheckProtectionProgramLoanPayable" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_NotesPayable" roleURI="http://metuboutique.com/role/NotesPayable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ShortTermLoan" roleURI="http://metuboutique.com/role/ShortTermLoan"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_RelatedPartiesTransactions" roleURI="http://metuboutique.com/role/RelatedPartiesTransactions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_IncomeTaxes" roleURI="http://metuboutique.com/role/IncomeTaxes"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_Equity" roleURI="http://metuboutique.com/role/Equity"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_StockOptions" roleURI="http://metuboutique.com/role/StockOptions"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LossPerShare" roleURI="http://metuboutique.com/role/LossPerShare"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_Lease" roleURI="http://metuboutique.com/role/Lease"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_CommitmentsandContingencies" roleURI="http://metuboutique.com/role/CommitmentsandContingencies"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SubsequentEvents" roleURI="http://metuboutique.com/role/SubsequentEvents"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_AccountingPoliciesByPolicy" roleURI="http://metuboutique.com/role/AccountingPoliciesByPolicy"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SummaryofSignificantAccountingPoliciesTables" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_InventoryTables" roleURI="http://metuboutique.com/role/InventoryTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PropertyandEquipmentTables" roleURI="http://metuboutique.com/role/PropertyandEquipmentTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LongTermInvestmentsTables" roleURI="http://metuboutique.com/role/LongTermInvestmentsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_BankLoansTables" roleURI="http://metuboutique.com/role/BankLoansTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_RelatedPartiesTransactionsTables" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_IncomeTaxesTables" roleURI="http://metuboutique.com/role/IncomeTaxesTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_StockOptionsTables" roleURI="http://metuboutique.com/role/StockOptionsTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LossPerShareTables" roleURI="http://metuboutique.com/role/LossPerShareTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LeaseTables" roleURI="http://metuboutique.com/role/LeaseTables"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" roleURI="http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofinventoryTable" roleURI="http://metuboutique.com/role/ScheduleofinventoryTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofpropertyandequipmentTable" roleURI="http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofownershippercentagesofinvesteeTable" roleURI="http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofextenttheinvesteereliesTable" roleURI="http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleoflongterminvestmentTable" roleURI="http://metuboutique.com/role/ScheduleoflongterminvestmentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofbalancesheetTable" roleURI="http://metuboutique.com/role/ScheduleofbalancesheetTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofstatementofoperationTable" roleURI="http://metuboutique.com/role/ScheduleofstatementofoperationTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofequityinvestmentsTable" roleURI="http://metuboutique.com/role/ScheduleofequityinvestmentsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofshorttermbankloanTable" roleURI="http://metuboutique.com/role/ScheduleofshorttermbankloanTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable" roleURI="http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofaccountsreceivableduefromrelatedpartiesTable" roleURI="http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofrevenuefromrelatedpartyCurrentTable" roleURI="http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofduefromrelatedpartiesTable" roleURI="http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofamountduetorelatedpartiesTable" roleURI="http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofincometaxexpenseTable" roleURI="http://metuboutique.com/role/ScheduleofincometaxexpenseTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofdeferredtaxassetsliabilityTable" roleURI="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofoptionsissuedandoutstandingTable" roleURI="http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleoffairvalueofstockoptionsgrantedTable" roleURI="http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleoflosspershareTable" roleURI="http://metuboutique.com/role/ScheduleoflosspershareTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofoperatingleasearrangementsTable" roleURI="http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofleaseexpensesTable" roleURI="http://metuboutique.com/role/ScheduleofleaseexpensesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable" roleURI="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_OrganizationandDescriptionofBusinessDetails" roleURI="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SummaryofSignificantAccountingPoliciesDetails" roleURI="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_CollaborativeAgreementsDetails" roleURI="http://metuboutique.com/role/CollaborativeAgreementsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PropertyandEquipmentDetails" roleURI="http://metuboutique.com/role/PropertyandEquipmentDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_LongTermInvestmentsDetails" roleURI="http://metuboutique.com/role/LongTermInvestmentsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ConvertibleNotesPayableDetails" roleURI="http://metuboutique.com/role/ConvertibleNotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_BankLoansDetails" roleURI="http://metuboutique.com/role/BankLoansDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_PaycheckProtectionProgramLoanPayableDetails" roleURI="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_NotesPayableDetails" roleURI="http://metuboutique.com/role/NotesPayableDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_ShortTermLoanDetails" roleURI="http://metuboutique.com/role/ShortTermLoanDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_RelatedPartiesTransactionsDetails" roleURI="http://metuboutique.com/role/RelatedPartiesTransactionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_EquityDetails" roleURI="http://metuboutique.com/role/EquityDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_StockOptionsDetails" roleURI="http://metuboutique.com/role/StockOptionsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#abvc_r_SubsequentEventsDetails" roleURI="http://metuboutique.com/role/SubsequentEventsDetails"/>
  <roleRef xlink:type="simple" xlink:href="abvc-20221231.xsd#DocumentAndEntityInformation" roleURI="http://metuboutique.com/role/DocumentAndEntityInformation"/>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsCurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNetCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableNetCurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedPartiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AccountsReceivableRelatedPartiesCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaymentForLongtermInvestments" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="PrepaymentForLongtermInvestments" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_InventoryNet" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_ShortTermInvestments" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrent" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentNet" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAsset" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAsset"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAsset" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_LongTermInvestments" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxAssetsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidExpenseNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidExpenseNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PrepaidExpenseNoncurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDeposit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDeposit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_SecurityDeposit" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PrepaymentForLongtermInvestmentsNoncurrent" xlink:href="abvc-20221231.xsd#abvc_PrepaymentForLongtermInvestmentsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="PrepaymentForLongtermInvestmentsNoncurrent" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromRelatedPartiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromRelatedPartiesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_DueFromRelatedPartiesNoncurrent" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Assets" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Assets"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_Assets" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_LiabilitiesAbstract" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBankLoansAndNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBankLoansAndNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_ShortTermBankLoansAndNotesPayable" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccruedLiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_AccruedLiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdvanceFromCustomers" xlink:href="abvc-20221231.xsd#abvc_AdvanceFromCustomers"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="AdvanceFromCustomers" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityCurrent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToRelatedPartiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_DueToRelatedPartiesCurrent" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrent" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SecurityDepositLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SecurityDepositLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_SecurityDepositLiability" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiabilityNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiabilityNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_OperatingLeaseLiabilityNoncurrent" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Liabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Liabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_Liabilities" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingencies" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingencies"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommitmentsAndContingencies" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_EquityAbstract" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_PreferredStockValue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_CommonStockValue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AdditionalPaidInCapital" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteSubscriptionsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityNoteSubscriptionsReceivable" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsAccumulatedDeficit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_TreasuryStockValue" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquity" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MinorityInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MinorityInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_MinorityInterest" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAndStockholdersEquity"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfFinancialPositionAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfFinancialPositionAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockSharesAuthorized" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockSharesIssued" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PreferredStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PreferredStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_PreferredStockSharesOutstanding" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesAuthorized" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesIssued" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesOutstanding" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Revenues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Revenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_Revenues" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfRevenue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfRevenue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_CostOfRevenue" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_GrossProfit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpensesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingExpensesAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SellingGeneralAndAdministrativeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SellingGeneralAndAdministrativeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_SellingGeneralAndAdministrativeExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpense" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AllocatedShareBasedCompensationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_AllocatedShareBasedCompensationExpense" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingExpenses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingExpenses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="us-gaap_OperatingExpenses" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OperatingIncomeLoss" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NonoperatingIncomeExpenseAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentIncomeInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentIncomeInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InvestmentIncomeInterest" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestExpense" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RentIncome" xlink:href="abvc-20221231.xsd#abvc_RentIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="RentIncome" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingSubleaseIncomeRelatedParties" xlink:href="abvc-20221231.xsd#abvc_OperatingSubleaseIncomeRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="OperatingSubleaseIncomeRelatedParties" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillImpairmentLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillImpairmentLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_GoodwillImpairmentLoss" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RealizedInvestmentGainsLosses" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RealizedInvestmentGainsLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_RealizedInvestmentGainsLosses" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionGainLossBeforeTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionGainLossBeforeTax" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquitySecuritiesFvNiRealizedGainLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_EquitySecuritiesFvNiRealizedGainLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherIncome" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_OtherIncome" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNonoperatingIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment" xlink:to="us-gaap_OtherNonoperatingIncomeExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeTaxExpenseBenefit" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ProfitLoss" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_NetIncomeLoss" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ComprehensiveIncomeNetOfTax"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareAbstract" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_EarningsPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract" xlink:to="us-gaap_WeightedAverageNumberOfSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeStatementAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeStatementAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareDiluted" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_EarningsPerShareDiluted" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConsolidatedCashFlow">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfCashFlowsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfCashFlowsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ProfitLoss" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Depreciation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Depreciation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_Depreciation" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_ShareBasedCompensation" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnrealizedGainLossOnInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnrealizedGainLossOnInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_UnrealizedGainLossOnInvestments" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreasedecreaseInInventoryAllowanceForValuationLosses" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="IncreasedecreaseInInventoryAllowanceForValuationLosses" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="ProvisionForDoubtfulAccount" xlink:href="abvc-20221231.xsd#abvc_ProvisionForDoubtfulAccount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="ProvisionForDoubtfulAccount" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="GovernmentGrantIncome" xlink:href="abvc-20221231.xsd#abvc_GovernmentGrantIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="GovernmentGrantIncome" order="5.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashIncomeExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashIncomeExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_OtherNoncashIncomeExpense" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="InvestmentLoss" xlink:href="abvc-20221231.xsd#abvc_InvestmentLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="InvestmentLoss" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_DeferredIncomeTaxExpenseBenefit" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInSecurityDeposits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInSecurityDeposits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInSecurityDeposits" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInInventories" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInInventories"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInInventories" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccountsPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInOtherReceivables" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInOtherReceivables"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOtherReceivables" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="IncreasedecreaseInSecurityDepositReceived" xlink:href="abvc-20221231.xsd#abvc_IncreasedecreaseInSecurityDepositReceived"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="IncreasedecreaseInSecurityDepositReceived" order="7.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncreaseDecreaseInDueToRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInDueToRelatedParties" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncreaseDecreaseInDueToRelatedParties" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsToAcquireLongtermInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_PaymentsToAcquireLongtermInvestments" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PaymentsToAcquireLongtermInvestments" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsOfStockIssuanceCosts" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsOfStockIssuanceCosts"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_PaymentsOfStockIssuanceCosts" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RepaymentsOfConvertibleDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_RepaymentsOfConvertibleDebt" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentOfShorttermLoan" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfShorttermLoan"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentOfShorttermLoan" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="RepaymentOfNotesPayable" xlink:href="abvc-20221231.xsd#abvc_RepaymentOfNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="RepaymentOfNotesPayable" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfLongTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfLongTermDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromIssuanceOfLongTermDebt" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromShortTermDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromShortTermDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_ProceedsFromShortTermDebt" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:href="abvc-20221231.xsd#abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_CashAndCashEquivalentsAbstract" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CashAndCashEquivalentsAbstract" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SupplementalCashFlowInformationAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestPaidNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestPaidNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_InterestPaidNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxesPaid" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxesPaid"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract" xlink:to="us-gaap_IncomeTaxesPaid" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncashInvestingAndFinancingItemsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_NoncashInvestingAndFinancingItemsAbstract" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonSharesIssuedForDebtConversion" xlink:href="abvc-20221231.xsd#abvc_CommonSharesIssuedForDebtConversion"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NoncashInvestingAndFinancingItemsAbstract" xlink:to="CommonSharesIssuedForDebtConversion" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShareholdersEquityType2or3">
    <loc xlink:type="locator" xlink:label="us-gaap_StatementOfStockholdersEquityAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementOfStockholdersEquityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfStockholdersEquityAbstract" xlink:to="us-gaap_StatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementEquityComponentsAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementEquityComponentsAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementEquityComponentsAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_CommonStockMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SubscribedStockMember" xlink:href="abvc-20221231.xsd#abvc_SubscribedStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="SubscribedStockMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AdditionalPaidInCapitalMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RetainedEarningsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RetainedEarningsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_RetainedEarningsMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TreasuryStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TreasuryStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_TreasuryStockMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NoncontrollingInterestMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NoncontrollingInterestMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_NoncontrollingInterestMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityComponentDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_EquityComponentDomain" order="7.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueNewIssues" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueIssuedForServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueIssuedForServices" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesIssuedForServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesIssuedForServices" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockIssuedDuringPeriodValueShareBasedCompensationServices" xlink:href="abvc-20221231.xsd#abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="StockIssuedDuringPeriodValueShareBasedCompensationServices" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfitLoss" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfitLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_ProfitLoss" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CumulativeTransactionAdjustments" xlink:href="abvc-20221231.xsd#abvc_CumulativeTransactionAdjustments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="CumulativeTransactionAdjustments" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_0" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesOutstanding_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_SharesOutstanding_0" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusiness">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPolicies">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SignificantAccountingPoliciesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreements">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsTable" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsTable"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsLineItems" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="CollaborativeAgreementsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsTable" xlink:to="CollaborativeAgreementsLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsLineItems" xlink:to="us-gaap_CollaborativeArrangementDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Inventory">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryDisclosureAbstract" xlink:to="us-gaap_InventoryDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipment">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestments">
    <loc xlink:type="locator" xlink:label="LongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentTextBlock" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="LongTermInvestmentTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayable">
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDisclosureAbstract" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableTable" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableTable"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableLineItems" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDisclosureAbstract" xlink:to="ConvertibleNotesPayableTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableTable" xlink:to="ConvertibleNotesPayableLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDisclosureTextBlock" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableLineItems" xlink:to="ConvertibleNotesPayableDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoans">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable">
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableTextBlock" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableAbstract" xlink:to="PaycheckProtectionProgramLoanPayableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayable">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MortgageNotesPayableDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MortgageNotesPayableDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_MortgageNotesPayableDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoan">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ShortTermLoanTable" xlink:href="abvc-20221231.xsd#abvc_ShortTermLoanTable"/>
    <loc xlink:type="locator" xlink:label="ShortTermLoanLineItems" xlink:href="abvc-20221231.xsd#abvc_ShortTermLoanLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="ShortTermLoanTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermLoanTable" xlink:to="ShortTermLoanLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ShortTermLoanLineItems" xlink:to="us-gaap_ShortTermDebtTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactions">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxes">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_IncomeTaxDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Equity">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptions">
    <loc xlink:type="locator" xlink:label="StockOptionsAbstract" xlink:href="abvc-20221231.xsd#abvc_StockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsTextBlock" xlink:href="abvc-20221231.xsd#abvc_StockOptionsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsAbstract" xlink:to="StockOptionsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShare">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="LossPerShareTable" xlink:href="abvc-20221231.xsd#abvc_LossPerShareTable"/>
    <loc xlink:type="locator" xlink:label="LossPerShareLineItems" xlink:href="abvc-20221231.xsd#abvc_LossPerShareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="LossPerShareTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareTable" xlink:to="LossPerShareLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareLineItems" xlink:to="us-gaap_EarningsPerShareTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/Lease">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LesseeOperatingLeasesTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LesseeOperatingLeasesTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_LesseeOperatingLeasesTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CommitmentsandContingencies">
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEvents">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/AccountingPoliciesByPolicy">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FiscalPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FiscalPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FiscalPeriod" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UseOfEstimates" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UseOfEstimates"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_UseOfEstimates" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_InventoryPolicyTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForwardStockSplitsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ForwardStockSplitsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ForwardStockSplitsPolicyTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockReverseSplitPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_StockReverseSplitPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="StockReverseSplitPolicyTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_FairValueMeasurementPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_FairValueMeasurementPolicyPolicyTextBlock" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConcentrationRiskCreditRisk" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConcentrationRiskCreditRisk"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ConcentrationRiskCreditRisk" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConcentrationOfClientsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ConcentrationOfClientsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ConcentrationOfClientsPolicyTextBlock" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueRecognitionPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LongTermEquityInvestmentPolicy" xlink:href="abvc-20221231.xsd#abvc_LongTermEquityInvestmentPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="LongTermEquityInvestmentPolicy" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OtherThanTemporaryImpairmentPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_OtherThanTemporaryImpairmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="OtherThanTemporaryImpairmentPolicyTextBlock" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ResearchAndDevelopmentExpensePolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ResearchAndDevelopmentExpensePolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ResearchAndDevelopmentExpensePolicy" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CompensationRelatedCostsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CompensationRelatedCostsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CompensationRelatedCostsPolicyTextBlock" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BeneficialConversionFeature" xlink:href="abvc-20221231.xsd#abvc_BeneficialConversionFeature"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="BeneficialConversionFeature" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_IncomeTaxPolicyTextBlock" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ValuationOfDeferredTaxAssetsPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ValuationOfDeferredTaxAssetsPolicyTextBlock" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerSharePolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommitmentsAndContingenciesPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesPolicyTextBlock" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TranslationAdjustmentPolicyTextBlock" xlink:href="abvc-20221231.xsd#abvc_TranslationAdjustmentPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="TranslationAdjustmentPolicyTextBlock" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/InventoryTables">
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="InventoryTablesTable" xlink:href="abvc-20221231.xsd#abvc_InventoryTablesTable"/>
    <loc xlink:type="locator" xlink:label="InventoryTablesLineItems" xlink:href="abvc-20221231.xsd#abvc_InventoryTablesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryDisclosureAbstract" xlink:to="InventoryTablesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoryTablesTable" xlink:to="InventoryTablesLineItems" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="InventoryTablesLineItems" xlink:to="us-gaap_ScheduleOfInventoryCurrentTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentTables">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsTables">
    <loc xlink:type="locator" xlink:label="LongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfExtentInvesteeReliesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfExtentInvesteeReliesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="ScheduleOfExtentInvesteeReliesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfLongTermInvestmentTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLongTermInvestmentTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="ScheduleOfLongTermInvestmentTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfCondensedBalanceSheetTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="srt_ScheduleOfCondensedBalanceSheetTableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfCondensedIncomeStatementTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="srt_ScheduleOfCondensedIncomeStatementTableTextBlock" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestmentsTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestmentsTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="us-gaap_EquityMethodInvestmentsTextBlock" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansTables">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsTables">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/IncomeTaxesTables">
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_IncomeTaxDisclosureAbstract" xlink:to="us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsTables">
    <loc xlink:type="locator" xlink:label="StockOptionsAbstract" xlink:href="abvc-20221231.xsd#abvc_StockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsAbstract" xlink:to="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LossPerShareTables">
    <loc xlink:type="locator" xlink:label="us-gaap_EarningsPerShareAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EarningsPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EarningsPerShareAbstract" xlink:to="us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LeaseTables">
    <loc xlink:type="locator" xlink:label="us-gaap_LeasesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfOperatingLeaseArrangementsTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOfOperatingLeaseArrangementsTableTextBlock" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LeasesAbstract" xlink:to="ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20221231.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="BuildingsAndLeaseholdImprovementsMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_MachineryAndEquipmentMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficeEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_OfficeEquipmentMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:to="srt_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentUsefulLife" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofinventoryTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfInventoryAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfInventoryAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryCurrentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryCurrentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfInventoryAbstract" xlink:to="us-gaap_InventoryCurrentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="srt_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryCurrentTable" xlink:to="us-gaap_InventoryLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryFinishedGoods" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryFinishedGoods"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryFinishedGoods" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryWorkInProcess" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryWorkInProcess"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryWorkInProcess" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryRawMaterials" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryRawMaterials"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryRawMaterials" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AllowanceForInventoryValuationAndObsolescenceLoss" xlink:href="abvc-20221231.xsd#abvc_AllowanceForInventoryValuationAndObsolescenceLoss"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="AllowanceForInventoryValuationAndObsolescenceLoss" order="3.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InventoryGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InventoryGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_InventoryLineItems" xlink:to="us-gaap_InventoryGross" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofpropertyandequipmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfPropertyAndEquipmentAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfPropertyAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfPropertyAndEquipmentAbstract" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LandMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_LandMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BuildingsAndLeaseholdImprovementsMember" xlink:href="abvc-20221231.xsd#abvc_BuildingsAndLeaseholdImprovementsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="BuildingsAndLeaseholdImprovementsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_MachineryAndEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_MachineryAndEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_MachineryAndEquipmentMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OfficeEquipmentMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OfficeEquipmentMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_OfficeEquipmentMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentGross" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" order="1.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentOtherNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentOtherNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentOtherNet" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOwnershipPercentagesOfInvesteeAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOwnershipPercentagesOfInvesteeAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="GenepharmBiotechCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="RgeneCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable" xlink:to="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="OwnershipPercentage" xlink:href="abvc-20221231.xsd#abvc_OwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:to="OwnershipPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AccountingTreatmentDescription" xlink:href="abvc-20221231.xsd#abvc_AccountingTreatmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems" xlink:to="AccountingTreatmentDescription" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfExtentTheInvesteeReliesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfExtentTheInvesteeReliesAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfExtentTheInvesteeReliesAbstract" xlink:to="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="GenepharmBiotechCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioHopeKingCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BioFirstCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RgeneCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable" xlink:to="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems" xlink:to="RelatedPartyTransactionDescriptionOfTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoflongterminvestmentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLongTermInvestmentAbstract" xlink:to="LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BraingenesisBiotechnologyCoLtdMember" xlink:href="abvc-20221231.xsd#abvc_BraingenesisBiotechnologyCoLtdMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BraingenesisBiotechnologyCoLtdMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenepharmBiotechCorporationMember" xlink:href="abvc-20221231.xsd#abvc_GenepharmBiotechCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenepharmBiotechCorporationMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneCorporationMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleoflongterminvestmentTable" xlink:to="LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NonMarketableCostMethodInvestmentsNetAbstract" xlink:href="abvc-20221231.xsd#abvc_NonMarketableCostMethodInvestmentsNetAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:to="NonMarketableCostMethodInvestmentsNetAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="NonmarketableCostMethodInvestmentsNet" xlink:href="abvc-20221231.xsd#abvc_NonmarketableCostMethodInvestmentsNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NonMarketableCostMethodInvestmentsNetAbstract" xlink:to="NonmarketableCostMethodInvestmentsNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EquityMethodInvestmentsNetAbstract" xlink:href="abvc-20221231.xsd#abvc_EquityMethodInvestmentsNetAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems" xlink:to="EquityMethodInvestmentsNetAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityMethodInvestmentsNetAbstract" xlink:to="us-gaap_EquityMethodInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofbalancesheetTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfBalanceSheetAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfBalanceSheetAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementTable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedBalanceSheetStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedBalanceSheetStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfBalanceSheetAbstract" xlink:to="srt_CondensedBalanceSheetStatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementTable" xlink:to="srt_CondensedBalanceSheetStatementsCaptionsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedBalanceSheetStatementsCaptionsLineItems" xlink:to="us-gaap_AssetsCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesCurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_LiabilitiesNoncurrent" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_StockholdersEquityOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofstatementofoperationTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfStatementOfOperationAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfStatementOfOperationAbstract"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementTable" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedIncomeStatementTable"/>
    <loc xlink:type="locator" xlink:label="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_CondensedIncomeStatementsCaptionsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfStatementOfOperationAbstract" xlink:to="srt_CondensedIncomeStatementTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ConsolidatedEntitiesAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ConsolidatedEntitiesAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_ConsolidatedEntitiesAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember_0" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="BioFirstMember_0" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember_0" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ConsolidatedEntitiesAxis" xlink:to="RgeneMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementTable" xlink:to="srt_CondensedIncomeStatementsCaptionsLineItems" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GainLossOnSalesOfLoansNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GainLossOnSalesOfLoansNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GainLossOnSalesOfLoansNet" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_GrossProfit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_GrossProfit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_GrossProfit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" xlink:href="abvc-20221231.xsd#abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_CondensedIncomeStatementsCaptionsLineItems" xlink:to="ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofequityinvestmentsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfEquityInvestmentsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfEquityInvestmentsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeLossFromEquityMethodInvestments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeLossFromEquityMethodInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfEquityInvestmentsAbstract" xlink:to="us-gaap_IncomeLossFromEquityMethodInvestments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofshorttermbankloanTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfShortTermBankLoanAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfShortTermBankLoanAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfShortTermDebtTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfShortTermBankLoanAbstract" xlink:to="us-gaap_ScheduleOfShortTermDebtTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedBankMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember" xlink:href="abvc-20221231.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CTBCBankMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayBankMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ShortTermDebtLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermBorrowings" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermBorrowings"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermBorrowings" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract" xlink:to="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationtheBioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationtheBioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationtheBioFirstMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneCorporationtheRgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneCorporationtheRgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneCorporationtheRgeneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YuanGeneCorporationtheYuanGeneMember" xlink:href="abvc-20221231.xsd#abvc_YuanGeneCorporationtheYuanGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YuanGeneCorporationtheYuanGeneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AsiaGeneCorporationtheAsiaGeneMember" xlink:href="abvc-20221231.xsd#abvc_AsiaGeneCorporationtheAsiaGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AsiaGeneCorporationtheAsiaGeneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
<!-- [WMV5][XcpuxYn59dz7vgYynUDuwG7r97K2jUTysl7vcz0lJt/tSeJz73kx1cLt0ZFF2SK/vxBCY0vdSrb+OcBO0cz/DPQtq8WT+vHGytpy5eqldqmljvYMs+ffK0hVJun/LoadZRO6MVQWNprQnn57cflcp8jKBMUxigCP6MbJeeJ4nsmFwLT5IzziveDq5Tac+6cKNrUwSUUSAp6FZzYI3BooUfF6cNtWiMYq7KCPL1faznkrxVPOPZ7lxOd7knM9JlqoAk/GrCzQSx9O/JFCg/rqG/BEK4G7otkl] CSR-->
    <loc xlink:type="locator" xlink:label="EugeneJiangMember" xlink:href="abvc-20221231.xsd#abvc_EugeneJiangMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EugeneJiangMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KeypointTechnologyLtdtheKeypointMember" xlink:href="abvc-20221231.xsd#abvc_KeypointTechnologyLtdtheKeypointMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KeypointTechnologyLtdtheKeypointMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LionArtsPromotionInctheLionArtsMember" xlink:href="abvc-20221231.xsd#abvc_LionArtsPromotionInctheLionArtsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LionArtsPromotionInctheLionArtsMember" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YoshinobuOdairatheOdairaMember" xlink:href="abvc-20221231.xsd#abvc_YoshinobuOdairatheOdairaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YoshinobuOdairatheOdairaMember" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenePharmInctheGenePharmMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenePharmInctheGenePharmMember" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" xlink:href="abvc-20221231.xsd#abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LBGUSAInctheLBGUSAMember" xlink:href="abvc-20221231.xsd#abvc_LBGUSAInctheLBGUSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LBGUSAInctheLBGUSAMember" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LionGeneCorporationtheLionGeneMember" xlink:href="abvc-20221231.xsd#abvc_LionGeneCorporationtheLionGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LionGeneCorporationtheLionGeneMember" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KimhoConsultantsCoLtdtheKimhoMember" xlink:href="abvc-20221231.xsd#abvc_KimhoConsultantsCoLtdtheKimhoMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KimhoConsultantsCoLtdtheKimhoMember" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KimhoConsultantsCoLtdtheKimhoOneMember" xlink:href="abvc-20221231.xsd#abvc_KimhoConsultantsCoLtdtheKimhoOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KimhoConsultantsCoLtdtheKimhoOneMember" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmkeyVenturesLLCAmkeyMember" xlink:href="abvc-20221231.xsd#abvc_AmkeyVenturesLLCAmkeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AmkeyVenturesLLCAmkeyMember" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ABVCBioPharmaHKLimitedMember" xlink:href="abvc-20221231.xsd#abvc_ABVCBioPharmaHKLimitedMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ABVCBioPharmaHKLimitedMember" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:to="us-gaap_RelatedPartyTransactionLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RelatedPartyTransactionDescriptionOfTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartyTransactionDescriptionOfTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="RelatedPartyTransactionDescriptionOfTransactions" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="GenePharmIncMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="GenePharmIncMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AmkeyMember" xlink:href="abvc-20221231.xsd#abvc_AmkeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AmkeyMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableRelatedParties" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableRelatedParties"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems" xlink:to="us-gaap_AccountsReceivableRelatedParties" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfRevenueFromRelatedPartyCurrentAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfRevenueFromRelatedPartyCurrentAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="RevenueMember" xlink:href="abvc-20221231.xsd#abvc_RevenueMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RevenueMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RevenuesMember" xlink:href="abvc-20221231.xsd#abvc_RevenuesMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="RevenuesMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="Rgene" xlink:href="abvc-20221231.xsd#abvc_Rgene"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems" xlink:to="Rgene" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="Revenuefromrelatedpartytotal" xlink:href="abvc-20221231.xsd#abvc_Revenuefromrelatedpartytotal"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="Rgene" xlink:to="Revenuefromrelatedpartytotal" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDueFromRelatedPartiesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfDueFromRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDueFromRelatedPartiesAbstract" xlink:to="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioHopeKingCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioHopeKingCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioHopeKingCorporationMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LBGUSAMember" xlink:href="abvc-20221231.xsd#abvc_LBGUSAMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="LBGUSAMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="KeypointMember" xlink:href="abvc-20221231.xsd#abvc_KeypointMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="KeypointMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable" xlink:to="us-gaap_AccountsNotesAndLoansReceivableLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="DueFromRelatedPartiesNoncurrents" xlink:href="abvc-20221231.xsd#abvc_DueFromRelatedPartiesNoncurrents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="DueFromRelatedPartiesNoncurrents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfAmountDueToRelatedPartiesAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfAmountDueToRelatedPartiesAbstract" xlink:to="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AsiaGeneMember" xlink:href="abvc-20221231.xsd#abvc_AsiaGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="AsiaGeneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="YuanGeneMember" xlink:href="abvc-20221231.xsd#abvc_YuanGeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="YuanGeneMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TheJiangsMember" xlink:href="abvc-20221231.xsd#abvc_TheJiangsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="TheJiangsMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DueToshareholdersMember" xlink:href="abvc-20221231.xsd#abvc_DueToshareholdersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="DueToshareholdersMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable" xlink:to="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="DueToRelatedPartyCurrentAndNoncurrent" xlink:href="abvc-20221231.xsd#abvc_DueToRelatedPartyCurrentAndNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems" xlink:to="DueToRelatedPartyCurrentAndNoncurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofincometaxexpenseTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfIncomeTaxExpenseAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfIncomeTaxExpenseAbstract"/>
    <loc xlink:type="locator" xlink:label="CurrentAbstract" xlink:href="abvc-20221231.xsd#abvc_CurrentAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="CurrentAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentFederalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentFederalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentFederalTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentStateAndLocalTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentStateAndLocalTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentForeignTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentForeignTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentForeignTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CurrentIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CurrentIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CurrentAbstract" xlink:to="us-gaap_CurrentIncomeTaxExpenseBenefit" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DeferredAbstract" xlink:href="abvc-20221231.xsd#abvc_DeferredAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="DeferredAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredFederalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredFederalIncomeTaxExpenseBenefit" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredForeignIncomeTaxExpenseBenefit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredForeignIncomeTaxExpenseBenefit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredIncomeTaxesAndTaxCredits" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredIncomeTaxesAndTaxCredits"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DeferredAbstract" xlink:to="us-gaap_DeferredIncomeTaxesAndTaxCredits" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalProvisionForIncomeTaxe" xlink:href="abvc-20221231.xsd#abvc_TotalProvisionForIncomeTaxe"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfIncomeTaxExpenseAbstract" xlink:to="TotalProvisionForIncomeTaxe" order="2.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetImpairmentCharges" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetImpairmentCharges"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_AssetImpairmentCharges" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentTaxCredit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentTaxCredit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_InvestmentTaxCredit" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLiability" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLiability"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OperatingLeaseLiability" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherAssetsMiscellaneousNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherAssetsMiscellaneousNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherAssetsMiscellaneousNoncurrent" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherDeferredCostsGross" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherDeferredCostsGross"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_OtherDeferredCostsGross" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsValuationAllowance" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsValuationAllowance"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsValuationAllowance" order="6.0" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredTaxAssetsLiabilitiesNet" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredTaxAssetsLiabilitiesNet"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfDeferredTaxAssetsLiabilityAbstract" xlink:to="us-gaap_DeferredTaxAssetsLiabilitiesNet" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOptionsIssuedAndOutstandingAbstract" xlink:to="StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:to="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeStockOptionMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis" xlink:to="us-gaap_EmployeeStockOptionMember" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable" xlink:to="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" xlink:href="abvc-20221231.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" xlink:href="abvc-20221231.xsd#abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_0" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_0" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfFairValueOfStockOptionsGrantedAbstract" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleoflosspershareTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLossPerShareAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLossPerShareAbstract"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDetailsScheduleoflosspershareTable" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDetailsScheduleoflosspershareTable"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDetailsScheduleoflosspershareLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLossPerShareAbstract" xlink:to="LossPerShareDetailsScheduleoflosspershareTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareTable" xlink:to="srt_StatementScenarioAxis" order="1.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareTable" xlink:to="LossPerShareDetailsScheduleoflosspershareLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="NumeratorAbstract" xlink:href="abvc-20221231.xsd#abvc_NumeratorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="NumeratorAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="NumeratorAbstract" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="DenominatorAbstract" xlink:href="abvc-20221231.xsd#abvc_DenominatorAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="DenominatorAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedaverageSharesOutstandingBasic" xlink:href="abvc-20221231.xsd#abvc_WeightedaverageSharesOutstandingBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="WeightedaverageSharesOutstandingBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageNumberOfSharesDiluted" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageNumberOfSharesDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DenominatorAbstract" xlink:to="WeightedAverageNumberOfSharesDiluted" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LossPerShareAbstract" xlink:href="abvc-20221231.xsd#abvc_LossPerShareAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareDetailsScheduleoflosspershareLineItems" xlink:to="LossPerShareAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LossPerShareBasic" xlink:href="abvc-20221231.xsd#abvc_LossPerShareBasic"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareAbstract" xlink:to="LossPerShareBasic" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LossPerShareDiluted" xlink:href="abvc-20221231.xsd#abvc_LossPerShareDiluted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LossPerShareAbstract" xlink:to="LossPerShareDiluted" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfOperatingLeaseArrangementsAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfOperatingLeaseArrangementsAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AssetsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AssetsAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_AssetsAbstract" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LiabilitiesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LiabilitiesAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfOperatingLeaseArrangementsAbstract" xlink:to="us-gaap_LiabilitiesAbstract" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseLiabilitiescurrents" xlink:href="abvc-20221231.xsd#abvc_OperatingLeaseLiabilitiescurrents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="OperatingLeaseLiabilitiescurrents" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeaseLiabilitienoncurrent" xlink:href="abvc-20221231.xsd#abvc_OperatingLeaseLiabilitienoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="OperatingLeaseLiabilitienoncurrent" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofleaseexpensesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfLeaseExpensesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfLeaseExpensesAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseExpense" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseLeaseIncomeLeasePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="us-gaap_OperatingLeaseLeaseIncomeLeasePayments" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageRemainingLeaseTermAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageRemainingLeaseTermAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="WeightedAverageRemainingLeaseTermAbstract" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageRemainingLeaseTermAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WeightedAverageDiscountRateAbstract" xlink:href="abvc-20221231.xsd#abvc_WeightedAverageDiscountRateAbstract"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfLeaseExpensesAbstract" xlink:to="WeightedAverageDiscountRateAbstract" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="WeightedAverageDiscountRateAbstract" xlink:to="us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable">
    <loc xlink:type="locator" xlink:label="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:href="abvc-20221231.xsd#abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInTwoYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInTwoYears" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInThreeYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInThreeYears" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInFourYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInFourYears" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueInFiveYears" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueInFiveYears" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract" xlink:to="OperatingLeasesFutureMinimumPaymentDueThereAfter" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OperatingLeasesFutureMinimumPaymentDue" xlink:href="abvc-20221231.xsd#abvc_OperatingLeasesFutureMinimumPaymentDue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="OperatingLeasesFutureMinimumPaymentDue" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
    <loc xlink:type="locator" xlink:label="InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" xlink:href="abvc-20221231.xsd#abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" xlink:href="abvc-20221231.xsd#abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OperatingLeasesFutureMinimumPaymentDueThereAfter" xlink:to="PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/totalLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="OrganizationandDescriptionofBusinessDetailsTable" xlink:href="abvc-20221231.xsd#abvc_OrganizationandDescriptionofBusinessDetailsTable"/>
    <loc xlink:type="locator" xlink:label="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_OrganizationandDescriptionofBusinessDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="OrganizationandDescriptionofBusinessDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ShareExchangeAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="ShareExchangeAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BriVisionShareholdersMember" xlink:href="abvc-20221231.xsd#abvc_BriVisionShareholdersMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BriVisionShareholdersMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ShareExchangeAgreementOneMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementOneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="ShareExchangeAgreementOneMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MergerAgreementMember" xlink:href="abvc-20221231.xsd#abvc_MergerAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="MergerAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsTable" xlink:to="OrganizationandDescriptionofBusinessDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="CommonStockIssuedBeforeStockSplit" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfCommonSharesIssuedAndOutstanding" xlink:href="abvc-20221231.xsd#abvc_PercentageOfCommonSharesIssuedAndOutstanding"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="PercentageOfCommonSharesIssuedAndOutstanding" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfIssuedShareCapital" xlink:href="abvc-20221231.xsd#abvc_PercentageOfIssuedShareCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="PercentageOfIssuedShareCapital" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteStockSplit" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteStockSplit" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregateOfSharesIssued" xlink:href="abvc-20221231.xsd#abvc_AggregateOfSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="AggregateOfSharesIssued" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CompanyReported" xlink:href="abvc-20221231.xsd#abvc_CompanyReported"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="CompanyReported" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_Capital" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_Capital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_Capital" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeCollateralRightToReclaimCash" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeCollateralRightToReclaimCash"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="OrganizationandDescriptionofBusinessDetailsLineItems" xlink:to="us-gaap_DerivativeCollateralRightToReclaimCash" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountingPoliciesAbstract"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="SummaryofSignificantAccountingPoliciesDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BiokeyMember" xlink:href="abvc-20221231.xsd#abvc_BiokeyMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="BiokeyMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GenePharmInctheGenePharmMember" xlink:href="abvc-20221231.xsd#abvc_GenePharmInctheGenePharmMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="GenePharmInctheGenePharmMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsTable" xlink:to="SummaryofSignificantAccountingPoliciesDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityParOrStatedValuePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityParOrStatedValuePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_TemporaryEquityParOrStatedValuePerShare" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesAuthorized" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesAuthorized"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesAuthorized" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RestrictedCashAndCashEquivalents" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RestrictedCashAndCashEquivalents"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_RestrictedCashAndCashEquivalents" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TotalRevenues" xlink:href="abvc-20221231.xsd#abvc_TotalRevenues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="TotalRevenues" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ImpairmentOfEquityInvestments" xlink:href="abvc-20221231.xsd#abvc_ImpairmentOfEquityInvestments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="ImpairmentOfEquityInvestments" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LabourPensionFundPercentage" xlink:href="abvc-20221231.xsd#abvc_LabourPensionFundPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="LabourPensionFundPercentage" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfMonthlyContributions" xlink:href="abvc-20221231.xsd#abvc_PercentageOfMonthlyContributions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="PercentageOfMonthlyContributions" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DefinedBenefitPlanServiceCost" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DefinedBenefitPlanServiceCost"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="us-gaap_DefinedBenefitPlanServiceCost" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockBasedCompensationForEmployees" xlink:href="abvc-20221231.xsd#abvc_StockBasedCompensationForEmployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="StockBasedCompensationForEmployees" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="StockBasedCompensationForNonemployees" xlink:href="abvc-20221231.xsd#abvc_StockBasedCompensationForNonemployees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="StockBasedCompensationForNonemployees" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DefinedBenefitPlanFundedPercentages" xlink:href="abvc-20221231.xsd#abvc_DefinedBenefitPlanFundedPercentages"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SummaryofSignificantAccountingPoliciesDetailsLineItems" xlink:to="DefinedBenefitPlanFundedPercentages" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/CollaborativeAgreementsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="CollaborativeAgreementsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfArrangementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BHKCoDevelopmentAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BHKCoDevelopmentAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="BHKCoDevelopmentAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CodevelopmentagreementMember" xlink:href="abvc-20221231.xsd#abvc_CodevelopmentagreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="CodevelopmentagreementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CollaborativeArrangementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CollaborativeArrangementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_CollaborativeArrangementMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstStockPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstStockPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="BioFirstStockPurchaseAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsTable" xlink:to="CollaborativeAgreementsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="MilestonePayments" xlink:href="abvc-20221231.xsd#abvc_MilestonePayments"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="MilestonePayments" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UpfrontCashPayment" xlink:href="abvc-20221231.xsd#abvc_UpfrontCashPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="UpfrontCashPayment" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PercentageOfPaymentsUnderCodevelopmentAgreement" xlink:href="abvc-20221231.xsd#abvc_PercentageOfPaymentsUnderCodevelopmentAgreement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="PercentageOfPaymentsUnderCodevelopmentAgreement" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="IssuanceOfStockValue" xlink:href="abvc-20221231.xsd#abvc_IssuanceOfStockValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="IssuanceOfStockValue" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="MilestonePaymentsRoyaltyPercentage" xlink:href="abvc-20221231.xsd#abvc_MilestonePaymentsRoyaltyPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="MilestonePaymentsRoyaltyPercentage" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CollaborativeAgreementsDescription" xlink:href="abvc-20221231.xsd#abvc_CollaborativeAgreementsDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="CollaborativeAgreementsDescription" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PaymentsForParticipationLiabilities" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PaymentsForParticipationLiabilities"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_PaymentsForParticipationLiabilities" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AdditionCashPayment" xlink:href="abvc-20221231.xsd#abvc_AdditionCashPayment"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="AdditionCashPayment" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AdditionalPaidInCapitalCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CoDevAgreementDescription" xlink:href="abvc-20221231.xsd#abvc_CoDevAgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="CoDevAgreementDescription" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CostOfGoodsAndServicesSold" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CostOfGoodsAndServicesSold"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_CostOfGoodsAndServicesSold" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherResearchAndDevelopmentExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherResearchAndDevelopmentExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_OtherResearchAndDevelopmentExpense" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="CollaborativeAgreementsDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PropertyandEquipmentDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PropertyPlantAndEquipmentAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DepreciationDepletionAndAmortization" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DepreciationDepletionAndAmortization"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_DepreciationDepletionAndAmortization" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LandAndLandImprovements" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LandAndLandImprovements"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_LandAndLandImprovements" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/LongTermInvestmentsDetails">
    <loc xlink:type="locator" xlink:label="LongTermInvestmentAbstract" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentAbstract"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="LongTermInvestmentsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_LongTermInvestmentsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentAbstract" xlink:to="LongTermInvestmentsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstCorporationMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstCorporationMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstCorporationMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsTable" xlink:to="LongTermInvestmentsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_VariableInterestEntityOwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseAdditionalShares" xlink:href="abvc-20221231.xsd#abvc_PurchaseAdditionalShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="PurchaseAdditionalShares" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="LongTermInvestmentsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ConvertibleNotesPayableDetails">
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDisclosureAbstract" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDetailsTable" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDetailsTable"/>
    <loc xlink:type="locator" xlink:label="ConvertibleNotesPayableDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_ConvertibleNotesPayableDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDisclosureAbstract" xlink:to="ConvertibleNotesPayableDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SecuritiesPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="SecuritiesPurchaseAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UnsecuredConvertiblePromissoryNoteMember" xlink:href="abvc-20221231.xsd#abvc_UnsecuredConvertiblePromissoryNoteMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="UnsecuredConvertiblePromissoryNoteMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleNotesPayableMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleNotesPayableMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ConvertibleNotesPayableMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsTable" xlink:to="ConvertibleNotesPayableDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockDescription" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConversionOfStockDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConversionOfStockDescription" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePromissoryNote" xlink:href="abvc-20221231.xsd#abvc_ConvertiblePromissoryNote"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="ConvertiblePromissoryNote" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConvertibleDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConvertibleDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_ConvertibleDebt" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndDebtExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndDebtExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="ConvertibleNotesPayableDetailsLineItems" xlink:to="us-gaap_InterestAndDebtExpense" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/BankLoansDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="BankLoansDetailsTable" xlink:href="abvc-20221231.xsd#abvc_BankLoansDetailsTable"/>
    <loc xlink:type="locator" xlink:label="BankLoansDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_BankLoansDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="BankLoansDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="TypeOfCurrencyAxis" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="TypeOfCurrencyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="TypeOfCurrencyDomainDomain" xlink:href="abvc-20221231.xsd#abvc_TypeOfCurrencyDomainDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TypeOfCurrencyAxis" xlink:to="TypeOfCurrencyDomainDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="NTMember" xlink:href="abvc-20221231.xsd#abvc_NTMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="TypeOfCurrencyAxis" xlink:to="NTMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="us-gaap_ShortTermDebtTypeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="us-gaap_ShortTermDebtTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedLoanAgreementMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedLoanAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedLoanAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayUnitedBankMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember" xlink:href="abvc-20221231.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CTBCBankMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAgreementMember" xlink:href="abvc-20221231.xsd#abvc_LoanAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="LoanAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember" xlink:href="abvc-20221231.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_ShortTermDebtTypeAxis" xlink:to="CathayBankMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="us-gaap_DebtInstrumentAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="CathayUnitedBankMember_0" xlink:href="abvc-20221231.xsd#abvc_CathayUnitedBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="CathayUnitedBankMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CTBCBankMember_0" xlink:href="abvc-20221231.xsd#abvc_CTBCBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="CTBCBankMember_0" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CathayBankMember_0" xlink:href="abvc-20221231.xsd#abvc_CathayBankMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="CathayBankMember_0" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="srt_StatementScenarioAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioForecastMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioForecastMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="srt_RangeAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsTable" xlink:to="BankLoansDetailsLineItems" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentFaceAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentFaceAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentFaceAmount" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentTerm" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DebtInstrumentTerm" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="principalAmount" xlink:href="abvc-20221231.xsd#abvc_principalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="principalAmount" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAgreement" xlink:href="abvc-20221231.xsd#abvc_LoanAgreement"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="LoanAgreement" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_InterestExpenseDebt" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DerivativeFixedInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DerivativeFixedInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_DerivativeFixedInterestRate" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ReceivedLoanAmount" xlink:href="abvc-20221231.xsd#abvc_ReceivedLoanAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="ReceivedLoanAmount" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ExceedingAmount" xlink:href="abvc-20221231.xsd#abvc_ExceedingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="ExceedingAmount" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="BankLoansDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails">
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableAbstract" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableDetailsTable" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsTable"/>
    <loc xlink:type="locator" xlink:label="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableAbstract" xlink:to="PaycheckProtectionProgramLoanPayableDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="PAYCHECKPROTECTIONPROGRAMMember" xlink:href="abvc-20221231.xsd#abvc_PAYCHECKPROTECTIONPROGRAMMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="PAYCHECKPROTECTIONPROGRAMMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsTable" xlink:to="PaycheckProtectionProgramLoanPayableDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="LoanFromPaycheckProtectionProgram" xlink:href="abvc-20221231.xsd#abvc_LoanFromPaycheckProtectionProgram"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="LoanFromPaycheckProtectionProgram" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ForgivenAmountPercentageUsedForPayroll" xlink:href="abvc-20221231.xsd#abvc_ForgivenAmountPercentageUsedForPayroll"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="ForgivenAmountPercentageUsedForPayroll" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentPaymentTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentPaymentTerms"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentPaymentTerms" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="PromissoryNoteDescription" xlink:href="abvc-20221231.xsd#abvc_PromissoryNoteDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="PromissoryNoteDescription" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanFromPaycheckProtectionPrograms" xlink:href="abvc-20221231.xsd#abvc_LoanFromPaycheckProtectionPrograms"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="LoanFromPaycheckProtectionPrograms" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="LoanAmout" xlink:href="abvc-20221231.xsd#abvc_LoanAmout"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="LoanAmout" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentDecreaseForgiveness" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentDecreaseForgiveness"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="us-gaap_DebtInstrumentDecreaseForgiveness" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GovernmentGrantIncome" xlink:href="abvc-20221231.xsd#abvc_GovernmentGrantIncome"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="PaycheckProtectionProgramLoanPayableDetailsLineItems" xlink:to="GovernmentGrantIncome" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/NotesPayableDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_NotesPayableAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_NotesPayableAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="WorkingCapital" xlink:href="abvc-20221231.xsd#abvc_WorkingCapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="WorkingCapital" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_OtherNotesPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_OtherNotesPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_OtherNotesPayable" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_NotesPayableAbstract" xlink:to="us-gaap_InterestExpenseOther" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/ShortTermLoanDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtDisclosureAbstract"/>
    <loc xlink:type="locator" xlink:label="us-gaap_UnsecuredDebt" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_UnsecuredDebt"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_UnsecuredDebt" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShortTermDebtInterestRateIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShortTermDebtInterestRateIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_ShortTermDebtInterestRateIncrease" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestAndFeeIncomeOtherLoans" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestAndFeeIncomeOtherLoans"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_InterestAndFeeIncomeOtherLoans" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentIncreaseAccruedInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentIncreaseAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtInstrumentIncreaseAccruedInterest" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/RelatedPartiesTransactionsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsAbstract"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactionsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactionsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="RelatedPartiesTransactionsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="RgeneMember" xlink:href="abvc-20221231.xsd#abvc_RgeneMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="RgeneMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstAustraliaMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BHKCoDevelopmentsAgreementMember" xlink:href="abvc-20221231.xsd#abvc_BHKCoDevelopmentsAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BHKCoDevelopmentsAgreementMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioLiteJapanMember" xlink:href="abvc-20221231.xsd#abvc_BioLiteJapanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioLiteJapanMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="BioFirstMember" xlink:href="abvc-20221231.xsd#abvc_BioFirstMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BioFirstMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="JIANGSMember" xlink:href="abvc-20221231.xsd#abvc_JIANGSMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="JIANGSMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="srt_RangeAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_EquityMethodInvesteeNameDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_EquityMethodInvesteeNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="srt_EquityMethodInvesteeNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="BioFirstAustraliaMember_0" xlink:href="abvc-20221231.xsd#abvc_BioFirstAustraliaMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:to="BioFirstAustraliaMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsTable" xlink:to="RelatedPartiesTransactionsDetailsLineItems" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromOtherRelatedPartiesCurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromOtherRelatedPartiesCurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DueFromOtherRelatedPartiesCurrent" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InterestRate" xlink:href="abvc-20221231.xsd#abvc_InterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="InterestRate" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShorttermDebtAverageOutstandingAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShorttermDebtAverageOutstandingAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_ShorttermDebtAverageOutstandingAmount" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RelatedPartiesTransactions" xlink:href="abvc-20221231.xsd#abvc_RelatedPartiesTransactions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="RelatedPartiesTransactions" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DebtInstrumentAggregateAmount" xlink:href="abvc-20221231.xsd#abvc_DebtInstrumentAggregateAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="DebtInstrumentAggregateAmount" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LoansPayable" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LoansPayable"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LoansPayable" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentMaturityDate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentMaturityDate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentMaturityDate" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OwnershipPercentage" xlink:href="abvc-20221231.xsd#abvc_OwnershipPercentage"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OwnershipPercentage" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentInterestRateTerms"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentInterestRateTerms" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DueFromEmployeesNoncurrent" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DueFromEmployeesNoncurrent"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_DueFromEmployeesNoncurrent" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregatedAmount" xlink:href="abvc-20221231.xsd#abvc_AggregatedAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="AggregatedAmount" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrepaidInterest" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrepaidInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_PrepaidInterest" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LongTermDebtPercentageBearingVariableInterestRate"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_LongTermDebtPercentageBearingVariableInterestRate" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingAdvanceFromRelatedParty" xlink:href="abvc-20221231.xsd#abvc_OutstandingAdvanceFromRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OutstandingAdvanceFromRelatedParty" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregateWorkingcapital" xlink:href="abvc-20221231.xsd#abvc_AggregateWorkingcapital"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="AggregateWorkingcapital" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="OutstandingPrincipalAndAccruedInterest" xlink:href="abvc-20221231.xsd#abvc_OutstandingPrincipalAndAccruedInterest"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="OutstandingPrincipalAndAccruedInterest" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InterestExpenseRelatedParty" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InterestExpenseRelatedParty"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="RelatedPartiesTransactionsDetailsLineItems" xlink:to="us-gaap_InterestExpenseRelatedParty" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/EquityDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteAbstract"/>
    <loc xlink:type="locator" xlink:label="EquityDetailsTable" xlink:href="abvc-20221231.xsd#abvc_EquityDetailsTable"/>
    <loc xlink:type="locator" xlink:label="EquityDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_EquityDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityNoteAbstract" xlink:to="EquityDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TypeOfArrangementAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TypeOfArrangementAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_TypeOfArrangementAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ArrangementsAndNonarrangementTransactionsMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ArrangementsAndNonarrangementTransactionsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="us-gaap_ArrangementsAndNonarrangementTransactionsMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ShareExchangeAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ShareExchangeAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_TypeOfArrangementAxis" xlink:to="ShareExchangeAgreementMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="us-gaap_RelatedPartyTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ViewTradeSecuritiesIncMember" xlink:href="abvc-20221231.xsd#abvc_ViewTradeSecuritiesIncMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ViewTradeSecuritiesIncMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WallachBethCapitalLLCMember" xlink:href="abvc-20221231.xsd#abvc_WallachBethCapitalLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="WallachBethCapitalLLCMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingAgreementMember" xlink:href="abvc-20221231.xsd#abvc_ConsultingAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="ConsultingAgreementMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="SecuritiesPurchaseAgreementMember" xlink:href="abvc-20221231.xsd#abvc_SecuritiesPurchaseAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="SecuritiesPurchaseAgreementMember" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="BarlewHoldingsLLCMember" xlink:href="abvc-20221231.xsd#abvc_BarlewHoldingsLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="BarlewHoldingsLLCMember" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="InverlewAdvisorsLLCMember" xlink:href="abvc-20221231.xsd#abvc_InverlewAdvisorsLLCMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionAxis" xlink:to="InverlewAdvisorsLLCMember" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="ConsultingAgreementMember_0" xlink:href="abvc-20221231.xsd#abvc_ConsultingAgreementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="ConsultingAgreementMember_0" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StatementClassOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementClassOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_StatementClassOfStockAxis" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfStockDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfStockDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_ClassOfStockDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="SeriesAWarrantsMember" xlink:href="abvc-20221231.xsd#abvc_SeriesAWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesAWarrantsMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="SeriesBWarrantsMember" xlink:href="abvc-20221231.xsd#abvc_SeriesBWarrantsMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="SeriesBWarrantsMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_CommonStockMember" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsidiarySaleOfStockAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsidiarySaleOfStockAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="us-gaap_SubsidiarySaleOfStockAxis" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SaleOfStockNameOfTransactionDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SaleOfStockNameOfTransactionDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_SaleOfStockNameOfTransactionDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_IPOMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_IPOMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_IPOMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PrivatePlacementMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PrivatePlacementMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsidiarySaleOfStockAxis" xlink:to="us-gaap_PrivatePlacementMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_RangeAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="srt_RangeAxis" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_RangeMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_RangeMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_RangeMember" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_MinimumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MinimumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MinimumMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_MaximumMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_MaximumMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_RangeAxis" xlink:to="srt_MaximumMember" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsTable" xlink:to="EquityDetailsLineItems" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="PlacementAgentAgreementDescription" xlink:href="abvc-20221231.xsd#abvc_PlacementAgentAgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="PlacementAgentAgreementDescription" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalFees" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SharePrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_SharesIssued" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="AgreementDescription" xlink:href="abvc-20221231.xsd#abvc_AgreementDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="AgreementDescription" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="RestrictedCommonShares" xlink:href="abvc-20221231.xsd#abvc_RestrictedCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="RestrictedCommonShares" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ConvertiblePromissoryNoteValue" xlink:href="abvc-20221231.xsd#abvc_ConvertiblePromissoryNoteValue"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="ConvertiblePromissoryNoteValue" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="DescriptionOfPublicOffering" xlink:href="abvc-20221231.xsd#abvc_DescriptionOfPublicOffering"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="DescriptionOfPublicOffering" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromIssuanceOfCommonStock" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromIssuanceOfCommonStock"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromIssuanceOfCommonStock" order="11.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_LegalFees" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_LegalFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_LegalFees" order="12.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProceedsFromWarrantExercises" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProceedsFromWarrantExercises"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProceedsFromWarrantExercises" order="13.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight" order="14.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1" order="15.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="AggregateCommonStockShares" xlink:href="abvc-20221231.xsd#abvc_AggregateCommonStockShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="AggregateCommonStockShares" order="16.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingFees" xlink:href="abvc-20221231.xsd#abvc_ConsultingFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="ConsultingFees" order="17.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="UnrestrictedCommonShares" xlink:href="abvc-20221231.xsd#abvc_UnrestrictedCommonShares"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="UnrestrictedCommonShares" order="18.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="19.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ExcessStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ExcessStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ExcessStockSharesIssued" order="20.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ProfessionalAndContractServicesExpense" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ProfessionalAndContractServicesExpense"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ProfessionalAndContractServicesExpense" order="21.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ConversionOfStockSharesIssued1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ConversionOfStockSharesIssued1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ConversionOfStockSharesIssued1" order="22.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_TemporaryEquityRedemptionPricePerShare" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_TemporaryEquityRedemptionPricePerShare"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_TemporaryEquityRedemptionPricePerShare" order="23.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="GrossProceeds" xlink:href="abvc-20221231.xsd#abvc_GrossProceeds"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="GrossProceeds" order="24.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="WarrantsTerm" xlink:href="abvc-20221231.xsd#abvc_WarrantsTerm"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="WarrantsTerm" order="25.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockIssuedDuringPeriodSharesOther"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther" order="26.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" order="27.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockIssuedAfterStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedAfterStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="CommonStockIssuedAfterStockSplit" order="28.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="CommonStockIssuedBeforeStockSplit" xlink:href="abvc-20221231.xsd#abvc_CommonStockIssuedBeforeStockSplit"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="EquityDetailsLineItems" xlink:to="CommonStockIssuedBeforeStockSplit" order="29.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/StockOptionsDetails">
    <loc xlink:type="locator" xlink:label="StockOptionsAbstract" xlink:href="abvc-20221231.xsd#abvc_StockOptionsAbstract"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="StockOptionsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_StockOptionsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsAbstract" xlink:to="StockOptionsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="us-gaap_PlanNameAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_PlanNameDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_PlanNameDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="us-gaap_PlanNameDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="TwoThousandSixteenEquityIncentivePlanMember" xlink:href="abvc-20221231.xsd#abvc_TwoThousandSixteenEquityIncentivePlanMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_PlanNameAxis" xlink:to="TwoThousandSixteenEquityIncentivePlanMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsTable" xlink:to="StockOptionsDetailsLineItems" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="ConversionPrice" xlink:href="abvc-20221231.xsd#abvc_ConversionPrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="ConversionPrice" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="ConsultingFees" xlink:href="abvc-20221231.xsd#abvc_ConsultingFees"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="ConsultingFees" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="FairValueOfOptionsGranted" xlink:href="abvc-20221231.xsd#abvc_FairValueOfOptionsGranted"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="FairValueOfOptionsGranted" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="StockOptionsDetailsLineItems" xlink:to="us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/SubsequentEventsDetails">
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventsAbstract"/>
    <loc xlink:type="locator" xlink:label="SubsequentEventsDetailsTable" xlink:href="abvc-20221231.xsd#abvc_SubsequentEventsDetailsTable"/>
    <loc xlink:type="locator" xlink:label="SubsequentEventsDetailsLineItems" xlink:href="abvc-20221231.xsd#abvc_SubsequentEventsDetailsLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="SubsequentEventsDetailsTable" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_RelatedPartyDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RelatedPartyDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="us-gaap_RelatedPartyDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="LindGlobalFundIIMember" xlink:href="abvc-20221231.xsd#abvc_LindGlobalFundIIMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="LindGlobalFundIIMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="srt_StatementScenarioAxis" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_StatementScenarioAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="srt_StatementScenarioAxis" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioUnspecifiedDomain" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioUnspecifiedDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioUnspecifiedDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="srt_ScenarioForecastMember" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd#srt_ScenarioForecastMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="srt_StatementScenarioAxis" xlink:to="srt_ScenarioForecastMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeAxis" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeAxis"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="us-gaap_SubsequentEventTypeAxis" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventTypeDomain" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventTypeDomain"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventTypeDomain" order="0.0"/>
    <loc xlink:type="locator" xlink:label="us-gaap_SubsequentEventMember" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_SubsequentEventMember"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_SubsequentEventTypeAxis" xlink:to="us-gaap_SubsequentEventMember" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsTable" xlink:to="SubsequentEventsDetailsLineItems" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/label"/>
    <loc xlink:type="locator" xlink:label="us-gaap_CommonStockSharesIssued" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_CommonStockSharesIssued"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="us-gaap_CommonStockSharesIssued" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_InvestmentOwnedBalancePrincipalAmount" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_InvestmentOwnedBalancePrincipalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="us-gaap_InvestmentOwnedBalancePrincipalAmount" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="principalAmount" xlink:href="abvc-20221231.xsd#abvc_principalAmount"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="principalAmount" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
    <loc xlink:type="locator" xlink:label="PurchasePrice" xlink:href="abvc-20221231.xsd#abvc_PurchasePrice"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="PurchasePrice" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1" order="4.0" preferredLabel="http://www.xbrl.org/2009/role/netLabel"/>
    <loc xlink:type="locator" xlink:label="PurchaseWarrant" xlink:href="abvc-20221231.xsd#abvc_PurchaseWarrant"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="PurchaseWarrant" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="us-gaap_StockOptionExercisePriceIncrease" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StockOptionExercisePriceIncrease"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="SubsequentEventsDetailsLineItems" xlink:to="us-gaap_StockOptionExercisePriceIncrease" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>
  </presentationLink>
  <presentationLink xlink:type="extended" xlink:role="http://metuboutique.com/role/DocumentAndEntityInformation">
    <loc xlink:type="locator" xlink:label="DocumentAndEntityInformationAbstract" xlink:href="abvc-20221231.xsd#abvc_DocumentAndEntityInformationAbstract"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationTable" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationTable"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentInformationLineItems" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentInformationLineItems"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="DocumentAndEntityInformationAbstract" xlink:to="dei_DocumentInformationTable" order="1.0"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationTable" xlink:to="dei_DocumentInformationLineItems" order="1.0"/>
    <loc xlink:type="locator" xlink:label="dei_EntityRegistrantName" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityRegistrantName"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityRegistrantName" order="0.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentType" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentType"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentType" order="1.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentFlag" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentFlag"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentFlag" order="2.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_AmendmentDescription" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AmendmentDescription"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_AmendmentDescription" order="3.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityCentralIndexKey" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityCentralIndexKey"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityCentralIndexKey" order="4.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityFilerCategory" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityFilerCategory"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityFilerCategory" order="5.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalYearFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalYearFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalYearFocus" order="6.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_DocumentFiscalPeriodFocus" order="7.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntitySmallBusiness" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntitySmallBusiness"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntitySmallBusiness" order="8.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityEmergingGrowthCompany" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityEmergingGrowthCompany"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityEmergingGrowthCompany" order="9.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
    <loc xlink:type="locator" xlink:label="dei_EntityIncorporationStateCountryCode" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityIncorporationStateCountryCode"/>
    <presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_DocumentInformationLineItems" xlink:to="dei_EntityIncorporationStateCountryCode" order="10.0" preferredLabel="http://www.xbrl.org/2003/role/terseLabel"/>
  </presentationLink>
</linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R1.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925287472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Document And Entity Information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentInformationLineItems', window );"><strong>Document Information Line Items</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">ABVC BIOPHARMA, INC.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentType', window );">Document Type</a></td>
<td class="text">S-1/A<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AmendmentDescription', window );">Amendment Description</a></td>
<td class="text">ABVC BioPharma, Inc. is filing this Amendment
No. 2 (this &#8220;Amendment No. 2&#8221;) to the Registration Statement on Form F-1 (Registration No. 333-271416), originally filed
on April 24, 2023 and amended on May 10, 2023 (as amended, the &#8220;Registration Statement&#8221;), to update the Offering section
on page 7 and the Selling Stockholders section on page 88 to reflect the same number of shares as reflected on the cover, as per an SEC
comment requesting us to do so. We are also updating the cover page and Exhibit 107 to accurately reflect the number of shares to be
registered under the Note, since the cover page and Exhibit 107 of the Registration Statement inadvertently only registered the number
of shares underlying the purchase price of the Notes, rather than the principal amount of the Notes.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001173313<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">FY<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of changes contained within amended document.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_AmendmentFlag">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_AmendmentFlag</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalPeriodFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalPeriodFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:fiscalPeriodItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentFiscalYearFocus">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentFiscalYearFocus</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:gYearItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentInformationLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_DocumentType">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_DocumentType</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:submissionTypeItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:centralIndexKeyItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityEmergingGrowthCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityEmergingGrowthCompany</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityFilerCategory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityFilerCategory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:filerCategoryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationStateCountryCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Two-character EDGAR code representing the state or country of incorporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityIncorporationStateCountryCode</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dei:edgarStateCountryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:normalizedStringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntitySmallBusiness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicates that the company is a Smaller Reporting Company (SRC).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntitySmallBusiness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>dei_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923723280">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 85,265<span></span>
</td>
<td class="nump">$ 5,828,548<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue', window );">Restricted cash and cash equivalents</a></td>
<td class="nump">1,306,463<span></span>
</td>
<td class="nump">736,667<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">98,325<span></span>
</td>
<td class="nump">280,692<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedPartiesCurrent', window );">Accounts receivable &#8211; related parties, net</a></td>
<td class="nump">757,343<span></span>
</td>
<td class="nump">145,399<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PrepaymentForLongtermInvestments', window );">Due from related parties</a></td>
<td class="nump">513,819<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryNet', window );">Inventories, net</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">25,975<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermInvestments', window );">Short-term investments</a></td>
<td class="nump">75,797<span></span>
</td>
<td class="nump">108,147<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expense and other current assets</a></td>
<td class="nump">150,235<span></span>
</td>
<td class="nump">528,354<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="nump">2,987,247<span></span>
</td>
<td class="nump">7,653,782<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">573,978<span></span>
</td>
<td class="nump">525,881<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAsset', window );">Operating lease right-of-use assets</a></td>
<td class="nump">1,161,141<span></span>
</td>
<td class="nump">1,471,899<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermInvestments', window );">Long-term investments</a></td>
<td class="nump">842,070<span></span>
</td>
<td class="nump">932,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets, net</a></td>
<td class="nump">117,110<span></span>
</td>
<td class="nump">981,912<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidExpenseNoncurrent', window );">Prepaid expenses &#8211; noncurrent</a></td>
<td class="nump">135,135<span></span>
</td>
<td class="nump">119,309<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityDeposit', window );">Security deposits</a></td>
<td class="nump">58,838<span></span>
</td>
<td class="nump">41,157<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PrepaymentForLongtermInvestmentsNoncurrent', window );">Prepayment for long-term investments</a></td>
<td class="nump">2,838,578<span></span>
</td>
<td class="nump">1,153,155<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromRelatedPartiesNoncurrent', window );">Due from related parties &#8211; noncurrent</a></td>
<td class="nump">1,141,378<span></span>
</td>
<td class="nump">818,183<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">Total Assets</a></td>
<td class="nump">9,855,475<span></span>
</td>
<td class="nump">13,698,033<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBankLoansAndNotesPayable', window );">Short-term bank loans</a></td>
<td class="nump">1,893,750<span></span>
</td>
<td class="nump">1,640,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccruedLiabilitiesCurrent', window );">Accrued expenses and other current liabilities</a></td>
<td class="nump">2,909,587<span></span>
</td>
<td class="nump">1,300,803<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AdvanceFromCustomers', window );">Advance from customers</a></td>
<td class="nump">10,985<span></span>
</td>
<td class="nump">10,985<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityCurrent', window );">Operating lease liabilities &#8211; current portion</a></td>
<td class="nump">369,314<span></span>
</td>
<td class="nump">347,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToRelatedPartiesCurrent', window );">Due to related parties</a></td>
<td class="nump">635,893<span></span>
</td>
<td class="nump">393,424<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">5,819,529<span></span>
</td>
<td class="nump">3,692,312<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SecurityDepositLiability', window );">Tenant security deposit</a></td>
<td class="nump">7,980<span></span>
</td>
<td class="nump">10,580<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiabilityNoncurrent', window );">Operating lease liability &#8211; noncurrent portion</a></td>
<td class="nump">791,827<span></span>
</td>
<td class="nump">1,124,799<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">Total Liabilities</a></td>
<td class="nump">6,619,336<span></span>
</td>
<td class="nump">4,827,691<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingencies', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockValue', window );">Preferred stock, $0.001 par value, 20,000,000 authorized, nil shares issued and outstanding</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockValue', window );">Common stock, $0.001 par value, 100,000,000 authorized, 32,857,329 and 28,926,322 shares issued and outstanding as of December 31, 2022 and 2021, respectively</a></td>
<td class="nump">32,857<span></span>
</td>
<td class="nump">28,926<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapital', window );">Additional paid-in capital</a></td>
<td class="nump">67,907,479<span></span>
</td>
<td class="nump">58,113,667<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteSubscriptionsReceivable', window );">Stock subscription receivable</a></td>
<td class="num">(1,354,440)<span></span>
</td>
<td class="num">(2,257,400)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(54,904,439)<span></span>
</td>
<td class="num">(38,481,200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax', window );">Accumulated other comprehensive income</a></td>
<td class="nump">517,128<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TreasuryStockValue', window );">Treasury stock</a></td>
<td class="num">(9,100,000)<span></span>
</td>
<td class="num">(9,100,000)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Total Stockholders&#8217; equity</a></td>
<td class="nump">3,098,585<span></span>
</td>
<td class="nump">8,843,653<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MinorityInterest', window );">Noncontrolling interest</a></td>
<td class="nump">137,554<span></span>
</td>
<td class="nump">26,689<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Total Equity</a></td>
<td class="nump">3,236,139<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">Total Liabilities and Equity</a></td>
<td class="nump">$ 9,855,475<span></span>
</td>
<td class="nump">$ 13,698,033<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AdvanceFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Advance from customers.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AdvanceFromCustomers</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PrepaymentForLongtermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of prepayment for long-term investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PrepaymentForLongtermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PrepaymentForLongtermInvestmentsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Prepayment for long-term investments noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PrepaymentForLongtermInvestmentsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4428-111522<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section 45<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124259787&amp;loc=d3e4531-111522<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedLiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.20)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (j)<br> -URI https://asc.fasb.org/extlink&amp;oid=123447040&amp;loc=d3e1928-114920<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669686-108580<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (i-k)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669646-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingencies">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.25)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.(a),19)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.17)<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingencies</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e31931-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e31917-109318<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromRelatedPartiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date, which are usually due after one year (or one business cycle).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromRelatedPartiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(C))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19-26)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiabilityNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiabilityNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of lessee's right to use underlying asset under operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAsset</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidExpenseNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429447&amp;loc=SL124453093-239630<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=SL98516268-108586<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cumulative amount of the reporting entity's undistributed earnings or deficit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDeposit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDepositLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.15(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SecurityDepositLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBankLoansAndNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.16)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBankLoansAndNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(1)(g))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 310<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -URI https://asc.fasb.org/extlink&amp;oid=122038336&amp;loc=d3e74512-122707<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21914-107793<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124442411-227067<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568740-111683<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21711-107793<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 848<br> -SubTopic 10<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=125980421&amp;loc=SL125981372-237846<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4590271-111686<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 25: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568447-111683<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteSubscriptionsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=65888546&amp;loc=d3e21300-112643<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteSubscriptionsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TreasuryStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=6405834&amp;loc=d3e23315-112656<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29,30)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 30<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6405813&amp;loc=d3e23239-112655<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TreasuryStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929635088">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementOfFinancialPositionAbstract', window );"><strong>Statement of Financial Position [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesAuthorized', window );">Preferred stock, shares authorized</a></td>
<td class="nump">20,000,000<span></span>
</td>
<td class="nump">20,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesIssued', window );">Preferred stock, shares issued</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PreferredStockSharesOutstanding', window );">Preferred stock, shares outstanding</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesAuthorized', window );">Common stock, shares authorized</a></td>
<td class="nump">100,000,000<span></span>
</td>
<td class="nump">100,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="nump">32,857,329<span></span>
</td>
<td class="nump">28,926,322<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesOutstanding', window );">Common stock, shares outstanding</a></td>
<td class="nump">32,857,329<span></span>
</td>
<td class="nump">28,926,322<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementOfFinancialPositionAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementOfFinancialPositionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R4.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923726656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 969,783<span></span>
</td>
<td class="nump">$ 355,797<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">286,415<span></span>
</td>
<td class="nump">5,086<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">683,368<span></span>
</td>
<td class="nump">350,711<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SellingGeneralAndAdministrativeExpense', window );">Selling, general and administrative expenses</a></td>
<td class="nump">6,067,545<span></span>
</td>
<td class="nump">5,746,119<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpense', window );">Research and development expenses</a></td>
<td class="nump">2,693,457<span></span>
</td>
<td class="nump">1,003,805<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AllocatedShareBasedCompensationExpense', window );">Stock based compensation</a></td>
<td class="nump">7,036,778<span></span>
</td>
<td class="nump">5,306,755<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">15,797,780<span></span>
</td>
<td class="nump">12,056,679<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Loss from operations</a></td>
<td class="num">(15,114,412)<span></span>
</td>
<td class="num">(11,705,968)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentIncomeInterest', window );">Interest income</a></td>
<td class="nump">187,817<span></span>
</td>
<td class="nump">43,196<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpense', window );">Interest expense</a></td>
<td class="num">(293,968)<span></span>
</td>
<td class="num">(227,210)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RentIncome', window );">Operating sublease income</a></td>
<td class="nump">107,150<span></span>
</td>
<td class="nump">134,576<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingSubleaseIncomeRelatedParties', window );">Operating sublease income &#8211; related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillImpairmentLoss', window );">Impairment loss</a></td>
<td class="num">(110,125)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RealizedInvestmentGainsLosses', window );">Investment loss</a></td>
<td class="num">(7,446)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax', window );">Gain/Loss on foreign exchange changes</a></td>
<td class="num">(259,463)<span></span>
</td>
<td class="nump">426,316<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss', window );">Gain/Loss on investment in equity securities</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(269,844)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherIncome', window );">Other income</a></td>
<td class="num">(24,149)<span></span>
</td>
<td class="nump">22,409<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment', window );">Government grant income</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">360,898<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNonoperatingIncomeExpense', window );">Total other income (expenses)</a></td>
<td class="num">(400,184)<span></span>
</td>
<td class="nump">495,141<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Loss before provision income tax</a></td>
<td class="num">(15,514,596)<span></span>
</td>
<td class="num">(11,210,827)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxExpenseBenefit', window );">Provision for income tax expense</a></td>
<td class="nump">797,778<span></span>
</td>
<td class="nump">825,024<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">(16,312,374)<span></span>
</td>
<td class="num">(12,035,851)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Net loss attributable to noncontrolling interests</a></td>
<td class="nump">110,865<span></span>
</td>
<td class="nump">802,962<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss attributed to ABVC and subsidiaries</a></td>
<td class="num">(16,423,239)<span></span>
</td>
<td class="num">(12,838,813)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax', window );">Foreign currency translation adjustment</a></td>
<td class="num">(22,532)<span></span>
</td>
<td class="num">(25,200)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTax', window );">Comprehensive loss</a></td>
<td class="num">$ (16,445,771)<span></span>
</td>
<td class="num">$ (12,864,013)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Net loss per share:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareBasic', window );">Basic and diluted (in Dollars per share)</a></td>
<td class="num">$ (0.52)<span></span>
</td>
<td class="num">$ (0.51)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract', window );"><strong>Weighted average number of common shares outstanding:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic', window );">Basic and diluted (in Shares)</a></td>
<td class="nump">31,664,660<span></span>
</td>
<td class="nump">25,053,522<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingSubleaseIncomeRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Operating sublease income  from related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingSubleaseIncomeRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RentIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of rent income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RentIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllocatedShareBasedCompensationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(1)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AllocatedShareBasedCompensationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=d3e557-108580<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate cost of goods produced and sold and services rendered during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1337-109256<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e4984-109258<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e3842-109258<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1252-109256<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquitySecuritiesFvNiRealizedGainLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 321<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126980263&amp;loc=SL75117546-209714<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(3)(d))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquitySecuritiesFvNiRealizedGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionGainLossBeforeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=125521441&amp;loc=d3e30690-110894<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 35<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123602790&amp;loc=d3e30226-110892<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=126980362&amp;loc=d3e28228-110885<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124440516&amp;loc=d3e30840-110895<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionGainLossBeforeTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillImpairmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13854-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=99380562&amp;loc=d3e13777-109266<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 55<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=122137925&amp;loc=d3e14258-109268<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillImpairmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 940<br> -SubTopic 20<br> -Section 25<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126941158&amp;loc=d3e41242-110953<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(8))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32672-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 20<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123586238&amp;loc=d3e38679-109324<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28555-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (210.5-03(11))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating interest income, including amortization and accretion of premiums and discounts, on U.S. Treasury securities and other U.S. government securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentIncomeInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.7(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentIncomeInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 34: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of Net Income (Loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NonoperatingIncomeExpenseAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669646-108580<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue and income classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNonoperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.9)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RealizedInvestmentGainsLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of realized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.3(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RealizedInvestmentGainsLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -SubTopic 730<br> -Section 25<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6472174&amp;loc=d3e58812-109433<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 985<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6501960&amp;loc=d3e128462-111756<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Revenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 40<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9031-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9038-108599<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 42<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e9054-108599<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SellingGeneralAndAdministrativeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SellingGeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R5.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929585216">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations and Comprehensive Loss (Parentheticals) - $ / shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareDiluted', window );">Basic and diluted</a></td>
<td class="num">$ (0.52)<span></span>
</td>
<td class="num">$ (0.51)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding', window );">Basic and diluted</a></td>
<td class="nump">31,664,660<span></span>
</td>
<td class="nump">25,053,522<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 52<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e4984-109258<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 55<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=128363288&amp;loc=d3e3842-109258<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1252-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1337-109256<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeStatementAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1505-109256<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R6.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923763120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Cash flows from operating activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss</a></td>
<td class="num">$ (16,312,374)<span></span>
</td>
<td class="num">$ (12,035,851)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Depreciation', window );">Depreciation</a></td>
<td class="nump">23,799<span></span>
</td>
<td class="nump">11,993<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensation', window );">Stock based compensation</a></td>
<td class="nump">7,036,778<span></span>
</td>
<td class="nump">5,306,755<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnrealizedGainLossOnInvestments', window );">Loss on investment in equity securities</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">269,844<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses', window );">Inventory allowance for valuation losses</a></td>
<td class="nump">25,975<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ProvisionForDoubtfulAccount', window );">Provision for doubtful accounts, net of recovery</a></td>
<td class="nump">184,589<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GovernmentGrantIncome', window );">Government grant income</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(360,898)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNoncashIncomeExpense', window );">Other non-cash income and expenses</a></td>
<td class="nump">32,350<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InvestmentLoss', window );">Impairment of prepaid expenses</a></td>
<td class="nump">110,125<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxExpenseBenefit', window );">Deferred tax</a></td>
<td class="nump">864,802<span></span>
</td>
<td class="nump">824,199<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Decrease (increase) in accounts receivable</a></td>
<td class="num">(614,166)<span></span>
</td>
<td class="num">(120,980)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInSecurityDeposits', window );">Decrease (increase) in prepaid expenses and other current assets</a></td>
<td class="nump">238,092<span></span>
</td>
<td class="num">(357,276)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueFromRelatedParties', window );">Decrease (increase) in due from related parties</a></td>
<td class="num">(837,014)<span></span>
</td>
<td class="num">(595,037)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInInventories', window );">Decrease (increase) in inventories</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(25,830)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccountsPayable', window );">Increase (decrease) in accounts payable</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(23,044)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities', window );">Increase (decrease) in accrued expenses and other current liabilities</a></td>
<td class="nump">1,608,784<span></span>
</td>
<td class="num">(173,151)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInOtherReceivables', window );">Increase (decrease) in advanced from customers</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(1,085)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IncreasedecreaseInSecurityDepositReceived', window );">Increase (decrease) in tenant security deposit received</a></td>
<td class="num">(2,600)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncreaseDecreaseInDueToRelatedParties', window );">Increase (decrease) in due to related parties</a></td>
<td class="nump">242,469<span></span>
</td>
<td class="num">(317,358)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(7,398,391)<span></span>
</td>
<td class="num">(7,597,719)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>Cash flows from investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireInvestments', window );">Purchase of investments</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(107,547)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of equipment</a></td>
<td class="num">(119,692)<span></span>
</td>
<td class="num">(17,503)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsToAcquireLongtermInvestments', window );">Prepayment for equity investment</a></td>
<td class="num">(1,601,992)<span></span>
</td>
<td class="num">(680,916)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(1,721,684)<span></span>
</td>
<td class="num">(805,966)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>Cash flows from financing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock</a></td>
<td class="nump">3,663,925<span></span>
</td>
<td class="nump">11,119,452<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsOfStockIssuanceCosts', window );">Payment for offering costs</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(850,429)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayment of convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(306,836)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RepaymentOfShorttermLoan', window );">Repayment of short-term loan</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(100,000)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RepaymentOfNotesPayable', window );">Repayment of notes payable</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(107,400)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfLongTermDebt', window );">Proceeds from long-term loan</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">236,498<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromShortTermDebt', window );">Proceeds from short term loan</a></td>
<td class="nump">350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties', window );">Proceeds from short term borrowings from third parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">4,265<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">4,013,925<span></span>
</td>
<td class="nump">9,995,550<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Effect of exchange rate changes on cash and cash equivalents and restricted cash</a></td>
<td class="num">(67,337)<span></span>
</td>
<td class="num">(28,021)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">Net increase(decrease ) in cash and cash equivalents and restricted cash</a></td>
<td class="num">(5,173,487)<span></span>
</td>
<td class="nump">1,563,844<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAbstract', window );"><strong>Cash and cash equivalents and restricted cash</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Beginning</a></td>
<td class="nump">6,565,215<span></span>
</td>
<td class="nump">5,001,371<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">Ending</a></td>
<td class="nump">1,391,728<span></span>
</td>
<td class="nump">6,565,215<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract', window );"><strong>Cash paid during the year for:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestPaidNet', window );">Interest expense paid</a></td>
<td class="nump">285,465<span></span>
</td>
<td class="nump">333,873<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxesPaid', window );">Income taxes paid</a></td>
<td class="nump">1,600<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract', window );"><strong>Non-cash financing and investing activities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonSharesIssuedForDebtConversion', window );">Common shares issued for debt conversion</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,693,548<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonSharesIssuedForDebtConversion">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount is common shares issued for debt conversion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonSharesIssuedForDebtConversion</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_GovernmentGrantIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of government grant income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_GovernmentGrantIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IncreasedecreaseInSecurityDepositReceived">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IncreasedecreaseInSecurityDepositReceived</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InvestmentLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of investment loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InvestmentLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of net proceeds from short term borrowings from third parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ProvisionForDoubtfulAccount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ProvisionForDoubtfulAccount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RepaymentOfNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RepaymentOfNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RepaymentOfShorttermLoan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RepaymentOfShorttermLoan</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=SL98516268-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.1)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Depreciation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Depreciation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=123444420&amp;loc=d3e33268-110906<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxesPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in accrued expenses, and obligations classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInDueToRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInDueToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of increase (decrease) in receivables classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInOtherReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInSecurityDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) during the reporting period in security deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncreaseDecreaseInSecurityDeposits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestPaidNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4297-108586<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3367-108585<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3536-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3521-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NoncashInvestingAndFinancingItemsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NoncashInvestingAndFinancingItemsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsOfStockIssuanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for cost incurred directly with the issuance of an equity security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsOfStockIssuanceCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the purchase of all investments (debt, security, other) during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquireLongtermInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, beyond the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the long-term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquireLongtermInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3213-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfLongTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromShortTermDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromShortTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RepaymentsOfConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3291-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnrealizedGainLossOnInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of unrealized gain (loss) on investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnrealizedGainLossOnInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237921031984">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Stockholders&#8217; Equity (Deficit) - USD ($)<br></strong></div></th>
<th class="th"><div>Common Stock</div></th>
<th class="th"><div>Stock Subscription Receivable</div></th>
<th class="th"><div>Additional Paid-in Capital</div></th>
<th class="th"><div>Accumulated Deficit</div></th>
<th class="th"><div>Accumulated Other Comprehensive Income</div></th>
<th class="th"><div>Treasury Stock</div></th>
<th class="th"><div>Non controlling Interest</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2020</a></td>
<td class="nump">$ 24,420<span></span>
</td>
<td class="num">$ (3,160,360)<span></span>
</td>
<td class="nump">$ 40,751,807<span></span>
</td>
<td class="num">$ (25,642,387)<span></span>
</td>
<td class="nump">$ 564,860<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="num">$ (776,273)<span></span>
</td>
<td class="nump">$ 2,662,067<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2020</a></td>
<td class="nump">24,420,526<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(275,347)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common shares for cash</a></td>
<td class="nump">$ 3,028<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,265,995<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">10,269,023<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common shares for cash (in Shares)</a></td>
<td class="nump">3,027,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common shares for consulting service</a></td>
<td class="nump">$ 367<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,728,223<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,728,590<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common shares for consulting service (in Shares)</a></td>
<td class="nump">366,934<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits', window );">Issuance of common shares for debt conversion</a></td>
<td class="nump">$ 1,111<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,692,437<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,693,548<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Issuance of common shares for debt conversion (in Shares)</a></td>
<td class="nump">1,111,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock based compensation for services</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices', window );">Stock based compensation for options granted</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,675,205<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,675,205<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(12,838,813)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">802,962<span></span>
</td>
<td class="num">(12,035,851)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(25,200)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(25,200)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2021</a></td>
<td class="nump">$ 28,926<span></span>
</td>
<td class="num">(2,257,400)<span></span>
</td>
<td class="nump">58,113,667<span></span>
</td>
<td class="num">(38,481,200)<span></span>
</td>
<td class="nump">539,660<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">26,689<span></span>
</td>
<td class="nump">8,870,342<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2021</a></td>
<td class="nump">28,926,322<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(275,347)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueNewIssues', window );">Issuance of common shares for cash</a></td>
<td class="nump">$ 2,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,661,925<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,663,925<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Issuance of common shares for cash (in Shares)</a></td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices', window );">Issuance of common shares for consulting service</a></td>
<td class="nump">$ 1,931<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,889,957<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,891,888<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices', window );">Issuance of common shares for consulting service (in Shares)</a></td>
<td class="nump">1,931,007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Stock based compensation for services</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">902,960<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross', window );">Stock based compensation for options granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,241,930,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,241,930,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfitLoss', window );">Net loss for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(16,423,239)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">110,865<span></span>
</td>
<td class="num">(16,312,374)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CumulativeTransactionAdjustments', window );">Cumulative transaction adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(22,532)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Balance at Dec. 31, 2022</a></td>
<td class="nump">$ 32,857<span></span>
</td>
<td class="num">$ (1,354,440)<span></span>
</td>
<td class="nump">$ 67,907,479<span></span>
</td>
<td class="num">$ (54,904,439)<span></span>
</td>
<td class="nump">$ 517,128<span></span>
</td>
<td class="num">$ (9,100,000)<span></span>
</td>
<td class="nump">$ 137,554<span></span>
</td>
<td class="nump">$ 3,236,139<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesOutstanding', window );">Balance (in Shares) at Dec. 31, 2022</a></td>
<td class="nump">32,857,329<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(275,347)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CumulativeTransactionAdjustments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of cumulative transaction adjustments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CumulativeTransactionAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment services arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669619-108580<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22663-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124452729-227067<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3000-108585<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4569616-111683<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -SubTopic 20<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=109222650&amp;loc=SL51721683-107760<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 235<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399901&amp;loc=d3e537907-122884<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126968391&amp;loc=SL7669625-108580<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 29: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=109239629&amp;loc=SL4573702-111684<br><br>Reference 31: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591551-111686<br><br>Reference 32: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4591552-111686<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22658-107794<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfitLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued which are neither cancelled nor held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.29-31)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueIssuedForServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueIssuedForServices</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate value of stock related to Restricted Stock Awards issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 24<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21930-107793<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21914-107793<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22644-107794<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL124442411-227067<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 10<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=122640432&amp;loc=SL121648383-210437<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 105<br> -SubTopic 10<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126987489&amp;loc=SL124442142-165695<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568740-111683<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126732423&amp;loc=SL123482106-238011<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124436220&amp;loc=d3e21711-107793<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6450520&amp;loc=d3e32583-110901<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 848<br> -SubTopic 10<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=125980421&amp;loc=SL125981372-237846<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32136-110900<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126983759&amp;loc=SL121830611-158277<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 22: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -URI https://asc.fasb.org/extlink&amp;oid=120409616&amp;loc=SL4590271-111686<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 40<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=124501264&amp;loc=SL117420844-207641<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -SubTopic 30<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=118261656&amp;loc=d3e32211-110900<br><br>Reference 25: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=SL4568447-111683<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (f)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22499-107794<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 65<br> -Paragraph 15<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128097895&amp;loc=SL121327923-165333<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R8.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934792080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Description of Business<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization and Description of Business [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock', window );">ORGANIZATION AND DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>1. ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">ABVC BioPharma, Inc. (the &#8220;Company&#8221;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#8217;s operating entity, American
BriVision Corporation (&#8220;BriVision&#8221;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#8217;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#8220;MSKCC&#8221;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Name Change</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s shareholders approved
an amendment to the Company&#8217;s Articles of Incorporation to change the Company&#8217;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#8220;Annual Meeting&#8221;). The name change amendment to the Company&#8217;s Articles of Incorporation was filed
with Nevada&#8217;s Secretary of State and became effective on March 8, 2021 and FINRA processed our request to change our name on April
30, 2021, which became effective as of May 3, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s stock symbol remains ABVC.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Reverse Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2016, a Share Exchange Agreement
(the &#8220;Share Exchange Agreement&#8221;) was entered into by and among the Company, BriVision, and Euro-Asia Investment &amp; Finance
Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People&#8217;s Republic of China
(&#8220;Euro-Asia&#8221;), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of Common Stock of the Company,
and the owners of record of all of the issued share capital of BriVision (the &#8220;BriVision Stock&#8221;).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Share Exchange Agreement,
upon surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as
registered in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained
by BriVision as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration
of the BriVision Stock in the name of the Company, the Company issued 166,273,921 (52,936,583 pre-stock split) shares (the &#8220;Acquisition
Stock&#8221;) (subject to adjustment for fractionalized shares as set forth below) of the Company&#8217;s Common Stock to the BriVision
Shareholders (or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company&#8217;s Common Stock owned by Euro-Asia
were cancelled and retired to treasury. The Acquisition Stock collectively represented 79.70% of the issued and outstanding Common Stock
of the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision
in a reverse merger (the &#8220;Merger&#8221;).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the Merger, all of the issued
and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company. The holders of Company&#8217;s
Common Stock as of immediately prior to the Merger held an aggregate of 205,519,223 (65,431,144 pre-stock split) shares of Company&#8217;s
Common Stock. Because of the exchange of the BriVision Stock for the Acquisition Stock (the &#8220;Share Exchange&#8221;), BriVision
had become a wholly owned subsidiary (the &#8220;Subsidiary&#8221;) of the Company and there was a change of control of the Company following
the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Upon the consummation of the Share Exchange,
BriVision became a wholly owned subsidiary of the Company.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Following the Share Exchange, the Company
has abandoned prior business plan and is now pursuing BriVision&#8217;s historically proposed businesses, which focus on the development
of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research
achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (&#8220;POC&#8221;),
out-license to international pharmaceutical companies, and explore global markets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Reverse Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For financial reporting purposes, the Share
Exchange represents a &#8220;reverse merger&#8221;&#160;rather than a business combination and&#160;BriVision&#160;is deemed the accounting
acquirer in the transaction. The&#160;Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision&#160;is
the acquirer for financial reporting purposes and the&#160;Company&#160;is the acquired company. Consequently, the assets and liabilities
and the operations reflected in the historical financial statements prior to the Share Exchange will be those of&#160;BriVision&#160;and
recorded at the historical cost basis of&#160;BriVision. In addition, the consolidated financial statements after completion of the Share
Exchange will include the assets and liabilities of the Company and BriVision, and the historical operations of&#160;BriVision&#160;and
operations of the Combined Company from the closing date of the Share Exchange.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 8, 2019, the Company, BioLite
Holding, Inc. (&#8220;BioLite&#8221;), BioKey, Inc. (&#8220;BioKey&#8221;), BioLite Acquisition Corp., a direct wholly-owned subsidiary
of Parent (&#8220;Merger Sub 1&#8221;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent (&#8220;Merger Sub 2&#8221;)
(collectively referred to as the &#8220;Parties&#8221;) completed the business combination pursuant to the Agreement and Plan of Merger
(the &#8220;Merger Agreement&#8221;) dated as of January 31, 2018 where ABVC acquired BioLite and BioKey via issuing additional Common
Stock of ABVC to the shareholders of BioLite and BioKey.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the terms of the Merger Agreement,
BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of 104,558,777 shares
(prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4
(file number 333-226285), which became effective by operation of law on or about February 5, 2019.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite Holding, Inc. (the &#8220;BioLite
Holding&#8221;) was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the &#8220;BioLite BVI&#8221;),
a wholly owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and
BioLite BVI are holding companies and have not carried out substantive business operations of their own.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioLite, Inc., (the &#8220;BioLite Taiwan&#8221;)
was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new
botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite
Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2017, BioLite Holding, BioLite
BVI, BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#8220;BioLite
Share Purchase / Exchange Agreement&#8221;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants
to the BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales
to purchase shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares
of Common Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding
ultimately owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange
Agreement retain their equity ownership in BioLite Taiwan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">BioKey, Inc. was incorporated on August 9,
2000 in the State of California. BioKey provides a wide range of services, including, API characterization, pre-formulation studies,
formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical
trial materials (Phase I through phase III) and commercial manufacturing. It also licenses out its technologies and initiates joint research
and development processes with other biotechnology, pharmaceutical, and nutraceutical companies.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Accounting Treatment of the Merger</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted ASC 805, &#8220;Business
Combination&#8221; to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann
Jiang&#8217;s common control, the transaction is accounted for as a restructuring transaction.&#160;All the assets and liabilities of
BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing
date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding&#8217;s common
shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany
accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring
intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast
to include the earnings (or losses) of the transferred net assets.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Going Concern</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying financial statements have
been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#8217;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2022, the Company reported net loss of $16,312,374. As of December 31,
2022, the Company&#8217;s working capital deficit was $2,832,282. In addition, the Company had net cash outflows of $7,398,391 from operating
activities for the year ended December 31, 2022. These conditions give rise to substantial doubt as to whether the Company will be able
to continue as a going concern.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Management&#8217;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private and public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI https://asc.fasb.org/topic&amp;trid=2122369<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 205<br> -URI https://asc.fasb.org/topic&amp;trid=2122149<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -URI https://asc.fasb.org/topic&amp;trid=2134479<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R9.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237931482400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SignificantAccountingPoliciesTextBlock', window );">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors
of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the
number of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors
of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18
(the &#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued
and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved
and authorized the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada
Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the
&#8220;Amendment&#8221;) to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority
(&#8220;FINRA&#8221;) informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information
in this Form 10-K reflect this 1-for-18 reverse stock split.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Inputs are
    quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due
to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s
cash and cash equivalents amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><span style="text-decoration:underline">Concentration
of clients</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>As of
December 31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary
supplement industry, accounted for 71.89% of the Company&#8217;s total account receivable; the second major client with its Chairman
being the Board of Director of Biokey, accounted for&#160;16.62% of the Company&#8217;s total account receivable. As of December 31,
2021, the major clients in biotechnology research accounted for 37.48% of the Company&#8217;s total account receivable; the second major
client accounted for 33.38% if the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>For
the year ended December 31, 2022, one major client, Rgene Corporation, a related party under common control by controlling beneficiary
shareholder of YuanGene Corporation and the Company, which works in development and commercialization of new drugs in Taiwan, accounted
for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client, GLIA, LLC, accounted for 46.24%
of the Company&#8217;s total revenue.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
    Life in<br/>
    Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
    method investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. </span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Other-than-temporary impairments of equity investments were $0
and $0 for the year ended December 31, 2022 and 2021, respectively.&#160;&#160;</p>
</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing
of goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and
2021, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation
(Topic 718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting
for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04
provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified
written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument
for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the
modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition
model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt
origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is
effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An
entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective
date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04
in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02,
Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by
creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure
requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition,
the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination
for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for all significant accounting policies of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18726-107790<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -URI https://asc.fasb.org/topic&amp;trid=2122369<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R10.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140238015610032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Collaborative Agreements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsLineItems', window );"><strong>Collaborative Agreements [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CollaborativeArrangementDisclosureTextBlock', window );">COLLABORATIVE AGREEMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>3. COLLABORATIVE AGREEMENTS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreements with BHK, a
related party</span></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#8217;s net sales related to BLI-1401-2 Products. As of December 31, 2022 and December
31, 2021, the Company has not earned the royalty under the BHK Co-Development Agreement.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#8220;BHK Collaborative Agreements&#8221;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#8220;Targeting Major Depressive Disorder&#8221; (BLI-1005 Products) and BLI-1006 for
&#8220;Targeting Inflammatory Bowel Disease&#8221; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of December 31, 2022 and 2021, the Company has not earned the royalty under the BHK Collaborative Agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Co-Development agreement with Rgene
Corporation, a related party</span></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 26, 2017, BriVision entered into a
co-development agreement (the &#8220;Co-Dev Agreement&#8221;) with Rgene Corporation (the &#8220;Rgene&#8221;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#8217;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#8217;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><span style="text-decoration:underline">Collaborative agreement with BioFirst
Corporation, a related party</span></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 24, 2017, BriVision entered into a
collaborative agreement (the &#8220;BioFirst Collaborative Agreement&#8221;) with BioFirst Corporation (&#8220;BioFirst&#8221;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#8220;Product&#8221;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 12).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#8217;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#8220;Purchase Agreement&#8221;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#8217;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#8220;Total
Payment&#8221;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#8220;Collaborative
Agreement&#8221;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#8220;Purchase Agreement 2&#8221;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued
414,702 shares of the Company&#8217;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Early testing by BioFirst indicates&#160;
that ABV-2002 may be more effective for protecting the cornea and retina during long-term storage than other storage media available
today and can be manufactured at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing from domestic R &amp; D institutions. Currently, the main research and development
product is the vitreous substitute (Vitargus&#174;) Licensed by the National Health Research Institutes. Vitargus is the world&#8217;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market and promote
the construction of bio-degradable vitreous substitute manufacturing center in Taiwan, allowing ABVC to achieve the world-class technology
of manufacturing Vitargus and GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction in 2024.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CollaborativeAgreementsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CollaborativeAgreementsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CollaborativeArrangementDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 808<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6931272&amp;loc=SL5834143-161434<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 808<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6931272&amp;loc=SL5834143-161434<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 808<br> -URI https://asc.fasb.org/topic&amp;trid=5833765<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CollaborativeArrangementDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R11.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934583440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventory<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureAbstract', window );"><strong>Inventory [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryDisclosureTextBlock', window );">INVENTORY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>4. INVENTORY</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Inventory consists of the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,725</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Raw materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84,620</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for inventory valuation and obsolescence loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(155,370</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Inventories, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">25,975</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt">For the year
ended December 31, 2022, the inventories were expensed as research and development expenses.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -URI https://asc.fasb.org/topic&amp;trid=2126998<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R12.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237924378400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>5. PROPERTY AND EQUIPMENT</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">Property
and equipment as of December 31, 2022 and 2021 are summarized as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">361,193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">400,091</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,226,687</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,235,061</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,013,376</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">173,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">191,824</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,878,435</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,840,352</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,304,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,314,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">573,978</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">525,881</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Depreciation expense were $23,799 and $11,993
for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, Land with book value amounted to approximately
$361,193 and $400,091, respectively, were pledged for obtaining bank loan (see Notes 8 Bank loans).</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99893-112916<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -URI https://asc.fasb.org/topic&amp;trid=2155823<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 7<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=SL120174063-112916<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99779-112916<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R13.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930463952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentAbstract', window );"><strong>Long Term Investment Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentTextBlock', window );">LONG-TERM INVESTMENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>6. LONG-TERM INVESTMENTS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"><b>&#160;&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The ownership percentages of each investee are listed
    as follows:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity&#160;Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity Method</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The extent the investee relies on the company for
    its business are summarized as follows:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of related party</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 65%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
    extent the investee relies on the Company for its business &#160;</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Long-term investment mainly consists of the following:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,941</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,244</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">813,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">900,570</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-align: left">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">842,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">932,755</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0in; text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">842,070</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">932,755</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(a)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation (the &#8220;BioFirst&#8221;):</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include the Company&#8217;s
proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of December 31, 2022 and
2021, the Company owns 21.77% and 21.77% common stock shares of BioFirst, respectively. During year ended December 31, 2021, the Company
made prepayment for equity investment in BioFirst to purchase additional&#160;317,000&#160;shares to be issued by BioFirst in the aggregate
amount of $618,150, recorded as prepayment for long-term investments as of December 31, 2022. The amount due from BioFirst has been reclassified
as prepayment for investment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, BioFirst, is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"><i>&#160;</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Balance Sheet</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,543,151</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,205,669</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">959,454</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,663,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,909,703</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103,447</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,522</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">483,874</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222,898</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operation</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,162</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,693</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,239</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,348</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,274,539</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,276,892</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(269,844</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(b)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation (the
    &#8220;Rgene&#8221;)</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment
as prescribed in ASC 323, Investments&#8212;Equity Method and Joint Ventures (&#8220;ASC 323&#8221;). Equity method adjustments include
the Company&#8217;s proportionate share of investee&#8217;s income or loss and other adjustments required by the equity method. As of
December 31, 2022 and 2021, the Company owns 28.85% and 28.85% common stock shares of Rgene, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Summarized financial information for the Company&#8217;s
equity method investee, Rgene, is as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><i>Balance Sheets</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">68,302</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">73,452</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">303,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">374,423</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,478,868</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,934,786</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,481,309</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,486,911</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><i>Statement of operations</i></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">&#160;&#160;&#160;-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(1,550,123</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(576,514</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Disposition of long-term
    investment</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify">During the years ended December
31, 2022 and 2021, there is no disposition of long-term investment.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(5)</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Losses on Equity Investments</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The components of losses on equity investments
for each period were as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(269,844</td><td style="width: 1%; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for long term investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R14.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930520208">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Convertible Notes Payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableLineItems', window );"><strong>Convertible Notes Payable Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDisclosureTextBlock', window );">CONVERTIBLE NOTES PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>7. CONVERTIBLE NOTES PAYABLE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 23, 2020, the Company entered into
a Securities Purchase Agreement (the &#8220;October SPA&#8221;) with one accredited investor. Pursuant to the October SPA, the Company
sold and issued a convertible promissory note (the &#8220;October Note&#8221;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020. The October Note was issued on October 23, 2020 and the maturity date
of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#8220;Maturity Date&#8221;). Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#8217;s common stock at a fixed conversion price of $2.25 per share. The holder of the October Note may elect to convert
part or all of the outstanding balance of the October Note from the issuance date until the Maturity Date. The Company may prepay the
outstanding amount at any time, in whole or in part, without any penalty.&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On May 17, 2021, the parties to the October
SPA signed Amendment No. 1 to Promissory Note (the &#8220;Amendment&#8221;). Pursuant to the Amendment, the Note shall also be automatically
converted into shares of the Company&#8217;s common stock immediately following the Company&#8217;s receipt of conditional approval to
list its common stock on the NASDAQ stock market, if and when the Company receives such approval, at a conversion price equal to $2.25
per share.&#160;On July 21, 2021, The Company converted all convertible promissory note amounted $2,500,000 into 1,111,112 shares of
the Company&#8217;s common stock and warrants.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2022 and 2021, the aggregate
carrying values of the convertible debentures were both $0; and accrued convertible interest were both $0.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Total interest expenses in connection with
the above convertible note payable were $208,657 and $193,548 for the years ended December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertibleNotesPayableDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of convertible notes payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertibleNotesPayableDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertibleNotesPayableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertibleNotesPayableLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R15.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930509120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Bank Loans [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureTextBlock', window );">BANK LOANS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>8. BANK LOANS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term bank loan consists of the following:</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">243,750</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">270,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,893,750</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,640,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cathay United Bank</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#8220;Cathay United Loan Agreement&#8221;) in an amount of NT$7,500,000,
equivalent to $243,750. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest at a floating
rate of prime rate plus 1.15%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017,
BioLite Taiwan extended the Cathay United Loan Agreement for one year, which was due on September 6, 2018, with the principal amount
of NT$7,500,000, equivalent to $243,750. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal
amount of NT$7,500,000, equivalent to $243,750 &#160;for one year, which was due on September 6, 2019. On September 6, 2019, BioLite
Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year,
which is due on September 6, 2020. On September 6, 2020, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal
amount of NT$7,500,000, equivalent to $243,750 for one year, which is due on September 6, 2021. On September 6, 2021, BioLite Taiwan
extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year, which
is due on September 6, 2022. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount
of NT$7,500,000, equivalent to $243,750 for one year, and same interest rate, which is due on September 6, 2023. As of December 31, 2022
and December 31, 2021, the effective interest rates per annum was 2.67% and 2.10%. The loan is collateralized by the Land of BioLite
Taiwan, and is also personal guaranteed by the Company&#8217;s chairman.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $5,960 and $5,639 for
the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">CTBC Bank</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into short-term saving secured bank loan agreements (the &#8220;CTBC Loan Agreements&#8221;) in an amount
of NT$10,000,000, equivalent to $325,000, and NT$10,000,000, equivalent to $325,000, respectively. Both two loans with the same maturity
date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for one year.
On January 18, 2019, BioLite Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which was July 18, 2019. On July
18, 2019, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for
six months, which is due on January 17, 2020. On January 19, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the same principal
amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July 19, 2020. On July 17, 2020, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January
15, 2021. On January 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent
to $650,000 for six months, which is due on July 15, 2021. On July 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the
same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January 14, 2022. The loan balances bear
interest at a fixed rate of 1.68% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This
loan was also personal guaranteed by the Company&#8217;s chairman and BioFirst. During the year ended December 31, 2021, BioLite Taiwan
has opened a TCD account with CTBC bank to guarantee the loan going forward.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 14, 2022, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January
14, 2023. The loan balance bear interest at a fixed rate of 2.00% per annum.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July
14, 2023. The loan balance bear interest at a fixed rate of 2.50% per annum.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $12,220 and $12,029
for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Cathay Bank</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 21, 2019, the Company received
a loan in the amount of $500,000 from Cathay Bank (the &#8220;Bank&#8221;) pursuant to a business loan agreement (the &#8220;Loan Agreement&#8221;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#8220;Note&#8221;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#8220;Maturity Date&#8221;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#8220;Regular Interest Rate&#8221;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#8220;Index&#8221;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#8220;Guaranty&#8221;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#8220;Security Agreement&#8221;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#8220;Grantor&#8221;, and collectively, the &#8220;Grantors&#8221;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On March 31, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, The Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On September 24, 2021, the Cathay Bank has increased the line of
credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding loan balance
was $1,000,000 as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Interest expenses were $46,957 and $18,143
for the years ended December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495334-112611<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495348-112611<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495371-112611<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R16.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930498928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Paycheck Protection Program Loan Payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableAbstract', window );"><strong>Paycheck Protection Program Loan Payable Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableTextBlock', window );">PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>9. PAYCHECK PROTECTION PROGRAM LOAN PAYABLE</b>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On April 14, 2020, the Company received a
loan in the amount of $124,400 under the Paycheck Protection Program (&#8220;PPP&#8221;) administered by the United States Small Business
Administration (the &#8220;SBA&#8221;) from East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act (the
&#8220;Cares Act&#8221;), PPP loan provides for forgiveness of up to the full principal amount and accrued interest if the funds are
used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount must have been used
for payroll.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum. The
Company will pay the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is two
years after the date of the promissory note. In addition, the Company will pay regular monthly payments in an amount equal to one month&#8217;s
accrued interest commencing on the date that is seven months after the date of the promissory note, with all subsequent interest payments
to be due on the same day of each month after that. No collateral or personal guarantees are required.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 29, 2021, BioKey received a loan
in the amount of $132,331 under the Paycheck Protection Program administered by the United States Small Business Administration from
East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full
principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at
least 60% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated January 27,
2021 issued by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note. No collateral or personal guarantees are required.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 7, 2021, the Company received
a loan in the amount of $104,167 under the Paycheck Protection Program administered by the United States Small Business Administration
from Cathay Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the
full principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However,
at least 60% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated February
7, 2021 issued by the Company, which matures on February 6, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay
the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the
date of the promissory note. No collateral or personal guarantees are required.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>PPP loan Forgiveness&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 27, 2021, the Company submitted
all required documents, such as application form and use of funds,&#160;to East West Bank for the application of forgiveness. The PPP
loan from East West Bank of $124,400 and $132,331 was forgiven by the SBA as a gesture of supporting the operation of the Company on
March 15, 2021 and September 28, 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On September 23, 2021, the Company submitted
the required documents, such as application form and use of funds,&#160;to Cathay Bank for the application of forgiveness. The PPP loan
from Cathay Bank of $104,167 was forgiven by the SBA as a gesture of supporting the operation of the Company on November 15, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As a result, the Company recorded the forgiveness
of the PPP loans as government grant income in the aggregate amount of $360,898 during the year ended December 31, 2021. As of December
31, 2022, there was no outstanding balance payable to the bank.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PaycheckProtectionProgramLoanPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PaycheckProtectionProgramLoanPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PaycheckProtectionProgramLoanPayableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of paycheck protection program loan payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PaycheckProtectionProgramLoanPayableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R17.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930498928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableAbstract', window );"><strong>Notes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_MortgageNotesPayableDisclosureTextBlock', window );">NOTES PAYABLE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>10. NOTES PAYABLE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January, 2019, BioLite Taiwan entered an
unsecured loan agreement with one individual bearing interest at fixed rates at 12% per annum of NT$3,000,000, equivalent to $106,800,
for working capital purpose. On September 11, 2021 the outstanding balance has been repaid in full. As of December 31, 2022 and 2021,
the balance due to this individual amounted to both $0.&#160;Interest expense was $0 and $8,592 for the years ended December 31, 2022
and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MortgageNotesPayableDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for mortgage notes payable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_MortgageNotesPayableDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R18.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930516480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Loan<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ShortTermLoanLineItems', window );"><strong>Short-Term Loan [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTextBlock', window );">SHORT-TERM LOAN</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>11. SHORT-TERM LOAN</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 18, 2020, the Company entered
an unsecured loan agreement with a third-party in the amount of $100,000. This loan bears the interest rate of 1.5% per annum and will
be matured on August 17, 2020. On August 18, 2020, the Company extended the contract for six months under the same term. On February
18, 2021, the Company extended the contract for six months under the same term. On August 26, 2021, the loan with interest totaling $102,272
has been repaid in full. Accrued interest expense were both $0 as of December 31, 2022 and 2021, respectively.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ShortTermLoanLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ShortTermLoanLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for short-term debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -URI https://asc.fasb.org/topic&amp;trid=2208564<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R19.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930526064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">RELATED PARTIES TRANSACTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>12. RELATED PARTIES TRANSACTIONS</b>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The related parties of the company with whom
transactions are reported in these financial statements are as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of entity or Individual</b></span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    Corporation (the &#8220;BioFirst&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
    Corporation (the &#8220;Rgene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene
    Corporation (the &#8220;YuanGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene
    Corporation (the &#8220;AsiaGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
    Jiang</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint
    Technology Ltd. (the &#8220;Keypoint&#8217;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion
    Arts Promotion Inc. (the &#8220;Lion Arts&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu
    Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm
    Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia
    Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG
    USA, Inc. (the &#8220;LBG USA&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene
    Corporation (the &#8220;LionGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho
    Consultants Co., Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The
                                            Jiangs</p></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</p></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey
    Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite
    Japan</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">BioHopeKing Corporation</td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt">Entity controlled by controlling beneficiary shareholder of ABVC</td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    BioPharma (HK), Limited</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Accounts receivable - related parties</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Accounts receivable due from related parties
consisted of the following as of the periods indicated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Rgene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">615,118</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,374</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Amkey</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.125in">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">757,343</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">145,399</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due from related parties</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due from related parties consisted
of the following as of the periods indicated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Due from related party- Current</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">513,819</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">513,819</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Due from related parties- Noncurrent</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Rgene</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">49,110</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,028,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">491,816</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,972</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">LBG USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">675</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioLite Japan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Keypoint</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,610</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,141,378</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">818,183</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As of December 31, 2021, due from Rgene amounted to $49,110. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the maturity date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $33,520; and accrued interest was $13,701, respectively. On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from Rgene was $1,889 for the year ended December 31, 2021.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On June 16, 2022, the Company entered into a one-year convertible
loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working
capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time
into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the
stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.
The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach
is provided. As of December 31, 2022, the outstanding loan balance was $ 500,000; and accrued interest was $13,819.</p>
</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify">On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. &#160;&#160;On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum.&#160;In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan and accrued interest was $1,028,556 and $491,816, respectively.</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(3)</p></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#8220;BHK&#8221;) entered into a co-development agreement, (the &#8220;BHK Co-Development Agreement&#8221;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2022 and 2021, due from BHK was $112,822 and $124,972, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent (LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $150,000 to meet BioLite Japan&#8217;s working capital needs, which the Company advanced an amount of $150,000 and the advance bear 0% interest rate. As of December 31, 2022 and 2021, the outstanding advance balances was $0 and $150,000, respectively. The outstanding balance was reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is pending to be executed.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Due to related parties</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Amount due to related parties consisted of
the following as of the periods indicated:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">188,753</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">40,878</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">132,443</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>AsiaGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,017</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>YuanGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,205</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">151,450</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">168,131</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">635,893</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">393,424</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 24px; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(1)</span></td> <td style="text-align: justify; font-size: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing, and $40,878, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(2)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $275,901 and $132,443, respectively for new project purpose.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(3)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $19,789 and $18,750, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="text-align: justify; width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(4)</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Since 2018, the Company&#8217;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $151,450 and $168,131, respectively. Interest expenses in connection with these loans were $21,378 and $22,779 for the years ended December 31, 2022 and 2021, respectively.</span></td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"><b>&#160;</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue from related party</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Year
                                            Ended<br/> December 31,</b></p>

</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">904,043</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,373</span><span style="font-size: 10pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">904,043</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">2,373</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -URI https://asc.fasb.org/topic&amp;trid=2122745<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39691-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R20.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930489520">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureTextBlock', window );">INCOME TAXES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>13. INCOME TAXES</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">Income tax expense for the years
ended December 31, 2022 and 2021 consisted of the following:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,400</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">800</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,400</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">800</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">795,378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(187,055</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">795,378</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(187,055</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">797,778</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(186,255</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">709,961</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">741,390</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,866,623</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,801,363</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax credit of investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">698,187</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,482</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,576,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,240,940</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,459,474</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,259,028</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">117,110</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">981,912</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32857-109319<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 11.C)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330215-122817<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB TOPIC 6.I.5.Q1)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32705-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 270<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6424409&amp;loc=d3e44925-109338<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -URI https://asc.fasb.org/topic&amp;trid=2144680<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 30<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6424122&amp;loc=d3e41874-109331<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R21.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237924378400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteAbstract', window );"><strong>Stockholders' Equity Note [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">EQUITY</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>14. EQUITY</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#8220;ViewTrade&#8221;) to engage ViewTrade as the placement agent&#160;and the Company&#8217;s advisor/consultant
with respect to its ongoing capital events. Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision. As of December 31, 2020, the Company has issued 60,000 shares of common stock to ViewTrade
for the consulting fee with an estimated value of $135,000. The warrants were never issued and the parties mutually agreed to terminate
the agreement on November 19, 2020.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to the termination agreement, the
Company issued 50,000 shares of the Company&#8217;s common stock at a price of $5 per share as a termination fee on June 29, 2021, of
which 6,000 shares were issued to WallachBeth Capital LLC (&#8220;WallachBeth&#8221;). In January 2021, WallachBeth entered into a consulting
agreement with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect
to the Company. On June 29, 2021, WallachBeth was issued 6,000 shares of common stock as compensation for those services.&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In July 2021, 1,111,112 shares of the Company&#8217;s
common stock and warrants were issued pursuant to the conversion of convertible promissory note of $2,500,000 entered in October 2020
(see Note 7).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On August 5, 2021, the Company closed its
public offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share
of the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
In August 2021, 2,354,145 shares of the Company&#8217;s common stock were issued for gross proceeds of $6,875,000, before placement agent
fees and legal fees of $850,429.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company received $4,244,452&#160;in
gross proceeds from the exercise of warrants issued in the Company&#8217;s August 3, 2021, public offering of securities. Investors exercised
a total of&#160;673,405&#160;Series A warrants at a price of $6.30&#160;per share and&#160;200&#160;Series B warrants at a price of $10&#160;per
share. Pursuant to these exercises, the Company issued an aggregate of 673,605 shares of Common Stock.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In November 2021, the Company entered into
consulting agreements with service providers for consulting and advisory services, pursuant to which the Company agreed to pay the service
fee amounted $1,478,590 by issuing 316,934 shares of unrestricted common shares, valued at the closing price from $2.31 to $6.3 per share
on &#160;&#160;the grant date. These shares have been issued during the year ended December 31, 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In January 2022, the Company agreed to pay
the deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007 shares of unrestricted common shares, valued
at $3.29 per share on the grant date. These shares have been issued in January 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the Company issued 75,000 common
shares to BarLew Holdings, LLC for consulting and advisory services amounted to $169,500, valued at $2.26 per share.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock at an
offering price of $2.11 per share in a registered direct offering. The shares of the Company&#8217;s common stock were issued for gross
proceeds of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering, the Company will also issue
5-year warrants to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share. As of December 31, 2022, these
warrants have been issued but not exercised.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -URI https://asc.fasb.org/topic&amp;trid=2208762<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496171-112644<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496171-112644<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496189-112644<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496189-112644<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496171-112644<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496189-112644<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496180-112644<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=SL123496158-112644<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 40<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126731327&amp;loc=SL126733271-114008<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R22.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237933585424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsAbstract', window );"><strong>Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsTextBlock', window );">STOCK OPTIONS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>15. STOCK OPTIONS</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 30, 2020, the Company issued an
aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees
was $1,090,361. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#8217;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
1,280,002 shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options
were vested at the grant date and become exercisable for 10 years from the grant date.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">On April 16, 2022, the Company entered into stock option agreements
with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares of common stock under
the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date. As of December 31,
2022, these stock options have not been granted.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Options issued and outstanding as of December
31, 2022, and their activities during the year then ended are as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number&#160;of</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Life</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price<br/> Per&#160;Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,825,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.70</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">761,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The fair value of stock options granted for
the years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1.13</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83.86</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">108.51</td><td style="text-align: left">%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company granted options to purchase&#160;761,920&#160;and&#160;1,280,002&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2022&#160;and&#160;2021,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2022&#160;and&#160;2021 was $1.63&#160;and
$2.09, respectively. There are 3,860,211&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2022.
Compensation costs associated with the Company&#8217;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $1,241,930 and $2,675,205 for the years
ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, there were no unvested options. There were no options
exercised during the years ended December 31, 2022 and 2021.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of stock options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R23.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934622912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareLineItems', window );"><strong>Loss per share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareTextBlock', window );">LOSS PER SHARE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>16. LOSS PER SHARE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Basic loss per share is computed by dividing
net loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing
net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December
31, 2022 and 2021.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(16,423,239</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(12,838,813</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Diluted loss per share takes into account
the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common
Stock.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=109243012&amp;loc=SL65017193-207537<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -URI https://asc.fasb.org/topic&amp;trid=2144383<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R24.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934526064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeasesTextBlock', window );">LEASE</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>17. LEASE</b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#8220;ASC 842&#8221;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The Company applied the following practical expedients in the transition
to the new standard and allowed under ASC 842:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 24px">&#160;</td>
    <td style="width: 24px"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#8220;ROU&#8221;) assets and lease liabilities. ROU assets represent the
Company&#8217;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#8217;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#8217;s future minimum based payments used
to determine the Company&#8217;s lease liabilities mainly include minimum based rent payments. As most of Company&#8217;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has no finance leases. The Company&#8217;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#8217;s operating leases have remaining lease terms of up to approximately five years.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#8239;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,161,141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,471,899</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">369,314</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">347,100</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (noncurrent)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">791,827</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,124,799</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b><i>Supplemental Information</i></b></p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following provides details of the Company&#8217;s
lease expenses:</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Other information related to leases is presented
below:</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.90 years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.49</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.39</td><td style="text-align: left">%</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">374,478</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">389,613</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">348,837</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,916</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,169,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,703</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,161,141</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeasesTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -URI https://asc.fasb.org/subtopic&amp;trid=77888251<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LesseeOperatingLeasesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R25.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934572368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments and Contingencies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>18. COMMITMENTS AND CONTINGENCIES&#160;</b><span style="font-family: Times New Roman, Times, Serif">&#160;</span></p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is party to a lawsuit filed on
October 12, 2022, by its former Chief Financial Officer, Chihliang An (&#8220;Plaintiff&#8221;), in the Superior Court of California
In and For the County of Alameda (Case No. 22cv019544) (the &#8220;Employment Action&#8221;), which seeks an award of monetary damages,
including, (1) unpaid wages; (2) Company common stock; (3) stock options; (4) penalties pursuant to Labor Code &#167; 203; and any other
and further relief the Court deems necessary. Plaintiff&#8217;s Complaint alleges four (4) causes of action against the Company. The
Complaint alleges claims for (1) breach of written contract; (2) breach of oral contract; (3) failure to pay wages; and (4) failure to
pay wages upon termination. The Company filed its Answer to Plaintiff&#8217;s Complaint on December 5, 2022. The Company is currently
participating in discovery. However, the Company continues to believe that Plaintiff&#8217;s claims have no merit. As such, the Company
will continue to vigorously defend against Plaintiff&#8217;s claims in the Employment Action.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -URI https://asc.fasb.org/topic&amp;trid=2144648<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 440<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6491277&amp;loc=d3e6429-115629<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 450<br> -URI https://asc.fasb.org/topic&amp;trid=2127136<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 440<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123406679&amp;loc=d3e25336-109308<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R26.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923654064">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventsTextBlock', window );">SUBSEQUENT EVENTS</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>19. SUBSEQUENT EVENTS</b>&#160;</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 3, 2023, the Company issued 223,411
common shares to a consultant for providing consulting services on listing to NASDAQ in 2021.</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July
14, 2023.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#8220;Lind&#8221;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#8217;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to 5,291,667 shares of the Company&#8217;s common stock at an initial exercise price of $1.05 per share, subject
to adjustment. Subsequently on February 23, 2023, the bank loan from Cathay Bank was fully repaid.</p><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has assessed all events from December
31, 2022, up through March 31, 2023, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company's
consolidated financial statements.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -URI https://asc.fasb.org/topic&amp;trid=2122774<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 855<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=6842918&amp;loc=SL6314017-165662<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R27.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925297056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Accounting Policies, by Policy (Policies)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Basis of Presentation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#8220;U.S. GAAP&#8221;).
All significant intercompany transactions and account balances have been eliminated.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#8217;s financial statements are expressed in U.S. dollars.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FiscalPeriod', window );">Fiscal Year</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Fiscal Year</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Use of Estimates</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryPolicyTextBlock', window );">Inventory</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Inventory</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ForwardStockSplitsPolicyTextBlock', window );">Forward Stock Split</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Forward Stock Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 21, 2016, the Board of Directors
of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the
number of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockReverseSplitPolicyTextBlock', window );">Stock Reverse Split</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock Reverse Split</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On March 12, 2019, the Board of Directors
of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18
(the &#8220;Reverse Split&#8221;) of both the authorized common stock of the Company (the &#8220;Common Stock&#8221;) and the issued
and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved
and authorized the Reverse Split without obtaining approval of the Company&#8217;s shareholders pursuant to Section 78.207 of Nevada
Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company&#8217;s articles of incorporation (the
&#8220;Amendment&#8221;) to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority
(&#8220;FINRA&#8221;) informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information
in this Form 10-K reflect this 1-for-18 reverse stock split.&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock', window );">Fair Value Measurements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Fair Value Measurements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">FASB ASC 820, &#8220;Fair Value Measurements&#8221;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#8217;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 1 - Inputs are
    quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Level 3 - Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due
to their relatively short maturities. The carrying value of the Company&#8217;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#8217;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Cash and Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#8217;s
cash and cash equivalents amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#8217;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy', window );">Restricted Cash Equivalents</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Restricted Cash Equivalents</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#8217;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConcentrationRiskCreditRisk', window );">Concentration of Credit Risk</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Concentration of Credit Risk</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#8217;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConcentrationOfClientsPolicyTextBlock', window );">Concentration of clients</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span><span style="text-decoration:underline">Concentration
of clients</span></span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>As of
December 31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary
supplement industry, accounted for 71.89% of the Company&#8217;s total account receivable; the second major client with its Chairman
being the Board of Director of Biokey, accounted for&#160;16.62% of the Company&#8217;s total account receivable. As of December 31,
2021, the major clients in biotechnology research accounted for 37.48% of the Company&#8217;s total account receivable; the second major
client accounted for 33.38% if the Company&#8217;s total account receivable.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span>For
the year ended December 31, 2022, one major client, Rgene Corporation, a related party under common control by controlling beneficiary
shareholder of YuanGene Corporation and the Company, which works in development and commercialization of new drugs in Taiwan, accounted
for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client, GLIA, LLC, accounted for 46.24%
of the Company&#8217;s total revenue.</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Revenue Recognition</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#8220;ASC&#8221;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#8217;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#8217;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#8217;s revenue during all periods presented.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>Collaborative Revenues &#8212; </b>The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;D personnel costs, discount rates and probabilities of technical and regulatory success.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#8217;s deliverables requires the use of management&#8217;s
judgment. Significant factors considered in management&#8217;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#8217;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(i) Non-refundable upfront payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If a license to the Company&#8217;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">(ii) Milestone payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#8217;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#8217;s obligations under the collaborative
agreement with collaboration partners.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iii) Multiple Element Arrangements</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#8217;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#8217;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#8217;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">(iv) Royalties and Profit Sharing Payments</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Revenues Derived from Research and Development
Activities Services &#8212; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#8217;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock', window );">Property and Equipment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Property and Equipment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
    Life in<br/>
    Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock', window );">Impairment of Long-Lived Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Impairment of Long-Lived Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#8220;ASC 360-10&#8221;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermEquityInvestmentPolicy', window );">Long-term Equity Investment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Long-term Equity Investment</span>&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable cost
    method investments when the equity method does not apply.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#8217;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#8217;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#8217;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#8217; revenue, costs, and discount rates. The Company&#8217;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OtherThanTemporaryImpairmentPolicyTextBlock', window );">Other-Than-Temporary Impairment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><span style="text-decoration:underline">Other-Than-Temporary Impairment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 0.25in">&#160;</td>
    <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td>
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#8217;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="vertical-align: top"> <td style="width: 0.25in">&#160;</td> <td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#9679;</span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-marketable equity investments based on the Company&#8217;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#8217;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. </span><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Other-than-temporary impairments of equity investments were $0
and $0 for the year ended December 31, 2022 and 2021, respectively.&#160;&#160;</p>
</td></tr> </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock', window );">Goodwill</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Goodwill</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company completed the required testing
of goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#8217;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ResearchAndDevelopmentExpensePolicy', window );">Research and Development Expenses</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Research and Development Expenses</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for R&amp;D costs in
accordance with Accounting Standards Codification (&#8220;ASC&#8221;) 730, Research and Development (&#8220;ASC 730&#8221;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy', window );">Post-retirement and post-employment benefits</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Post-retirement and post-employment benefits</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&#8217;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#8220;Act&#8221;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#8217;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#8217; salaries
to the employees&#8217; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and
2021, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CompensationRelatedCostsPolicyTextBlock', window );">Stock-based Compensation</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Stock-based Compensation</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#8220;Compensation-Stock Compensation&#8221; and FASB ASC Topic 505-50 &#8220;Equity-Based
Payments to Non-Employees&#8221; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BeneficialConversionFeature', window );">Beneficial Conversion Feature</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Beneficial Conversion Feature</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b><i>&#160;</i></b></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxPolicyTextBlock', window );">Income Taxes</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Income Taxes</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#8220;more likely than not&#8221;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#8220;SAB 118&#8221;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#8217;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock', window );">Valuation of Deferred Tax Assets</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Valuation of Deferred Tax Assets</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">A valuation allowance is recorded to reduce
the Company&#8217;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#8217;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerSharePolicyTextBlock', window );">Loss Per Share of Common Stock</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Loss Per Share of Common Stock</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company calculates net loss per share
in accordance with ASC Topic 260, &#8220;Earnings per Share&#8221;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock', window );">Commitments and Contingencies</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Commitments and Contingencies</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company has adopted ASC Topic 450 &#8220;Contingencies&#8221;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign-currency Transactions</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Foreign-currency Transactions</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">For the Company&#8217;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#8220;NTD&#8221;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#8217;
Equity (Deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TranslationAdjustmentPolicyTextBlock', window );">Translation Adjustment</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Translation Adjustment</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The accounts of the Company&#8217;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#8220;NT$&#8221;). Such financial statements
were translated into U.S. Dollars (&#8220;$&#8221; or &#8220;USD&#8221;) in accordance ASC 830, &#8220;Foreign Currency Matters&#8221;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#8217;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#8217;
equity (deficit).</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><span style="text-decoration:underline">Recent Accounting Pronouncements</span></p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In August 2020, the FASB issued ASU 2020-06,
Debt &#8212; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#8212;Contracts in Entity&#8217;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#8217;s Own Equity (&#8220;ASU 2020-06&#8221;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#8217;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In May 2021, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt &#8212; Modifications and Extinguishments (Subtopic 470-50), Compensation &#8212; Stock Compensation
(Topic 718), and Derivatives and Hedging &#8212; Contracts in Entity&#8217;s Own Equity (Subtopic 815-40): Issuer&#8217;s Accounting
for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#8220;ASU 2021-04&#8221;). ASU 2021-04
provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified
written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument
for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the
modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition
model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt
origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is
effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An
entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective
date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04
in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In March 2022, the FASB issued ASU 2022-02,
Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by
creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure
requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition,
the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination
for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_BeneficialConversionFeature">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for beneficial conversion feature.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_BeneficialConversionFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConcentrationOfClientsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConcentrationOfClientsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ForwardStockSplitsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for forward stock splits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ForwardStockSplitsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermEquityInvestmentPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-term equity investment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermEquityInvestmentPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OtherThanTemporaryImpairmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for other than temporary impairment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OtherThanTemporaryImpairmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockReverseSplitPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for Stock Reverse Split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockReverseSplitPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TranslationAdjustmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for translation adjustment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TranslationAdjustmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for valuation of deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4273-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4273-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 460<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126907703&amp;loc=d3e12565-110249<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 954<br> -SubTopic 450<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6491354&amp;loc=d3e6049-115624<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommitmentsAndContingenciesPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CompensationRelatedCostsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b),(f(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CompensationRelatedCostsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskCreditRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for credit risk.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 825<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=126941378&amp;loc=d3e61044-112788<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConcentrationRiskCreditRisk</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerSharePolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3630-109257<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueMeasurementPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FairValueMeasurementPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiscalPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for determining an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees. If a reporting lag exists, the closing date of the entity having a different period end is generally noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations are generally also disclosed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=126929396&amp;loc=d3e5291-111683<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_FiscalPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 830<br> -URI https://asc.fasb.org/topic&amp;trid=2175825<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=121556970&amp;loc=d3e13816-109267<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=66006027&amp;loc=d3e16265-109275<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 05<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=109226317&amp;loc=d3e202-110218<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 5.CC)<br> -URI https://asc.fasb.org/extlink&amp;oid=27011434&amp;loc=d3e125687-122742<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32247-109318<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32847-109319<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 19<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32840-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124431353&amp;loc=SL116659661-227067<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=123427490&amp;loc=d3e32280-109318<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 17<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32809-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=116847112&amp;loc=d3e4556-108314<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -URI https://asc.fasb.org/topic&amp;trid=2126998<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 912<br> -SubTopic 330<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6471895&amp;loc=d3e55923-109411<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 330<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=116847112&amp;loc=d3e4492-108314<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 45<br> -Paragraph 6<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126900757&amp;loc=d3e543-108305<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 80<br> -URI https://asc.fasb.org/subtopic&amp;trid=2235144<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 60<br> -URI https://asc.fasb.org/subtopic&amp;trid=2235172<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 70<br> -URI https://asc.fasb.org/subtopic&amp;trid=2235116<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99779-112916<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 958<br> -SubTopic 360<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=126982197&amp;loc=d3e99893-112916<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ResearchAndDevelopmentExpensePolicy">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ResearchAndDevelopmentExpensePolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RevenueRecognitionPolicyTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126899994&amp;loc=d3e18823-107790<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UseOfEstimates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6191-108592<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6161-108592<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6143-108592<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6061-108592<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e6132-108592<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=99393423&amp;loc=d3e5967-108592<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R28.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934586944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock', window );">Schedule of property and equipment under capital leases, generally based on the following useful lives</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 91%; text-align: justify">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Estimated<br/>
    Life in<br/>
    Years</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Buildings and leasehold
    improvements</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 50</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Machinery and equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5 ~ 10</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office equipment</span></td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3 ~ 6</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of property and equipment estimated useful life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R29.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934569104">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Inventory (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InventoryTablesLineItems', window );"><strong>Convertible Notes Payable Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock', window );">Schedule of inventory</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Finished goods</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-103">&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">96,725</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Work-in-process</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-104">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-105">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Raw materials</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-106">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">84,620</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Allowance for inventory valuation and obsolescence loss</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-107">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(155,370</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Inventories, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-108">-</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">25,975</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"><b>&#160;</b></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InventoryTablesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InventoryTablesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfInventoryCurrentTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(c))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6361739&amp;loc=d3e7789-107766<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfInventoryCurrentTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R30.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934555472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">Schedule of property and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Land</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">361,193</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">400,091</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">Buildings and leasehold improvements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,226,687</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,235,061</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify">Machinery and equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,116,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,013,376</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Office equipment</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">173,766</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">191,824</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,878,435</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3,840,352</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 1.5pt">Less: accumulated depreciation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,304,457</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,314,471</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 4pt">Property and equipment, net</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">573,978</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">525,881</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R31.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237933679888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentAbstract', window );"><strong>Long Term Investment Abstract</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks', window );">Schedule of ownership percentages of investee</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Ownership percentage</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td style="font-weight: bold; text-align: center">Accounting</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold">Name of related party</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">treatments</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 64%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">0.22</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 11%; text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0.92</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8.03</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Cost Method</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21.77</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity&#160;Method</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Rgene Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">28.85</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: center">Equity Method</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfExtentInvesteeReliesTableTextBlock', window );">Schedule of extent the investee relies</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1.5pt solid; width: 34%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of related party</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; width: 65%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>The
    extent the investee relies on the Company for its business &#160;</b></span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Braingenesis Biotechnology Co., Ltd.</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Genepharm Biotech Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">No specific business relationship</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioHopeKing Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  <tr>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Loaned from the investee and provides research and development support service</span></td></tr>
  <tr style="background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene Corporation</span></td>
    <td>&#160;</td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Collaborating with the Company to develop and commercialize drugs</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"><b>&#160;&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfLongTermInvestmentTableTextBlock', window );">Schedule of long-term investment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Non-marketable Cost Method Investments, net</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; width: 76%; text-align: left">Braingenesis Biotechnology Co., Ltd.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,169</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">7,941</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">Genepharm Biotech Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">21,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,244</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">BioHopeKing Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">813,014</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">900,570</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; text-align: left">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">842,070</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">932,755</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0in; text-align: left">Equity Method Investments, net</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.125in; text-align: left">BioFirst Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-109">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-110">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt">Rgene Corporation</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-111">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-112">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-left: 0.25in; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">842,070</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">932,755</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock', window );">Schedule of balance sheet</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,543,151</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2,205,669</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">739,472</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">959,454</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,663,051</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,909,703</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">103,447</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">32,522</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Stockholders&#8217; Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">483,874</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">222,898</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Current Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">68,302</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">73,452</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">303,893</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">374,423</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,478,868</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,934,786</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Noncurrent Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,441</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-113">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Shareholders&#8217; Deficit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,481,309</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,486,911</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfCondensedIncomeStatementTableTextBlock', window );">Schedule of statement of operation</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net sales</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">30,162</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">26,693</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,239</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">8,348</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net loss</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,274,539</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(2,276,892</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of losses from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-114">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(269,844</td><td style="text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Net sales</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-115">&#160;&#160;&#160;-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-116">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Gross Profit</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-117">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-118">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(1,550,123</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">(576,514</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Share of loss from investments accounted for using the equity method</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-119">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-120">-</div></td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&#160;&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestmentsTextBlock', window );">Schedule of equity investments</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Share of equity method investee losses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><div style="-sec-ix-hidden: hidden-fact-121">&#160;&#160;&#160;&#160;&#160;&#160;-</div></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(269,844</td><td style="width: 1%; text-align: left">)</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfExtentInvesteeReliesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of extent the investee relies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfExtentInvesteeReliesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfLongTermInvestmentTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfLongTermInvestmentTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedBalanceSheetTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Paragraph (a)<br> -Subsection 04<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfCondensedBalanceSheetTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfCondensedIncomeStatementTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher SEC<br> -Name Regulation S-X (SX)<br> -Number 210<br> -Section 12<br> -Paragraph (a)<br> -Subsection 04<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-04(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e24072-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfCondensedIncomeStatementTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestmentsTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestmentsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R32.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934665328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Bank Loans [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShortTermDebtTextBlock', window );">Schedule of short-term bank loan</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: justify">Cathay United Bank</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">243,750</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">270,000</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify">CTBC Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">650,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">720,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1.5pt">Cathay Bank</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,000,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">650,000</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: justify; padding-bottom: 4pt">Total</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,893,750</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,640,000</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>&#160;</b></p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShortTermDebtTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.19)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R33.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923186864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock', window );">Schedule of company with whom transactions are reported in these financial statements</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Name
    of entity or Individual</b></span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt">&#160;</td>
    <td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>Relationship
    with the Company and its subsidiaries</b></span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    Corporation (the &#8220;BioFirst&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioFirst
    (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rgene
    Corporation (the &#8220;Rgene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">YuanGene
    Corporation (the &#8220;YuanGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Controlling beneficiary shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">AsiaGene
    Corporation (the &#8220;AsiaGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Eugene
    Jiang</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Former President and Chairman</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Keypoint
    Technology Ltd. (the &#8220;Keypoint&#8217;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Lion
    Arts Promotion Inc. (the &#8220;Lion Arts&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Yoshinobu
    Odaira (the &#8220;Odaira&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Director of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">GenePharm
    Inc. (the &#8220;GenePharm&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Euro-Asia
    Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LBG
    USA, Inc. (the &#8220;LBG USA&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">LionGene
    Corporation (the &#8220;LionGene&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kimho
    Consultants Co., Ltd. (the &#8220;Kimho&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Shareholder of the Company</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">The
                                            Jiangs</p></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company.</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p> <p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.</p></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Amkey
    Ventures, LLC (&#8220;Amkey&#8221;)</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">BioLite
    Japan</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Entity controlled by controlling beneficiary shareholder of ABVC</span></td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">BioHopeKing Corporation</td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt">Entity controlled by controlling beneficiary shareholder of ABVC</td></tr>
  <tr>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">ABVC
    BioPharma (HK), Limited</span></td>
    <td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt">&#160;</td>
    <td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">An entity 100% owned by Mr. Tsung-Shann Jiang</span></td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock', window );">Schedule of accounts receivable due from related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">GenePharm Inc.</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">142,225</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Rgene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">615,118</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,374</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Amkey</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-122">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">800</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 0.125in">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">757,343</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">145,399</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><b>&#160;</b></p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock', window );">Schedule of revenue from related party- Current</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">513,819</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">513,819</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">-</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><b>Year
                                            Ended<br/> December 31,</b></p>

</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; padding-bottom: 1.5pt">Rgene</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right">904,043</td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="width: 1%; padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,373</span><span style="font-size: 10pt">&#160;</span></td><td style="width: 1%; padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">904,043</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">2,373</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock', window );">Schedule of due from related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%">Rgene</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">-</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">49,110</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,028,556</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">491,816</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioHopeKing Corporation</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">112,822</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">124,972</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">LBG USA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-123">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">675</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">BioLite Japan</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-124">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">150,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Keypoint</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-125">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">1,610</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt; padding-left: 9pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">1,141,378</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">818,183</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty', window );">Schedule of amount due to related parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">BioFirst Corporation</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">188,753</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">40,878</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">BioFirst (Australia)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">275,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">132,443</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>AsiaGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-126">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">24,017</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>YuanGene</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-127">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">9,205</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">The Jiangs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">19,789</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">18,750</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt; text-align: left">Due to shareholders</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">151,450</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">168,131</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Total</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">635,893</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">$</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">393,424</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Amount due to related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.3,4)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R34.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923529776">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxDisclosureAbstract', window );"><strong>Income Tax Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock', window );">Schedule of income tax expense</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Current:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-128">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-129">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="width: 76%">State</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2,400</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">800</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-130">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-131">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total Current</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">2,400</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">800</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Deferred:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Federal</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-132">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-133">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>State</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-134">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-135">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 1.5pt">Foreign</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">795,378</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(187,055</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Total Deferred</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">795,378</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(187,055</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Total provision for income taxes</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">797,778</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(186,255</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock', window );">Schedule of deferred tax assets (liability)</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="text-align: center; font-weight: bold">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">December&#160;31,</td><td style="text-align: center; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold">2022</td><td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Loss on impairment of Assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">709,961</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">741,390</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Net operating loss carryforwards</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5,866,623</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">2,801,363</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Tax credit of investment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-136">-</div></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">698,187</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease liabilities</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">213,482</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-137">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Operating lease assets</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(213,482</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-138">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Deferred tax assets, Gross</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">6,576,584</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">4,240,940</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Valuation allowance</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(6,459,474</td><td style="padding-bottom: 1.5pt; text-align: left">)</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">(3,259,028</td><td style="padding-bottom: 1.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Deferred tax assets, net</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">117,110</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right">981,912</td><td style="padding-bottom: 4pt; font-weight: bold; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R35.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923255312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsAbstract', window );"><strong>Stock Options [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock', window );">Schedule of options issued and outstanding</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Weighted-</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Average</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Contractual</td><td style="font-weight: bold">&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Number&#160;of</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Exercise</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Life</td><td style="font-weight: bold">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Underlying<br/> Shares</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Price<br/> Per&#160;Share</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Remaining<br/> in Years</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Intrinsic<br/> Value</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 52%">Outstanding as of January 1, 2022</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1,825,184</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">2.70</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Granted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">761,920</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">3.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1.5pt">Forfeited</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right"><div style="-sec-ix-hidden: hidden-fact-139">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right"><div style="-sec-ix-hidden: hidden-fact-140">-</div></td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="padding-bottom: 1.5pt; text-align: left">&#160;</td><td style="padding-bottom: 1.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">Outstanding as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">Exercisable as of December 31, 2022</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Vested and expected to vest</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">2,587,104</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">$</td><td style="padding-bottom: 4pt; text-align: right">2.79</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt; text-align: right">8.74</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">-</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock', window );">Schedule of fair value of stock options granted</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 1.5pt; text-align: center">&#160;</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year ended<br/> December 31</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Risk free interest rate</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">2.79</td><td style="width: 1%; text-align: left">%</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right">1.13</td><td style="width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected term (in years)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">5.00</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">0</td><td style="text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Expected volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">83.86</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">108.51</td><td style="text-align: left">%</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R36.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237934687952">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EarningsPerShareAbstract', window );"><strong>Earnings Per Share [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock', window );">Schedule of loss per share</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">For the Year Ended</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>Numerator:</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: center">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Net loss attributable to ABVC&#8217;s common stockholders</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(16,423,239</td><td style="width: 1%; text-align: left">)</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(12,838,813</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Denominator:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted-average shares outstanding:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Stock options</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-141">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right"><div style="-sec-ix-hidden: hidden-fact-142">&#160;</div></td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 4pt">Weighted-average shares outstanding - Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">31,664,600</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">&#160;</td><td style="border-bottom: Black 4pt double; text-align: right">25,053,522</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Loss per share</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="padding-bottom: 4pt">-Basic</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 4pt">-Diluted</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.52</td><td style="padding-bottom: 4pt; text-align: left">)</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">(0.51</td><td style="padding-bottom: 4pt; text-align: left">)</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EarningsPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R37.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930459120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LeasesAbstract', window );"><strong>Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock', window );">Schedule of operating lease arrangements</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#8239;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-weight: bold">ASSETS</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td><td>&#160;</td>
    <td colspan="2" style="text-align: right">&#160;</td><td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease right-of-use assets</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,161,141</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">1,471,899</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="font-weight: bold">LIABILITIES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">Operating lease liabilities (current)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">369,314</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">347,100</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating lease liabilities (noncurrent)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">791,827</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,124,799</td><td style="text-align: left">&#160;</td></tr>
  </table><p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock', window );">Schedule of lease expenses</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating lease expenses</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Year Ended<br/> December 31,</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Cash paid for amounts included in the measurement of operating lease liabilities</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">358,576</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">335,208</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December 31,<br/> 2022</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">December&#160;31,<br/> 2021</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>Weighted Average Remaining Lease Term:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 76%; text-align: left">Operating leases</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.48 years</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 9%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.90 years</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td>&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td>Weighted Average Discount Rate:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Operating leases</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.49</td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1.39</td><td style="text-align: left">%</td></tr>
  </table><p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&#160;</p><span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock', window );">Schedule of minimum future annual payments under non-cancellable leases</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1.5pt">&#160;</td>
    <td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center">Operating leases</td><td style="padding-bottom: 1.5pt; font-weight: bold">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 88%; text-align: left">2023</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">374,478</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2024</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">389,613</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2025</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">348,837</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">2026</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">56,916</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">2027</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><div style="-sec-ix-hidden: hidden-fact-143">-</div></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left">Total future minimum lease payments, undiscounted</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">1,169,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1.5pt">Less: Imputed interest</td><td style="padding-bottom: 1.5pt">&#160;</td>
    <td style="border-bottom: Black 1.5pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1.5pt solid; text-align: right">8,703</td><td style="padding-bottom: 1.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; ">
    <td style="text-align: left; padding-bottom: 4pt">Present value of future minimum lease payments</td><td style="padding-bottom: 4pt">&#160;</td>
    <td style="border-bottom: Black 4pt double; text-align: left">$</td><td style="border-bottom: Black 4pt double; text-align: right">1,161,141</td><td style="padding-bottom: 4pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure of minimum future annual payments under non-cancellable leases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Schedule of operating lease arrangements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Tabular disclosure of supplemental cash flow information for the periods presented.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R38.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923458240">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Organization and Description of Business (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 08, 2019</div></th>
<th class="th"><div>Feb. 08, 2016</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Sep. 30, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Jan. 31, 2017</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfCommonSharesIssuedAndOutstanding', window );">Percentage of common shares issued and outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">73.00%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteStockSplit', window );">Pre-stock split, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Pursuant to the Merger, all of the issued
and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CompanyReported', window );">Company reported (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,312,374<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Capital', window );">Working capital (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,832,282<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeCollateralRightToReclaimCash', window );">Net cash outflows (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,398,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementMember', window );">Share Exchange Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">164,387,376<span></span>
</td>
<td class="nump">166,273,921<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Pre-stock split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">52,336,000<span></span>
</td>
<td class="nump">52,936,583<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfCommonSharesIssuedAndOutstanding', window );">Percentage of common shares issued and outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">79.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfIssuedShareCapital', window );">Percentage of issued share capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BriVisionShareholdersMember', window );">BriVision Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">163,159,952<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Pre-stock split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">51,945,225<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementOneMember', window );">Share Exchange [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common stock issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">205,519,223<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Pre-stock split</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">65,431,144<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_MergerAgreementMember', window );">Merger Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems', window );"><strong>Organization and Description of Business (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateOfSharesIssued', window );">Aggregate of shares, issued</a></td>
<td class="nump">104,558,777<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total share amount of aggregate of shares, issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateOfSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonStockIssuedBeforeStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common stock issued before stock split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonStockIssuedBeforeStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CompanyReported">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CompanyReported</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OrganizationandDescriptionofBusinessDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OrganizationandDescriptionofBusinessDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfCommonSharesIssuedAndOutstanding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of common shares issued and outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfCommonSharesIssuedAndOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfIssuedShareCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of issued share capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfIssuedShareCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Capital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of total capital as defined by regulatory framework.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 505<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=117337116&amp;loc=SL5958568-112826<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_Capital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeCollateralRightToReclaimCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of right to receive cash collateral under master netting arrangements that have not been offset against derivative liabilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 55<br> -Paragraph 13<br> -URI https://asc.fasb.org/extlink&amp;oid=99393222&amp;loc=SL20226016-175313<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 55<br> -Paragraph 20<br> -URI https://asc.fasb.org/extlink&amp;oid=99393222&amp;loc=SL20226038-175313<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=125515794&amp;loc=d3e41678-113959<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (d)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=51824906&amp;loc=SL20225862-175312<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeCollateralRightToReclaimCash</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExcessStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of excess stock shares of an entity that have been sold or granted to shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExcessStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187143-122770<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BriVisionShareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BriVisionShareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ShareExchangeAgreementOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_MergerAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_MergerAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R39.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925590944">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Mar. 21, 2016</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityParOrStatedValuePerShare', window );">Common stock, par value (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesAuthorized', window );">Common stock authorized (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">360,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash and cash equivalents</a></td>
<td class="nump">$ 85,265<span></span>
</td>
<td class="nump">$ 5,828,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RestrictedCashAndCashEquivalents', window );">Restricted cash equivalents</a></td>
<td class="nump">$ 1,306,463<span></span>
</td>
<td class="nump">$ 736,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable', window );">Account receivable</a></td>
<td class="nump">71.89%<span></span>
</td>
<td class="nump">33.38%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TotalRevenues', window );">Total revenues percentage</a></td>
<td class="nump">93.22%<span></span>
</td>
<td class="nump">46.24%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ImpairmentOfEquityInvestments', window );">Impairment of equity investments</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LabourPensionFundPercentage', window );">Labor pension fund percentage</a></td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfMonthlyContributions', window );">Percentage of monthly contribution</a></td>
<td class="nump">6.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DefinedBenefitPlanServiceCost', window );">Employee benefits amount</a></td>
<td class="nump">$ 13,031<span></span>
</td>
<td class="nump">$ 11,375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockBasedCompensationForEmployees', window );">Employee stock-based compensation expenses</a></td>
<td class="nump">1,241,930<span></span>
</td>
<td class="nump">2,675,205<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockBasedCompensationForNonemployees', window );">Non-employee stock-based compensation expenses</a></td>
<td class="nump">$ 5,794,848<span></span>
</td>
<td class="nump">$ 2,631,550<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DefinedBenefitPlanFundedPercentages', window );">Benefit percentage</a></td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember', window );">Biokey [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable', window );">Account receivable</a></td>
<td class="nump">16.62%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm, Inc [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable', window );">Account receivable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">37.48%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DefinedBenefitPlanFundedPercentages">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of plan assets to benefit obligation of defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DefinedBenefitPlanFundedPercentages</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ImpairmentOfEquityInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Impairment of equity investments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ImpairmentOfEquityInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LabourPensionFundPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LabourPensionFundPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfMonthlyContributions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of monthly contribution.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfMonthlyContributions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockBasedCompensationForEmployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of stock based compensation for employees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockBasedCompensationForEmployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockBasedCompensationForNonemployees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Stock based compensation for nonemployees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockBasedCompensationForNonemployees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalRevenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DefinedBenefitPlanServiceCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=123447040&amp;loc=d3e1928-114920<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 55<br> -Paragraph 17<br> -URI https://asc.fasb.org/extlink&amp;oid=123450688&amp;loc=d3e4179-114921<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=123447040&amp;loc=d3e2709-114920<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=123447040&amp;loc=d3e1928-114920<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 715<br> -SubTopic 20<br> -Section 55<br> -Paragraph 18<br> -URI https://asc.fasb.org/extlink&amp;oid=123450688&amp;loc=d3e4587-114921<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DefinedBenefitPlanServiceCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExcessStockSharesAuthorized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Maximum number of excess stock shares permitted to be issued.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExcessStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RestrictedCashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=SL98516268-108586<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(1)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3044-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RestrictedCashAndCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityParOrStatedValuePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=122040564&amp;loc=d3e177068-122764<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (27)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BiokeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenePharmInctheGenePharmMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R40.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929597136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">50 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">10 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">3 years<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems', window );"><strong>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentUsefulLife', window );">Estimated Life</a></td>
<td class="text">6 years<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentUsefulLife">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentUsefulLife</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R41.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922735184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Collaborative Agreements (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="8">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Aug. 15, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Dec. 24, 2018</div></th>
<th class="th">
<div>Sep. 30, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 25, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>May 26, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 31, 2016 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 27, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2015 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Aug. 05, 2019 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
<th class="th">
<div>Jun. 30, 2019 </div>
<div>USD ($) </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_MilestonePaymentsRoyaltyPercentage', window );">Milestone payments royalty percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CoDevAgreementDescription', window );">Co-Dev agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#8217;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember', window );">BHK Co-Development Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_MilestonePayments', window );">Milestone payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,649,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement', window );">Description of payment settlement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#9679;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#9679;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment
  &#160;

    &#160;
    &#9679;
    At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment
  &#160;

    &#160;
    &#9679;
    At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment
  &#160;

    &#160;
    &#9679;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  &#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UpfrontCashPayment', window );">Upfront cash payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Percentage of payments under co-development agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IssuanceOfStockValue', window );">Total cash amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDescription', window );">Collaborative agreements, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.<span></span>
</td>
<td class="text">In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember', window );">Co-Dev Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Percentage of payments under co-development agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForParticipationLiabilities', window );">Compensation amount</a></td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AdditionCashPayment', window );">Addition cash payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional paid-in capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent', window );">Amount received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember', window );">Collaborative Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement', window );">Percentage of payments under co-development agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_IssuanceOfStockValue', window );">Total cash amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PaymentsForParticipationLiabilities', window );">Compensation amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CostOfGoodsAndServicesSold', window );">Licensing rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherResearchAndDevelopmentExpense', window );">Research and development expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember', window );">BioFirst Stock Purchase Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CollaborativeAgreementsDetailsLineItems', window );"><strong>Collaborative Agreements (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent', window );">Amount received</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,902,911<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">414,702<span></span>
</td>
<td class="nump">428,571<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AdditionCashPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of addition cash payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AdditionCashPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CoDevAgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Co-Dev agreement description.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CoDevAgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CollaborativeAgreementsDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Collaborative Agreements, description</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CollaborativeAgreementsDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CollaborativeAgreementsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CollaborativeAgreementsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_IssuanceOfStockValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_IssuanceOfStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestonePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Milestone payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestonePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_MilestonePaymentsRoyaltyPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Milestone payments royalty percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_MilestonePaymentsRoyaltyPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PercentageOfPaymentsUnderCodevelopmentAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of payments under co-development agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PercentageOfPaymentsUnderCodevelopmentAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_UpfrontCashPayment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of upfront payments which are paid during the term of agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_UpfrontCashPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfGoodsAndServicesSold">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 924<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 11.L)<br> -URI https://asc.fasb.org/extlink&amp;oid=6472922&amp;loc=d3e499488-122856<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.2(a),(d))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CostOfGoodsAndServicesSold</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount payable to related parties classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03.15(3),(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03.17)<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherResearchAndDevelopmentExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other research and development expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 730<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6420194&amp;loc=d3e21568-108373<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherResearchAndDevelopmentExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PaymentsForParticipationLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Cash payments related to participation costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 926<br> -SubTopic 230<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6473203&amp;loc=d3e55336-107963<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PaymentsForParticipationLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the terms and manner of settlement of the related party transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BHKCoDevelopmentAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_CodevelopmentagreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=us-gaap_CollaborativeArrangementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_BioFirstStockPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R42.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925281488">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Inventory (Details) - Schedule of inventory - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryLineItems', window );"><strong>Schedule Of Inventory [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryFinishedGoods', window );">Finished goods</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 96,725<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryWorkInProcess', window );">Work-in-process</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryRawMaterials', window );">Raw materials</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">84,620<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AllowanceForInventoryValuationAndObsolescenceLoss', window );">Allowance for inventory valuation and obsolescence loss</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(155,370)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InventoryGross', window );">Inventories, net</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 25,975<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AllowanceForInventoryValuationAndObsolescenceLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Allowance for inventory valuation and obsolescence loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AllowanceForInventoryValuationAndObsolescenceLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryFinishedGoods">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryFinishedGoods</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryRawMaterials">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(4))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryRawMaterials</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryWorkInProcess">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6)(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InventoryWorkInProcess</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R43.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140238030594128">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation expense</a></td>
<td class="nump">$ 23,799<span></span>
</td>
<td class="nump">$ 11,993<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LandAndLandImprovements', window );">Land value</a></td>
<td class="nump">$ 361,193<span></span>
</td>
<td class="nump">$ 400,091<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationDepletionAndAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LandAndLandImprovements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LandAndLandImprovements</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R44.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929594896">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Property and Equipment (Details) - Schedule of property and equipment - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 3,878,435<span></span>
</td>
<td class="nump">$ 3,840,352<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Less: accumulated depreciation</a></td>
<td class="num">(3,304,457)<span></span>
</td>
<td class="num">(3,314,471)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentOtherNet', window );">Property and equipment, net</a></td>
<td class="nump">573,978<span></span>
</td>
<td class="nump">525,881<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember', window );">Land [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">361,193<span></span>
</td>
<td class="nump">400,091<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember', window );">Buildings and leasehold improvements [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">2,226,687<span></span>
</td>
<td class="nump">2,235,061<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember', window );">Machinery and equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">1,116,789<span></span>
</td>
<td class="nump">1,013,376<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember', window );">Office equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Property and equipment, gross</a></td>
<td class="nump">$ 173,766<span></span>
</td>
<td class="nump">$ 191,824<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=6391035&amp;loc=d3e2868-110229<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentOtherNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentOtherNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=abvc_BuildingsAndLeaseholdImprovementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OfficeEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R45.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922625152">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsLineItems', window );"><strong>Long-Term Investments (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchaseAdditionalShares', window );">Purchase an additional shares (in Shares)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">317,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement', window );">Aggregate amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 618,150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent', window );">Common stock, shares percentage</a></td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsLineItems', window );"><strong>Long-Term Investments (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_VariableInterestEntityOwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">21.77%<span></span>
</td>
<td class="nump">21.77%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseAdditionalShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase additional shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseAdditionalShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Purchase price of common stock expressed as a percentage of its fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate amount of redemption requirements for each class or type of redeemable stock classified as temporary equity for each of the five years following the latest balance sheet date. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableInterestEntityOwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=SL6759159-111685<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_VariableInterestEntityOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R46.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925693584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of ownership percentages of investee<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.22%<span></span>
</td>
<td class="nump">0.22%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">0.92%<span></span>
</td>
<td class="nump">0.92%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">8.03%<span></span>
</td>
<td class="nump">8.03%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Cost Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">21.77%<span></span>
</td>
<td class="nump">21.77%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Equity&#160;Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="nump">28.85%<span></span>
</td>
<td class="nump">28.85%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AccountingTreatmentDescription', window );">Accounting treatments</a></td>
<td class="text">Equity Method<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AccountingTreatmentDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the accounting treatment. for example : It records the sale of assets and payment of liabilities and realisation expenditures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AccountingTreatmentDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ownership percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R47.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929621616">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of extent the investee relies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">No specific business relationship<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Loaned from the investee and provides research and development support service<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems', window );"><strong>Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries, description</a></td>
<td class="text">Collaborating with the Company to develop and commercialize drugs<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartyTransactionDescriptionOfTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>It represents related party descriptions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartyTransactionDescriptionOfTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R48.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922961360">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of long-term investment - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">$ 842,070<span></span>
</td>
<td class="nump">$ 932,755<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract', window );"><strong>Equity Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="nump">842,070<span></span>
</td>
<td class="nump">932,755<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember', window );">Braingenesis Biotechnology Co., Ltd. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">7,169<span></span>
</td>
<td class="nump">7,941<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember', window );">Genepharm Biotech Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">21,887<span></span>
</td>
<td class="nump">24,244<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract', window );"><strong>Non-marketable Cost Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NonmarketableCostMethodInvestmentsNet', window );">Non-marketable Cost Method Investments, net</a></td>
<td class="nump">813,014<span></span>
</td>
<td class="nump">900,570<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract', window );"><strong>Equity Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember', window );">Rgene Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityMethodInvestmentsNetAbstract', window );"><strong>Equity Method Investments, net</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EquityMethodInvestments', window );">Equity Method Investments, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityMethodInvestmentsNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityMethodInvestmentsNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonMarketableCostMethodInvestmentsNetAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonMarketableCostMethodInvestmentsNetAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NonmarketableCostMethodInvestmentsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NonmarketableCostMethodInvestmentsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109237563&amp;loc=d3e33749-111570<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8813-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BraingenesisBiotechnologyCoLtdMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenepharmBiotechCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R49.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925594416">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of balance sheet - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">$ 1,543,151<span></span>
</td>
<td class="nump">$ 2,205,669<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Noncurrent Assets</a></td>
<td class="nump">739,472<span></span>
</td>
<td class="nump">959,454<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,663,051<span></span>
</td>
<td class="nump">2,909,703<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Noncurrent Liabilities</a></td>
<td class="nump">103,447<span></span>
</td>
<td class="nump">32,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="nump">483,874<span></span>
</td>
<td class="nump">222,898<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems', window );"><strong>Condensed Balance Sheet Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current Assets</a></td>
<td class="nump">68,302<span></span>
</td>
<td class="nump">73,452<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsNoncurrent', window );">Noncurrent Assets</a></td>
<td class="nump">303,893<span></span>
</td>
<td class="nump">374,423<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Current Liabilities</a></td>
<td class="nump">2,478,868<span></span>
</td>
<td class="nump">1,934,786<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesNoncurrent', window );">Noncurrent Liabilities</a></td>
<td class="nump">2,441<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityOther', window );">Stockholders&#8217; Equity (Deficit)</a></td>
<td class="num">$ (2,481,309)<span></span>
</td>
<td class="num">$ (1,486,911)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedBalanceSheetStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedBalanceSheetStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6904-107765<br><br>Reference 21: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.21)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(25))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(26))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433192&amp;loc=SL2890621-112765<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 201.5-02(24))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 15: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123419778&amp;loc=d3e5710-111685<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=116870748&amp;loc=SL6758485-165988<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R50.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922865984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of statement of operation - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member] | BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="nump">$ 30,162<span></span>
</td>
<td class="nump">$ 26,693<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">8,239<span></span>
</td>
<td class="nump">8,348<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(1,274,539)<span></span>
</td>
<td class="num">(2,276,892)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod', window );">Share of losses from investments accounted for using the equity method</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(269,844)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member] | Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CondensedIncomeStatementsCaptionsLineItems', window );"><strong>Condensed Income Statements, Captions [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GainLossOnSalesOfLoansNet', window );">Net sales</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss</a></td>
<td class="num">(1,550,123)<span></span>
</td>
<td class="num">(576,514)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod', window );">Share of losses from investments accounted for using the equity method</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Share of losses from investments accounted for using the equity method.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_CondensedIncomeStatementsCaptionsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_CondensedIncomeStatementsCaptionsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>srt_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GainLossOnSalesOfLoansNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.13(h))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04.3(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GainLossOnSalesOfLoansNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_GrossProfit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=114001798&amp;loc=d3e33918-111571<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=123596393&amp;loc=d3e14064-108612<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442526-122756<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -URI https://asc.fasb.org/extlink&amp;oid=126975872&amp;loc=SL124442552-122756<br><br>Reference 18: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.1,2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1377-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ConsolidatedEntitiesAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ConsolidatedEntitiesAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R51.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237935130720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Long-Term Investments (Details) - Schedule of equity investments - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfEquityInvestmentsAbstract', window );"><strong>Schedule of Equity Investments [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromEquityMethodInvestments', window );">Share of equity method investee losses</a></td>
<td class="text"> <span></span>
</td>
<td class="num">$ (269,844)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfEquityInvestmentsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfEquityInvestmentsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeLossFromEquityMethodInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of income (loss) for proportionate share of equity method investee's income (loss).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(12))<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(10))<br> -URI https://asc.fasb.org/extlink&amp;oid=120400993&amp;loc=SL114874131-224263<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(13)(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (g)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 323<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=109237563&amp;loc=d3e33749-111570<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeLossFromEquityMethodInvestments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>64
<FILENAME>R52.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922640768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Convertible Notes Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jul. 21, 2021</div></th>
<th class="th"><div>Oct. 23, 2020</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>May 17, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertiblePromissoryNote', window );">Convertible promissory note</a></td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights', window );">Convertible promissory note, shares (in Shares)</a></td>
<td class="nump">1,111,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_SecuritiesPurchaseAgreementMember', window );">Securities Purchase Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockDescription', window );">Conversion price, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#8217;s common stock at a fixed conversion price of $2.25 per share.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_UnsecuredConvertiblePromissoryNoteMember', window );">Unsecured convertible promissory note [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleDebt', window );">Convertible debenture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued convertible interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember', window );">Convertible Note Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertibleNotesPayableDetailsLineItems', window );"><strong>Convertible Notes Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndDebtExpense', window );">Total interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 208,657<span></span>
</td>
<td class="nump">$ 193,548<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertibleNotesPayableDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertibleNotesPayableDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertiblePromissoryNote">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of convertible promissory note.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertiblePromissoryNote</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031898-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Interest and debt related expenses associated with nonoperating financing activities of the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6450988&amp;loc=d3e26243-108391<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndDebtExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_SecuritiesPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_SecuritiesPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_UnsecuredConvertiblePromissoryNoteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_UnsecuredConvertiblePromissoryNoteMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=us-gaap_ConvertibleNotesPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>R53.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237912690672">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Bank Loans (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 08, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 01, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Sep. 06, 2017</div></th>
<th class="th">
<div>Jun. 12, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 19, 2017 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jun. 28, 2016 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 14, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 14, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 14, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 24, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 15, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 15, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jan. 15, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 15, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Dec. 03, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 03, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2020 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 17, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 17, 2020 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Apr. 08, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 19, 2020 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 19, 2020 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2019 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 18, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jul. 18, 2019 </div>
<div>TWD ($)</div>
</th>
<th class="th"><div>Jan. 31, 2019</div></th>
<th class="th">
<div>Jan. 21, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Oct. 01, 2018 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2018 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2018 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jul. 19, 2017 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 12, 2017 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jun. 28, 2016 </div>
<div>TWD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 18,  2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.68%<span></span>
</td>
<td class="nump">1.68%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanAgreement', window );">Loan agreement</a></td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest at a fixed rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ReceivedLoanAmount', window );">Received loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 350,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFixedInterestRate', window );">Interest at a fixed rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,960<span></span>
</td>
<td class="nump">$ 5,639<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12,220<span></span>
</td>
<td class="nump">12,029<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseDebt', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">46,957<span></span>
</td>
<td class="nump">$ 18,143<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Outstanding loan balance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember', window );">Cathay United Loan Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun. 28,  2017<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.15%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.15%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bears interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.67%<span></span>
</td>
<td class="nump">2.10%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="nump">$ 325,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 19,  2018<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentTerm', window );">Debt instrument term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember', window );">Loan Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ReceivedLoanAmount', window );">Received loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ExceedingAmount', window );">Exceeding amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TypeOfCurrencyAxis=abvc_NTMember', window );">NT [Member] | Cathay United Loan Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TypeOfCurrencyAxis=abvc_NTMember', window );">NT [Member] | CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_BankLoansDetailsLineItems', window );"><strong>Bank Loans (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="nump">$ 10,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_BankLoansDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_BankLoansDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ExceedingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exceeding amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ExceedingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanAgreement</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ReceivedLoanAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Received loan amount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ReceivedLoanAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_principalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_principalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 55<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=114775985&amp;loc=d3e28878-108400<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429444&amp;loc=SL124452920-239629<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69C<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495737-112612<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69B<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495735-112612<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6036836-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429444&amp;loc=SL124452920-239629<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeFixedInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Fixed interest rate related to the interest rate derivative.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DerivativeFixedInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of the cost of borrowed funds accounted for as interest expense for debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6036836-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.8)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69F<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495745-112612<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 55<br> -Paragraph 69E<br> -URI https://asc.fasb.org/extlink&amp;oid=123466577&amp;loc=SL123495743-112612<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495355-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For investments which are quantified by principal amount, the principle balance held at close of period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=99383244&amp;loc=d3e12121-115841<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 320<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column B))<br> -URI https://asc.fasb.org/extlink&amp;oid=122147990&amp;loc=d3e611197-123010<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedLoanAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_LoanAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TypeOfCurrencyAxis=abvc_NTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TypeOfCurrencyAxis=abvc_NTMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>R54.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925604704">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Bank Loans (Details) - Schedule of short-term bank loan - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 1,893,750<span></span>
</td>
<td class="nump">$ 1,640,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember', window );">Cathay United Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">243,750<span></span>
</td>
<td class="nump">270,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember', window );">CTBC Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">650,000<span></span>
</td>
<td class="nump">720,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember', window );">Cathay Bank [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermBorrowings', window );">Total</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 852<br> -SubTopic 10<br> -Section 55<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=84165509&amp;loc=d3e56426-112766<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(13))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermBorrowings</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayUnitedBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CTBCBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtTypeAxis=abvc_CathayBankMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>67
<FILENAME>R55.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237912652352">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Paycheck Protection Program Loan Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Feb. 07, 2021</div></th>
<th class="th"><div>Apr. 14, 2020</div></th>
<th class="th"><div>Nov. 15, 2021</div></th>
<th class="th"><div>Sep. 28, 2021</div></th>
<th class="th"><div>Jan. 29, 2021</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 15, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems', window );"><strong>Paycheck Protection Program Loan Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanFromPaycheckProtectionProgram', window );">Loan from paycheck protection program</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 124,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 132,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ForgivenAmountPercentageUsedForPayroll', window );">Forgiven amount percentage used for payroll</a></td>
<td class="nump">60.00%<span></span>
</td>
<td class="nump">60.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PromissoryNoteDescription', window );">Promissory note description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The loan was granted pursuant to a promissory note dated January 27,
2021 issued by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanFromPaycheckProtectionPrograms', window );">Loan from paycheck protection programs</a></td>
<td class="nump">$ 104,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Interest rate</a></td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GovernmentGrantIncome', window );">Government grant income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 360,898<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_PAYCHECKPROTECTIONPROGRAMMember', window );">Paycheck Protection Program [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems', window );"><strong>Paycheck Protection Program Loan Payable (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms of description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LoanAmout', window );">Loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 124,400<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentDecreaseForgiveness', window );">Loan forgiven</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 104,167<span></span>
</td>
<td class="nump">$ 132,331<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GovernmentGrantIncome', window );">Government grant income</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 360,898<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ForgivenAmountPercentageUsedForPayroll">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The percentage of forgiven amount percentage used for payroll.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ForgivenAmountPercentageUsedForPayroll</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_GovernmentGrantIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of government grant income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_GovernmentGrantIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanAmout">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanAmout</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanFromPaycheckProtectionProgram">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of loan from paycheck protection program. for example : this program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. Funds can also be used to pay interest on mortgages, rent, and utilities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanFromPaycheckProtectionProgram</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LoanFromPaycheckProtectionPrograms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loan from pay check protection program.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LoanFromPaycheckProtectionPrograms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PromissoryNoteDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A general description of the promissory note. for example : a promissory note is a debt instrument that contains a written promise by one party (the note's issuer or maker) to pay another party (the note's payee) a definite sum of money, either on-demand or at a specified future date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PromissoryNoteDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDecreaseForgiveness">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentDecreaseForgiveness</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123599511&amp;loc=d3e64711-112823<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentPaymentTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_PAYCHECKPROTECTIONPROGRAMMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_PAYCHECKPROTECTIONPROGRAMMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>R56.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922626976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Notes Payable (Details)<br></strong></div></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 31, 2019 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th"><div>Jul. 15, 2021</div></th>
<th class="th"><div>Jan. 21, 2019</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NotesPayableAbstract', window );"><strong>Notes Payable [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Bearing interest</a></td>
<td class="nump">12.00%<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.68%<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WorkingCapital', window );">Working capital amount</a></td>
<td class="nump">$ 106,800<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherNotesPayable', window );">Balance due amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseOther', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 8,592<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WorkingCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>In short, working capital is the money available to meet your current, short-term obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WorkingCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6036836-161870<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 45<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=124435984&amp;loc=d3e28551-108399<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 835<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=124429444&amp;loc=SL124452920-239629<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayableAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NotesPayableAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherNotesPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of long-term notes payable classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>69
<FILENAME>R57.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922832592">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Short-Term Loan (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Aug. 26, 2021</div></th>
<th class="th"><div>Aug. 17, 2020</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Feb. 18, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtDisclosureAbstract', window );"><strong>Bank Loans [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_UnsecuredDebt', window );">Unsecured loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtInterestRateIncrease', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestAndFeeIncomeOtherLoans', window );">Interest loan</a></td>
<td class="nump">$ 102,272<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentIncreaseAccruedInterest', window );">Accrued interest expense</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIncreaseAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Increase for accrued, but unpaid interest on the debt instrument for the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(f))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentIncreaseAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestAndFeeIncomeOtherLoans">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest and fee income from loans classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04.1)<br> -URI https://asc.fasb.org/extlink&amp;oid=120399700&amp;loc=SL114874048-224260<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestAndFeeIncomeOtherLoans</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtInterestRateIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage increase in the stated interest rate on a short-term debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShortTermDebtInterestRateIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_UnsecuredDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, carrying value as of the balance sheet date of uncollateralized debt obligations (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_UnsecuredDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>70
<FILENAME>R58.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237912435712">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>May 08, 2020</div></th>
<th class="th"><div>Jun. 16, 2022</div></th>
<th class="th"><div>Jul. 19, 2017</div></th>
<th class="th"><div>Feb. 24, 2015</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Nov. 30, 2022</div></th>
<th class="th"><div>Dec. 01, 2021</div></th>
<th class="th"><div>Sep. 30, 2021</div></th>
<th class="th"><div>Sep. 07, 2021</div></th>
<th class="th"><div>Jul. 01, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromOtherRelatedPartiesCurrent', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,889<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger', window );">Discount of stock price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Balance of outstanding loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="nump">$ 33,520<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,701<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactions', window );">Related parties transactions, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">the Company entered into a one-year convertible
loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working
capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time
into shares of Rgene&#8217;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the
stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.
The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach
is provided.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 18,  2019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromEmployeesNoncurrent', window );">Due amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">112,822<span></span>
</td>
<td class="nump">124,972<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregatedAmount', window );">Aggregated amount</a></td>
<td class="nump">$ 150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PrepaidInterest', window );">Advanced amount</a></td>
<td class="nump">$ 150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingPrincipalAndAccruedInterest', window );">Outstanding principal and accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">151,450<span></span>
</td>
<td class="nump">168,131<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InterestExpenseRelatedParty', window );">Interest expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,378<span></span>
</td>
<td class="nump">22,779<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateWorkingcapital', window );">Aggregate working capital</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 275,901<span></span>
</td>
<td class="nump">132,443<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MinimumMember', window );">Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_RangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13.6224%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DueFromOtherRelatedPartiesCurrent', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 49,110<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 13,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,028,556<span></span>
</td>
<td class="nump">$ 491,816<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DebtInstrumentAggregateAmount', window );">Due from rgene amounted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 361,487<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives', window );">Interest rate percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Total loan amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 67,873<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentMaturityDate', window );">Maturity date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Nov. 30,  2022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OwnershipPercentage', window );">Ownership percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6.50%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentsAgreementMember', window );">BHK Co Development Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentInterestRateTerms', window );">Loan agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LongTermDebtPercentageBearingVariableInterestRate', window );">Interest rate percentage</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingAdvanceFromRelatedParty', window );">Outstanding advance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember', window );">BioFirst [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestRate', window );">Interest rate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger', window );">Discount of stock price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShorttermDebtAverageOutstandingAmount', window );">Balance of outstanding loans</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 188,753<span></span>
</td>
<td class="nump">147,875<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">40,878<span></span>
</td>
<td class="nump">40,878<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember', window );">Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsLineItems', window );"><strong>Related Parties Transactions (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OutstandingAdvanceFromRelatedParty', window );">Outstanding advance</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 19,789<span></span>
</td>
<td class="nump">$ 18,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateWorkingcapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate working capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateWorkingcapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregatedAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of aggregated amount paid in advance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregatedAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DebtInstrumentAggregateAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Face (par) amount of debt instrument at time of issuance.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DebtInstrumentAggregateAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of interest rate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingAdvanceFromRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of outstanding advance from related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingAdvanceFromRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OutstandingPrincipalAndAccruedInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of outstanding principal and accrued interest. for example : accrued interest is calculated by multiplying the outstanding balance of a loan by the interest rate. This interest is then compounded on a daily or monthly basis, which increases the total amount owed. The accrued interest is added to the principal balance of the loan, which increases the total amount owed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OutstandingPrincipalAndAccruedInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OwnershipPercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Ownership percentage.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 326<br> -SubTopic 20<br> -Section 50<br> -Paragraph 3D<br> -URI https://asc.fasb.org/extlink&amp;oid=124255953&amp;loc=SL120267969-210447<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Minimum percentage of common stock price to conversion price of convertible debt instruments to determine eligibility of conversion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateTerms">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentInterestRateTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 820<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=126976982&amp;loc=d3e19207-110258<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromEmployeesNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amounts due from an Entity employee, not to include stockholders or officers, which are usually due after 1 year (or 1 business cycle).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39599-107864<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromEmployeesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DueFromOtherRelatedPartiesCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount receivable from related parties classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DueFromOtherRelatedPartiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpenseRelatedParty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest expense incurred on a debt or other obligation to related party.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InterestExpenseRelatedParty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -URI https://asc.fasb.org/extlink&amp;oid=126897435&amp;loc=d3e534808-122878<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(16)(a)(2))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtPercentageBearingVariableInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02.22(a)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LongTermDebtPercentageBearingVariableInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Percentage of an entity's outstanding debt that is designated as a hedged item in cash flow, fair value, or net investment hedge.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidInterest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of asset related to consideration paid in advance for interest that provides economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=124098289&amp;loc=d3e6676-107765<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 05<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126905020&amp;loc=d3e5879-108316<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 340<br> -SubTopic 10<br> -Section 45<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=6387103&amp;loc=d3e6435-108320<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PrepaidInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShorttermDebtAverageOutstandingAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (a)<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher SEC<br> -Name Regulation S-K (SK)<br> -Number 229<br> -Section 1402<br> -Paragraph (b)<br> -Subparagraph (1)<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShorttermDebtAverageOutstandingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentsAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BHKCoDevelopmentsAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_JIANGSMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>71
<FILENAME>R59.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237912669888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of company with whom transactions are reported in these financial statements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember', window );">BioFirst Corporation (the "BioFirst") [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember', window );">BioFirst (Australia) Pty Ltd. (the &#8220;BioFirst (Australia)&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember', window );">Rgene Corporation (the &#8220;Rgene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember', window );">YuanGene Corporation (the &#8220;YuanGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Controlling beneficiary shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember', window );">AsiaGene Corporation (the &#8220;AsiaGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember', window );">Eugene Jiang [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Former President and Chairman<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember', window );">Keypoint Technology Ltd. (the &#8220;Keypoint&#8217;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">The Chairman of Keypoint is Eugene Jiang&#8217;s mother.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember', window );">Lion Arts Promotion Inc. (the &#8220;Lion Arts&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember', window );">Yoshinobu Odaira (the &#8220;Odaira&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Director of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember', window );">GenePharm Inc. (the &#8220;GenePharm&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember', window );">Euro-Asia Investment &amp; Finance Corp Ltd. (the &#8220;Euro-Asia&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember', window );">LBG USA, Inc. (the &#8220;LBG USA&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember', window );">LionGene Corporation (the &#8220;LionGene&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember', window );">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Shareholder of the Company<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoOneMember', window );">Kimho Consultants Co., Ltd. (the &#8220;Kimho&#8221;) One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#8217;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#8217;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#8217;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#8217;s sibling.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember', window );">Amkey Ventures, LLC (&#8220;Amkey&#8221;) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">Entity controlled by controlling beneficiary shareholder of ABVC<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember', window );">ABVC BioPharma (HK), Limited [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionLineItems', window );"><strong>Related Party Transaction [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartyTransactionDescriptionOfTransactions', window );">Relationship with the Company and its subsidiaries</a></td>
<td class="text">An entity 100% owned by Mr. Tsung-Shann Jiang<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartyTransactionDescriptionOfTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>It represents related party descriptions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartyTransactionDescriptionOfTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationtheBioFirstMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneCorporationtheRgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneCorporationtheYuanGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneCorporationtheAsiaGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EugeneJiangMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KeypointTechnologyLtdtheKeypointMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionArtsPromotionInctheLionArtsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YoshinobuOdairatheOdairaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmInctheGenePharmMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAInctheLBGUSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LionGeneCorporationtheLionGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KimhoConsultantsCoLtdtheKimhoOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyVenturesLLCAmkeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ABVCBioPharmaHKLimitedMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>72
<FILENAME>R60.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925604736">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Total accounts receivable</a></td>
<td class="nump">$ 757,343<span></span>
</td>
<td class="nump">$ 145,399<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember', window );">GenePharm Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Total accounts receivable</a></td>
<td class="nump">142,225<span></span>
</td>
<td class="nump">142,225<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Total accounts receivable</a></td>
<td class="nump">615,118<span></span>
</td>
<td class="nump">2,374<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyMember', window );">Amkey [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsReceivableRelatedParties', window );">Total accounts receivable</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 800<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For an unclassified balance sheet, amount of receivables arising from transactions with related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39549-107864<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(b))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(k)(1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 944<br> -SubTopic 210<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(3))<br> -URI https://asc.fasb.org/extlink&amp;oid=126734703&amp;loc=d3e572229-122910<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=6457730&amp;loc=d3e39603-107864<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_GenePharmIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AmkeyMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>R61.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930567120">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of revenue from related party- Current - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RevenueMember', window );">Due from related party- Current [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of revenue from related party- Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_Rgene', window );">Rgene</a></td>
<td class="nump">$ 513,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_Revenuefromrelatedpartytotal', window );">Total</a></td>
<td class="nump">513,819<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RevenuesMember', window );">Revenue from related party [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of revenue from related party- Current [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_Rgene', window );">Rgene</a></td>
<td class="nump">904,043<span></span>
</td>
<td class="nump">$ 2,373<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_Revenuefromrelatedpartytotal', window );">Total</a></td>
<td class="nump">$ 904,043<span></span>
</td>
<td class="nump">$ 2,373<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_Revenuefromrelatedpartytotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_Revenuefromrelatedpartytotal</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_Rgene">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_Rgene</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RevenueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RevenueMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RevenuesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_RevenuesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>74
<FILENAME>R62.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237922521328">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of due from related parties - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="nump">$ 1,141,378<span></span>
</td>
<td class="nump">$ 818,183<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember', window );">Rgene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49,110<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="nump">1,028,556<span></span>
</td>
<td class="nump">491,816<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember', window );">BioHopeKing Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="nump">112,822<span></span>
</td>
<td class="nump">124,972<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAMember', window );">LBG USA [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">675<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember', window );">BioLite Japan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">150,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointMember', window );">Keypoint [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsNotesAndLoansReceivableLineItems', window );"><strong>Accounts, Notes, Loans and Financing Receivable [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueFromRelatedPartiesNoncurrents', window );">Due from related parties- Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,610<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DueFromRelatedPartiesNoncurrents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DueFromRelatedPartiesNoncurrents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsNotesAndLoansReceivableLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AccountsNotesAndLoansReceivableLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_RgeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioHopeKingCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_LBGUSAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioLiteJapanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_KeypointMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_KeypointMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>75
<FILENAME>R63.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237921097456">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties - USD ($)<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">$ 635,893<span></span>
</td>
<td class="nump">$ 393,424<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember', window );">BioFirst Corporation [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">188,753<span></span>
</td>
<td class="nump">40,878<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember', window );">BioFirst (Australia) [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">275,901<span></span>
</td>
<td class="nump">132,443<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneMember', window );">AsiaGene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">24,017<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneMember', window );">YuanGene [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">9,205<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember', window );">The Jiangs [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">19,789<span></span>
</td>
<td class="nump">18,750<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember', window );">Due to Shareholders [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems', window );"><strong>Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DueToRelatedPartyCurrentAndNoncurrent', window );">Total</a></td>
<td class="nump">$ 151,450<span></span>
</td>
<td class="nump">$ 168,131<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DueToRelatedPartyCurrentAndNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Carrying amount as of the balance sheet date of obligations due all related parties.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DueToRelatedPartyCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstCorporationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BioFirstAustraliaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_AsiaGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_YuanGeneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_TheJiangsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_DueToshareholdersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>76
<FILENAME>R64.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237912650656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of income tax expense - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CurrentAbstract', window );"><strong>Current:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentFederalTaxExpenseBenefit', window );">Federal</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit', window );">State</a></td>
<td class="nump">2,400<span></span>
</td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentForeignTaxExpenseBenefit', window );">Foreign</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CurrentIncomeTaxExpenseBenefit', window );">Total Current</a></td>
<td class="nump">2,400<span></span>
</td>
<td class="nump">800<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DeferredAbstract', window );"><strong>Deferred:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit', window );">Federal</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit', window );">State</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit', window );">Foreign</a></td>
<td class="nump">795,378<span></span>
</td>
<td class="num">(187,055)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredIncomeTaxesAndTaxCredits', window );">Total Deferred</a></td>
<td class="nump">795,378<span></span>
</td>
<td class="num">(187,055)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_TotalProvisionForIncomeTaxe', window );">Total provision for income taxes</a></td>
<td class="nump">$ 797,778<span></span>
</td>
<td class="num">$ (186,255)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CurrentAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DeferredAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DeferredAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_TotalProvisionForIncomeTaxe">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_TotalProvisionForIncomeTaxe</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentFederalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentFederalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentForeignTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentForeignTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.Fact.2)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CurrentStateAndLocalTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CurrentStateAndLocalTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredFederalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredFederalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredForeignIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredForeignIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxesAndTaxCredits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred income tax expense (benefit) and income tax credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredIncomeTaxesAndTaxCredits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32639-109319<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -URI https://asc.fasb.org/extlink&amp;oid=122134291&amp;loc=d3e330036-122817<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 235<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h)(1)(Note 1))<br> -URI https://asc.fasb.org/extlink&amp;oid=120395691&amp;loc=d3e23780-122690<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>77
<FILENAME>R65.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929621984">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Income Taxes (Details) - Schedule of deferred tax assets (liability) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract', window );"><strong>Schedule of Deferred Tax Assets Liability [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetImpairmentCharges', window );">Loss on impairment of Assets</a></td>
<td class="nump">$ 709,961<span></span>
</td>
<td class="nump">$ 741,390<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign', window );">Net operating loss carryforwards in the Taiwan</a></td>
<td class="nump">5,866,623<span></span>
</td>
<td class="nump">2,801,363<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentTaxCredit', window );">Tax credit of investment</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">698,187<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLiability', window );">Operating lease liabilities</a></td>
<td class="nump">213,482<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherAssetsMiscellaneousNoncurrent', window );">Operating lease assets</a></td>
<td class="num">(213,482)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OtherDeferredCostsGross', window );">Deferred tax assets, Gross</a></td>
<td class="nump">6,576,584<span></span>
</td>
<td class="nump">4,240,940<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsValuationAllowance', window );">Valuation allowance</a></td>
<td class="num">(6,459,474)<span></span>
</td>
<td class="num">(3,259,028)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DeferredTaxAssetsLiabilitiesNet', window );">Deferred tax assets, net</a></td>
<td class="nump">$ 117,110<span></span>
</td>
<td class="nump">$ 981,912<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetImpairmentCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126905981&amp;loc=d3e2420-110228<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetImpairmentCharges</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsLiabilitiesNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsLiabilitiesNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32621-109319<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32632-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredTaxAssetsValuationAllowance">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32537-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredTaxAssetsValuationAllowance</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentTaxCredit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentTaxCredit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLiability">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918627-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsMiscellaneousNoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherAssetsMiscellaneousNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherDeferredCostsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Gross amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OtherDeferredCostsGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>78
<FILENAME>R66.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237908935632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="8">1 Months Ended</th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 01, 2022</div></th>
<th class="th"><div>Jul. 10, 2022</div></th>
<th class="th"><div>Jul. 01, 2022</div></th>
<th class="th"><div>Jul. 08, 2020</div></th>
<th class="th"><div>May 31, 2022</div></th>
<th class="th"><div>Mar. 31, 2022</div></th>
<th class="th"><div>Jan. 31, 2022</div></th>
<th class="th"><div>Nov. 30, 2021</div></th>
<th class="th"><div>Aug. 31, 2021</div></th>
<th class="th"><div>Jul. 31, 2021</div></th>
<th class="th"><div>Jan. 31, 2021</div></th>
<th class="th"><div>Oct. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Aug. 05, 2021</div></th>
<th class="th"><div>Jun. 29, 2021</div></th>
<th class="th"><div>May 17, 2021</div></th>
<th class="th"><div>Oct. 30, 2020</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,857,329<span></span>
</td>
<td class="nump">28,926,322<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharePrice', window );">Consulting and advisory services value per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.26<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AgreementDescription', window );">Agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">In January 2021, WallachBeth entered into a consulting
agreement with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect
to the Company.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Common stock , shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,111,112<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConvertiblePromissoryNoteValue', window );">Convertible promissory note value (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DescriptionOfPublicOffering', window );">Public offering , description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">On August 5, 2021, the Company closed its
public offering (the &#8220;Public Offering&#8221;) of 1,100,000 units (the &#8220;Units&#8221;), with each Unit consisting of one share
of the Company&#8217;s common stock, one Series A warrant (the &#8220;Series A Warrants&#8221;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#8220;Series B Warrants,&#8221; and together with the Series A Warrants, the &#8220;Public Warrants&#8221;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#8220;SEC&#8221;) on April 8, 2021 (as amended, the &#8220;Original Registration Statement&#8221;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#8220;S-1MEF,&#8221; together with the Original Registration Statement, the &#8220;Registration Statement&#8221;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock for debt (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,663,925<span></span>
</td>
<td class="nump">$ 11,119,452<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromWarrantExercises', window );">Gross proceeds from exercise of warrants (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,244,452<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_AggregateCommonStockShares', window );">Aggregate common stock shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">673,605<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConsultingFees', window );">Service fee (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,296,763<span></span>
</td>
<td class="nump">$ 1,478,590<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,090,361<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ExcessStockSharesIssued', window );">Common shares, issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalAndContractServicesExpense', window );">Consulting and advisory services amount (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 556,075<span></span>
</td>
<td class="nump">$ 169,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConversionOfStockSharesIssued1', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_GrossProceeds', window );">Gross proceeds (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,220,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WarrantsTerm', window );">Warrants term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Exercisable price per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.45<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember', window );">IPO [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares', window );">Common stock issued to professional investors</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,354,145<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProceedsFromIssuanceOfCommonStock', window );">Issuance of common stock for debt (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,875,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LegalFees', window );">Legal fees (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 850,429<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember', window );">Private Placement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.29<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesAWarrantsMember', window );">Series A Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">673,405<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6.3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesBWarrantsMember', window );">Series B Warrants [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight', window );">Warrants exercised</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1', window );">Warrants exercise price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TemporaryEquityRedemptionPricePerShare', window );">Offering per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ConsultingAgreementMember', window );">Consulting Agreement [Member] | Minimum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.31<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ViewTradeSecuritiesIncMember', window );">View Trade Securities Inc. [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PlacementAgentAgreementDescription', window );">Placement agent agreement, description</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common stock, shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ProfessionalFees', window );">Consulting fees (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 135,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_RestrictedCommonShares', window );">Restricted common shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_WallachBethCapitalLLCMember', window );">WallachBeth Capital LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember', window );">Consulting Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UnrestrictedCommonShares', window );">Unrestricted common shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">316,934<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember', window );">Consulting Agreement [Member] | Maximum [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Price per share (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6.3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_SecuritiesPurchaseAgreementMember', window );">securities purchase agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_UnrestrictedCommonShares', window );">Unrestricted common shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,306,007<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_BarlewHoldingsLLCMember', window );">Barlew Holdings, LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionAxis=abvc_InverlewAdvisorsLLCMember', window );">Inverlew Advisors, LLC [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Shares of common stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">250,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_TypeOfArrangementAxis=abvc_ShareExchangeAgreementMember', window );">Share Exchange Agreement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_EquityDetailsLineItems', window );"><strong>Equity (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedAfterStockSplit', window );">Common stock issued post-stock split</a></td>
<td class="nump">125,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_CommonStockIssuedBeforeStockSplit', window );">Common stock issued pre-stock split</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AggregateCommonStockShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Aggregate Common Stock Shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AggregateCommonStockShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_AgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Agreement related description.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_AgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonStockIssuedAfterStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common stock issued after stock split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonStockIssuedAfterStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_CommonStockIssuedBeforeStockSplit">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Common stock issued before stock split.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_CommonStockIssuedBeforeStockSplit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConsultingFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of consulting fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConsultingFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConvertiblePromissoryNoteValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Convertible promissory note value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConvertiblePromissoryNoteValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DescriptionOfPublicOffering">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Description of public offering .</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DescriptionOfPublicOffering</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_EquityDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_EquityDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_GrossProceeds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of gross proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_GrossProceeds</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PlacementAgentAgreementDescription">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire description placement agent agreement. for example : the role of the placement agent is to help structure the transaction and find potential investors that are willing and able to invest in the offered securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PlacementAgentAgreementDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_RestrictedCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Restricted Common Shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_RestrictedCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_UnrestrictedCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of unrestricted common shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_UnrestrictedCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WarrantsTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Warrants term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WarrantsTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Exercise price per share or per unit of warrants or rights outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConversionOfStockSharesIssued1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4332-108586<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4313-108586<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126999549&amp;loc=d3e4304-108586<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ConversionOfStockSharesIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031898-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ExcessStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of excess stock shares of an entity that have been sold or granted to shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ExcessStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LegalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03.3)<br> -URI https://asc.fasb.org/extlink&amp;oid=126953954&amp;loc=SL114868664-224227<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LegalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromIssuanceOfCommonStock">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from the additional capital contribution to the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromIssuanceOfCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProceedsFromWarrantExercises">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow associated with the amount received from holders exercising their stock warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3255-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProceedsFromWarrantExercises</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalAndContractServicesExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalAndContractServicesExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ProfessionalFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07.2(a),(b),(c),(d))<br> -URI https://asc.fasb.org/extlink&amp;oid=120401555&amp;loc=SL114874292-224272<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 220<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (k)<br> -URI https://asc.fasb.org/extlink&amp;oid=124433917&amp;loc=SL114874205-224268<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ProfessionalFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Price of a single share of a number of saleable stocks of a company.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21463-112644<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187085-122770<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares of stock issued attributable to transactions classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Change in number of shares issued and outstanding as a result of capital structure change to a stock dividend, stock split or reserve split occurring after the balance sheet date but prior to the later of the issuance of financial statements or the effective date of registration statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section S99<br> -Paragraph 4<br> -Subparagraph (SAB Topic 4.C)<br> -URI https://asc.fasb.org/extlink&amp;oid=120397183&amp;loc=d3e187143-122770<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityRedemptionPricePerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount to be paid per share that is classified as temporary equity by entity upon redemption. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 480<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -URI https://asc.fasb.org/extlink&amp;oid=122040564&amp;loc=d3e177068-122764<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (27)<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TemporaryEquityRedemptionPricePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsidiarySaleOfStockAxis=us-gaap_PrivatePlacementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesAWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=abvc_SeriesAWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=abvc_SeriesBWarrantsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=abvc_SeriesBWarrantsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ConsultingAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_ConsultingAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MinimumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ViewTradeSecuritiesIncMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ViewTradeSecuritiesIncMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_WallachBethCapitalLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_WallachBethCapitalLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_ConsultingAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_RangeAxis=srt_MaximumMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_RangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_SecuritiesPurchaseAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_SecuritiesPurchaseAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_BarlewHoldingsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_BarlewHoldingsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionAxis=abvc_InverlewAdvisorsLLCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionAxis=abvc_InverlewAdvisorsLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TypeOfArrangementAxis=abvc_ShareExchangeAgreementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_TypeOfArrangementAxis=abvc_ShareExchangeAgreementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>79
<FILENAME>R67.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237920976736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="3">1 Months Ended</th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Oct. 15, 2021</div></th>
<th class="th"><div>Apr. 16, 2022</div></th>
<th class="th"><div>Nov. 21, 2020</div></th>
<th class="th"><div>Oct. 30, 2020</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Jan. 31, 2022</div></th>
<th class="th"><div>Nov. 30, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Stock options aggregate</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConversionPrice', window );">Conversion price (in Dollars per share)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ConsultingFees', window );">Consulting fees (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,090,361<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 4,296,763<span></span>
</td>
<td class="nump">$ 1,478,590<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Company granted option</a></td>
<td class="nump">1,280,002<span></span>
</td>
<td class="nump">761,920<span></span>
</td>
<td class="nump">545,182<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">761,920<span></span>
</td>
<td class="nump">1,280,002<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1', window );">Options vested grant date exercisable</a></td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">10 years<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Exercise price per share (in Dollars per share)</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_FairValueOfOptionsGranted', window );">Fair value of options granted (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.63<span></span>
</td>
<td class="nump">$ 2.09<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions', window );">Stock-based compensation expense (in Dollars)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,241,930<span></span>
</td>
<td class="nump">$ 2,675,205<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember', window );">2016 Equity Incentive Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsLineItems', window );"><strong>Stock Options (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant', window );">Options available for grant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,860,211<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConsultingFees">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of consulting fees.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConsultingFees</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ConversionPrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of shares value is conversion price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ConversionPrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_FairValueOfOptionsGranted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of fair value of options granted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_FairValueOfOptionsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of tax benefit from exercise of option under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2A<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=SL79508275-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(2)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PlanNameAxis=abvc_TwoThousandSixteenEquityIncentivePlanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>80
<FILENAME>R68.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237908819424">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of options issued and outstanding - Stock Options [Member]<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th">
<div>Dec. 31, 2022 </div>
<div>$ / shares </div>
<div>shares</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems', window );"><strong>Stock Options (Details) - Schedule of options issued and outstanding [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding | shares</a></td>
<td class="nump">1,825,184<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding | $ / shares</a></td>
<td class="nump">$ 2.7<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber', window );">Number of Underlying Shares, Exercisable | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Exercisable | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm', window );">Weighted-Average Contractual Life Remaining in Years, Exercisable</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber', window );">Number of Underlying Shares, Vested and expected to vest | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Vested and expected to vest | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1', window );">Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod', window );">Number of Underlying Shares, Granted | shares</a></td>
<td class="nump">761,920<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Granted | $ / shares</a></td>
<td class="nump">$ 3<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod', window );">Number of Underlying Shares, Forfeited | shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Forfeited | $ / shares</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber', window );">Number of Underlying Shares, Outstanding | shares</a></td>
<td class="nump">2,587,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice', window );">Weighted-Average Exercise Price Per Share, Outstanding | $ / shares</a></td>
<td class="nump">$ 2.79<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2', window );">Weighted- Average Contractual Life Remaining in Years, Outstanding</a></td>
<td class="text">8 years 8 months 26 days<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The value of estimated use full lifes.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Net number of share options (or share units) granted during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of options outstanding, including both vested and non-vested options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)(1)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=us-gaap_EmployeeStockOptionMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis=us-gaap_EmployeeStockOptionMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>81
<FILENAME>R69.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237929618704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Stock Options (Details) - Schedule of fair value of stock options granted<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract', window );"><strong>Schedule of Fair Value of Stock Options Granted [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate', window );">Risk free interest rate</a></td>
<td class="nump">2.79%<span></span>
</td>
<td class="nump">1.13%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Expected term (in years)</a></td>
<td class="text">5 years<span></span>
</td>
<td class="text">5 years<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate', window );">Dividend yield</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate', window );">Expected volatility</a></td>
<td class="nump">83.86%<span></span>
</td>
<td class="nump">108.51%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(ii)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The risk-free interest rate assumption that is used in valuing an option on its own shares.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(iv)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -URI https://asc.fasb.org/extlink&amp;oid=128089324&amp;loc=d3e5070-113901<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>82
<FILENAME>R70.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237930567792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Loss Per Share (Details) - Schedule of loss per share - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_NumeratorAbstract', window );"><strong>Numerator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributable to ABVC&#8217;s common stockholders (in Dollars)</a></td>
<td class="num">$ (16,423,239)<span></span>
</td>
<td class="num">$ (12,838,813)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_DenominatorAbstract', window );"><strong>Denominator:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedaverageSharesOutstandingBasic', window );">Weighted-average shares outstanding - Basic</a></td>
<td class="nump">$ 31,664,600<span></span>
</td>
<td class="nump">$ 25,053,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost', window );">Stock options (in Dollars)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageNumberOfSharesDiluted', window );">Weighted-average shares outstanding - Diluted</a></td>
<td class="nump">$ 31,664,600<span></span>
</td>
<td class="nump">$ 25,053,522<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareAbstract', window );"><strong>Loss per share</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareBasic', window );">-Basic</a></td>
<td class="num">(0.52)<span></span>
</td>
<td class="num">(0.51)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_LossPerShareDiluted', window );">-Diluted</a></td>
<td class="num">$ (0.52)<span></span>
</td>
<td class="num">$ (0.51)<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_DenominatorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_DenominatorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss per share basic.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_LossPerShareDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Loss per share diluted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_LossPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_NumeratorAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_NumeratorAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageNumberOfSharesDiluted">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average shares outstanding .</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageNumberOfSharesDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedaverageSharesOutstandingBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted-average shares outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedaverageSharesOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 740<br> -SubTopic 10<br> -Section 50<br> -Paragraph 12<br> -URI https://asc.fasb.org/extlink&amp;oid=121826272&amp;loc=d3e32687-109319<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22595-107794<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 10<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1448-109256<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 11<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=d3e1377-109256<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -URI https://asc.fasb.org/extlink&amp;oid=124432515&amp;loc=d3e3550-109257<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8736-108599<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22694-107794<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126958026&amp;loc=SL5780133-109256<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 31<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8924-108599<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8906-108599<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 250<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=124431687&amp;loc=d3e22583-107794<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=126901519&amp;loc=d3e8933-108599<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>83
<FILENAME>R71.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237912666608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of operating lease arrangements - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>ASSETS</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense', window );">Operating lease right-of-use assets</a></td>
<td class="nump">$ 1,161,141<span></span>
</td>
<td class="nump">$ 1,471,899<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAbstract', window );"><strong>LIABILITIES</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeaseLiabilitiescurrents', window );">Operating lease liabilities (current)</a></td>
<td class="nump">369,314<span></span>
</td>
<td class="nump">347,100<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeaseLiabilitienoncurrent', window );">Operating lease liabilities (noncurrent)</a></td>
<td class="nump">$ 791,827<span></span>
</td>
<td class="nump">$ 1,124,799<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeaseLiabilitienoncurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeaseLiabilitienoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeaseLiabilitiescurrents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeaseLiabilitiescurrents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of amortization expense for right-of-use asset from operating lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=126954810&amp;loc=d3e3602-108585<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>84
<FILENAME>R72.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237925613264">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Lease (Details) - Schedule of lease expenses - USD ($)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfLeaseExpensesAbstract', window );"><strong>Schedule of Supplemental Information Related to Operating Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating lease expenses</a></td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 335,208<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments', window );">Cash paid for amounts included in the measurement of operating lease liabilities</a></td>
<td class="nump">$ 358,576<span></span>
</td>
<td class="nump">$ 335,208<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageRemainingLeaseTermAbstract', window );"><strong>Weighted Average Remaining Lease Term:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1', window );">Operating leases</a></td>
<td class="text">2 years 5 months 23 days<span></span>
</td>
<td class="text">2 years 10 months 24 days<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_WeightedAverageDiscountRateAbstract', window );"><strong>Weighted Average Discount Rate:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent', window );">Operating leases</a></td>
<td class="nump">1.49%<span></span>
</td>
<td class="nump">1.39%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfLeaseExpensesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfLeaseExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageDiscountRateAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageDiscountRateAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_WeightedAverageRemainingLeaseTermAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_WeightedAverageRemainingLeaseTermAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123391704&amp;loc=SL77918638-209977<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseLeaseIncomeLeasePayments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 270<br> -SubTopic 10<br> -Section 50<br> -Paragraph 6A<br> -URI https://asc.fasb.org/extlink&amp;oid=126900988&amp;loc=SL77927221-108306<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 30<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=124258985&amp;loc=SL77919372-209981<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseLeaseIncomeLeasePayments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average discount rate for operating lease calculated at point in time.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(4)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 55<br> -Paragraph 53<br> -URI https://asc.fasb.org/extlink&amp;oid=123414884&amp;loc=SL77918982-209971<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 842<br> -SubTopic 20<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (g)(3)<br> -URI https://asc.fasb.org/extlink&amp;oid=128292326&amp;loc=SL77918686-209980<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>85
<FILENAME>R73.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923539856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Lease (Details) - Schedule of minimum future annual payments under non-cancellable leases<br></strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>USD ($)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract', window );"><strong>Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears', window );">2023</a></td>
<td class="nump">$ 374,478<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears', window );">2024</a></td>
<td class="nump">389,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears', window );">2025</a></td>
<td class="nump">348,837<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears', window );">2026</a></td>
<td class="nump">56,916<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter', window );">2027</a></td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_OperatingLeasesFutureMinimumPaymentDue', window );">Total future minimum lease payments, undiscounted</a></td>
<td class="nump">1,169,844<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction', window );">Less: Imputed interest</a></td>
<td class="nump">8,703<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions', window );">Present value of future minimum lease payments</a></td>
<td class="nump">$ 1,161,141<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of interest portion of minimum lease payments sale lease back transaction.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in five years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in four years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in three years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due in two years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of operating leases future minimum payment due there after.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of present value of future minimum lease payment sale lease back transactions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>86
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
							function toggleNextSibling (e) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm140237923168640">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Subsequent Events (Details)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="2">1 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Oct. 15, 2021 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2021 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Feb. 23, 2023 </div>
<div>USD ($) </div>
<div>$ / shares </div>
<div>shares</div>
</th>
<th class="th">
<div>Apr. 16, 2022 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Jul. 14, 2023 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Jan. 14, 2023 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Jan. 03, 2023 </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>shares</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>USD ($)</div>
</th>
<th class="th">
<div>Sep. 06, 2022 </div>
<div>TWD ($)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>shares</div>
</th>
<th class="th">
<div>Jun. 29, 2021 </div>
<div>shares</div>
</th>
<th class="th">
<div>May 17, 2021 </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common shares, issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">32,857,329<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,926,322<span></span>
</td>
<td class="nump">50,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principle amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 243,750<span></span>
</td>
<td class="nump">$ 7,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Initial conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2.25<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Common stock , exercise price (in Dollars per share) | $ / shares</a></td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember', window );">Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommonStockSharesIssued', window );">Common shares, issued (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">223,411<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 20,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember', window );">Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_InvestmentOwnedBalancePrincipalAmount', window );">Principal amount | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 650,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member] | Subsequent Event [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_principalAmount', window );">Principle amount | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,704,167<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchasePrice', window );">Purchase price | $</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,175,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Initial conversion price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockOptionExercisePriceIncrease', window );">Common stock , exercise price (in Dollars per share) | $ / shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.05<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember', window );">Lind Global Fund II [Member] | Forecast [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_SubsequentEventsDetailsLineItems', window );"><strong>Subsequent Events (Details) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_abvc_PurchaseWarrant', window );">Purchase warrants (in Shares) | shares</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,291,667<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchasePrice">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of purchase price.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchasePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_PurchaseWarrant">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of purchase warrant.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_PurchaseWarrant</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_SubsequentEventsDetailsLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_SubsequentEventsDetailsLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:stringItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_abvc_principalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">abvc_principalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>abvc_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 210<br> -SubTopic 10<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -URI https://asc.fasb.org/extlink&amp;oid=120391452&amp;loc=d3e13212-122682<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The price per share of the conversion feature embedded in the debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466204&amp;loc=SL6031898-161870<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 470<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=123466505&amp;loc=SL123495323-112611<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InvestmentOwnedBalancePrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For investments which are quantified by principal amount, the principle balance held at close of period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 210<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (c)<br> -URI https://asc.fasb.org/extlink&amp;oid=99383244&amp;loc=d3e12121-115841<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 946<br> -SubTopic 320<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.12-12B(Column B))<br> -URI https://asc.fasb.org/extlink&amp;oid=122147990&amp;loc=d3e611197-123010<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_InvestmentOwnedBalancePrincipalAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockOptionExercisePriceIncrease">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Publisher FASB<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -URI https://asc.fasb.org/extlink&amp;oid=126973232&amp;loc=d3e21475-112644<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StockOptionExercisePriceIncrease</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_StatementScenarioAxis=srt_ScenarioForecastMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_StatementScenarioAxis=srt_ScenarioForecastMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_RelatedPartyTransactionsByRelatedPartyAxis=abvc_LindGlobalFundIIMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>87
<FILENAME>ea179595-s1a2_abvcbio_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:abvc="http://metuboutique.com/20221231"
  xmlns:dei="http://xbrl.sec.gov/dei/2022"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2022"
  xmlns:us-gaap="http://fasb.org/us-gaap/2022"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="abvc-20221231.xsd" xlink:type="simple"/>
    <context id="c0">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c1">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c2">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c3">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c4">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c5">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c6">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c7">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c8">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c9">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c10">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c11">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c12">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c13">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c15">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c16">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c17">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c18">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c19">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c20">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c21">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c22">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c23">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c24">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c25">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c26">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c27">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c28">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c29">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c32">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c33">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c34">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">abvc:SubscribedStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c35">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c36">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c37">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AccumulatedOtherComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c38">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:TreasuryStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c39">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c40">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-02-08</instant>
        </period>
    </context>
    <context id="c41">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-02-01</startDate>
            <endDate>2016-02-08</endDate>
        </period>
    </context>
    <context id="c42">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c43">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c44">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c45">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BriVisionShareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c46">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c47">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ShareExchangeAgreementOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c48">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:MergerAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-02-01</startDate>
            <endDate>2019-02-08</endDate>
        </period>
    </context>
    <context id="c49">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2017-01-31</instant>
        </period>
    </context>
    <context id="c50">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-09-30</instant>
        </period>
    </context>
    <context id="c51">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2016-03-21</instant>
        </period>
    </context>
    <context id="c52">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BiokeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c53">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c54">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c55">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c56">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c57">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c58">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c59">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c60">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c61">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-07-02</startDate>
            <endDate>2016-07-27</endDate>
        </period>
    </context>
    <context id="c62">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2015-12-31</instant>
        </period>
    </context>
    <context id="c63">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2015-12-01</startDate>
            <endDate>2015-12-31</endDate>
        </period>
    </context>
    <context id="c64">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-08-02</startDate>
            <endDate>2016-08-31</endDate>
        </period>
    </context>
    <context id="c65">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BHKCoDevelopmentAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c66">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-08-02</startDate>
            <endDate>2017-08-15</endDate>
        </period>
    </context>
    <context id="c67">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-05-02</startDate>
            <endDate>2017-05-26</endDate>
        </period>
    </context>
    <context id="c68">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:CodevelopmentagreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-12-31</instant>
        </period>
    </context>
    <context id="c69">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2018-12-02</startDate>
            <endDate>2018-12-24</endDate>
        </period>
    </context>
    <context id="c70">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-01</startDate>
            <endDate>2018-09-30</endDate>
        </period>
    </context>
    <context id="c71">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c72">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-09-02</startDate>
            <endDate>2017-09-25</endDate>
        </period>
    </context>
    <context id="c73">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">us-gaap:CollaborativeArrangementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-01-01</startDate>
            <endDate>2017-12-31</endDate>
        </period>
    </context>
    <context id="c74">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-06-30</instant>
        </period>
    </context>
    <context id="c75">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:BioFirstStockPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-08-05</instant>
        </period>
    </context>
    <context id="c76">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c77">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:LandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c78">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c79">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">abvc:BuildingsAndLeaseholdImprovementsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c80">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c81">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:MachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c82">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c83">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OfficeEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c84">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c85">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c86">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c87">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c88">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c89">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c90">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c91">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c92">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c93">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c94">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c95">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c96">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c97">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c98">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c99">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c100">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c101">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c102">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c103">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c104">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c105">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c106">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BraingenesisBiotechnologyCoLtdMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c107">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c108">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenepharmBiotechCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c109">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c110">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c111">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c112">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c113">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c114">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c115">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c116">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c117">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c118">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c119">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c120">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c121">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c122">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c123">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c124">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:BioFirstMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c125">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c126">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ConsolidatedEntitiesAxis">abvc:RgeneMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c127">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-23</endDate>
        </period>
    </context>
    <context id="c128">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-05-17</instant>
        </period>
    </context>
    <context id="c129">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-07-21</endDate>
        </period>
    </context>
    <context id="c130">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-07-21</instant>
        </period>
    </context>
    <context id="c131">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c132">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c133">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c134">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:UnsecuredConvertiblePromissoryNoteMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c135">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c136">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">us-gaap:ConvertibleNotesPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c137">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-06-28</instant>
        </period>
    </context>
    <context id="c138">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2016-06-28</instant>
        </period>
    </context>
    <context id="c139">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2016-06-01</startDate>
            <endDate>2016-06-28</endDate>
        </period>
    </context>
    <context id="c140">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-09-01</startDate>
            <endDate>2017-09-06</endDate>
        </period>
    </context>
    <context id="c141">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-09-06</instant>
        </period>
    </context>
    <context id="c142">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-09-06</instant>
        </period>
    </context>
    <context id="c143">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-10-01</instant>
        </period>
    </context>
    <context id="c144">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2018-10-01</instant>
        </period>
    </context>
    <context id="c145">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2018-09-25</startDate>
            <endDate>2018-10-01</endDate>
        </period>
    </context>
    <context id="c146">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-09-06</instant>
        </period>
    </context>
    <context id="c147">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-09-06</instant>
        </period>
    </context>
    <context id="c148">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-09-01</startDate>
            <endDate>2019-09-06</endDate>
        </period>
    </context>
    <context id="c149">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-09-06</instant>
        </period>
    </context>
    <context id="c150">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-09-06</instant>
        </period>
    </context>
    <context id="c151">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedLoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-09-01</startDate>
            <endDate>2020-09-06</endDate>
        </period>
    </context>
    <context id="c152">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-06</endDate>
        </period>
    </context>
    <context id="c153">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-09-06</instant>
        </period>
    </context>
    <context id="c154">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-09-06</startDate>
            <endDate>2022-09-06</endDate>
        </period>
    </context>
    <context id="c155">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c156">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c157">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c158">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayUnitedBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c159">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-06-12</instant>
        </period>
    </context>
    <context id="c160">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-07-19</instant>
        </period>
    </context>
    <context id="c161">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-07-19</instant>
        </period>
    </context>
    <context id="c162">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2017-06-12</instant>
        </period>
    </context>
    <context id="c163">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-06-01</startDate>
            <endDate>2017-06-12</endDate>
        </period>
    </context>
    <context id="c164">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2017-07-01</startDate>
            <endDate>2017-07-19</endDate>
        </period>
    </context>
    <context id="c165">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2017-07-01</startDate>
            <endDate>2017-07-19</endDate>
        </period>
    </context>
    <context id="c166">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-07-18</instant>
        </period>
    </context>
    <context id="c167">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-07-18</instant>
        </period>
    </context>
    <context id="c168">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-19</instant>
        </period>
    </context>
    <context id="c169">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-01-19</instant>
        </period>
    </context>
    <context id="c170">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-17</instant>
        </period>
    </context>
    <context id="c171">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-17</instant>
        </period>
    </context>
    <context id="c172">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-15</instant>
        </period>
    </context>
    <context id="c173">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-15</instant>
        </period>
    </context>
    <context id="c174">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="abvc:TypeOfCurrencyAxis">abvc:NTMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-15</instant>
        </period>
    </context>
    <context id="c175">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-07-15</instant>
        </period>
    </context>
    <context id="c176">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-07-15</instant>
        </period>
    </context>
    <context id="c177">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-07-14</instant>
        </period>
    </context>
    <context id="c178">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-14</instant>
        </period>
    </context>
    <context id="c179">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c180">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c181">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-01-21</instant>
        </period>
    </context>
    <context id="c182">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2019-01-21</instant>
        </period>
    </context>
    <context id="c183">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2019-01-21</instant>
        </period>
    </context>
    <context id="c184">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:LoanAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2019-01-01</startDate>
            <endDate>2019-01-08</endDate>
        </period>
    </context>
    <context id="c185">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-04-08</instant>
        </period>
    </context>
    <context id="c186">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-10-03</instant>
        </period>
    </context>
    <context id="c187">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-03</instant>
        </period>
    </context>
    <context id="c188">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-24</instant>
        </period>
    </context>
    <context id="c189">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-24</instant>
        </period>
    </context>
    <context id="c190">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c191">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c192">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c193">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c194">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CTBCBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c195">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c196">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShortTermDebtTypeAxis">abvc:CathayBankMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c197">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-04-04</startDate>
            <endDate>2020-04-14</endDate>
        </period>
    </context>
    <context id="c198">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c199">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-29</endDate>
        </period>
    </context>
    <context id="c200">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-02-01</startDate>
            <endDate>2021-02-07</endDate>
        </period>
    </context>
    <context id="c201">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-02-07</instant>
        </period>
    </context>
    <context id="c202">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-03-15</instant>
        </period>
    </context>
    <context id="c203">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-09-01</startDate>
            <endDate>2021-09-28</endDate>
        </period>
    </context>
    <context id="c204">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-15</endDate>
        </period>
    </context>
    <context id="c205">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:PAYCHECKPROTECTIONPROGRAMMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c206">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2019-01-31</instant>
        </period>
    </context>
    <context id="c207">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2019-01-25</startDate>
            <endDate>2019-01-31</endDate>
        </period>
    </context>
    <context id="c208">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-02-18</instant>
        </period>
    </context>
    <context id="c209">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-08-01</startDate>
            <endDate>2020-08-17</endDate>
        </period>
    </context>
    <context id="c210">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-08-01</startDate>
            <endDate>2021-08-26</endDate>
        </period>
    </context>
    <context id="c211">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-06-01</startDate>
            <endDate>2022-06-16</endDate>
        </period>
    </context>
    <context id="c212">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-07-01</instant>
        </period>
    </context>
    <context id="c213">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-30</instant>
        </period>
    </context>
    <context id="c214">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-09-07</instant>
        </period>
    </context>
    <context id="c215">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-01</instant>
        </period>
    </context>
    <context id="c216">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c217">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c218">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-11-30</instant>
        </period>
    </context>
    <context id="c219">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c220">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BHKCoDevelopmentsAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2015-02-01</startDate>
            <endDate>2015-02-24</endDate>
        </period>
    </context>
    <context id="c221">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-05-01</startDate>
            <endDate>2020-05-08</endDate>
        </period>
    </context>
    <context id="c222">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-05-08</instant>
        </period>
    </context>
    <context id="c223">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-05-08</instant>
        </period>
    </context>
    <context id="c224">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c225">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c226">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c227">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-12-31</endDate>
        </period>
    </context>
    <context id="c228">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c229">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:JIANGSMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c230">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c231">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c232">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstCorporationtheBioFirstMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c233">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c234">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:RgeneCorporationtheRgeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c235">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneCorporationtheYuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c236">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneCorporationtheAsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c237">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EugeneJiangMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c238">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointTechnologyLtdtheKeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c239">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionArtsPromotionInctheLionArtsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c240">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YoshinobuOdairatheOdairaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c241">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmInctheGenePharmMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c242">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c243">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAInctheLBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c244">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LionGeneCorporationtheLionGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c245">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c246">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KimhoConsultantsCoLtdtheKimhoOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c247">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyVenturesLLCAmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c248">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioLiteJapanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c249">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioHopeKingCorporationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c250">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ABVCBioPharmaHKLimitedMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c251">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c252">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:GenePharmIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c253">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c254">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AmkeyMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c255">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RevenueMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c256">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RevenuesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c257">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:RevenuesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c258">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BioFirstAustraliaMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c259">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c260">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:LBGUSAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c261">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c262">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:KeypointMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c263">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c264">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:AsiaGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c265">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c266">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:YuanGeneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c267">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c268">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:TheJiangsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c269">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c270">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:DueToshareholdersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c271">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-07-01</startDate>
            <endDate>2020-07-08</endDate>
        </period>
    </context>
    <context id="c272">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-12-31</instant>
        </period>
    </context>
    <context id="c273">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-01-01</startDate>
            <endDate>2020-12-31</endDate>
        </period>
    </context>
    <context id="c274">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-06-29</instant>
        </period>
    </context>
    <context id="c275">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:WallachBethCapitalLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-29</instant>
        </period>
    </context>
    <context id="c276">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-01-01</startDate>
            <endDate>2021-01-31</endDate>
        </period>
    </context>
    <context id="c277">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ViewTradeSecuritiesIncMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-06-29</instant>
        </period>
    </context>
    <context id="c278">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-07-01</startDate>
            <endDate>2021-07-31</endDate>
        </period>
    </context>
    <context id="c279">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-31</endDate>
        </period>
    </context>
    <context id="c280">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-08-05</instant>
        </period>
    </context>
    <context id="c281">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:IPOMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-08-01</startDate>
            <endDate>2021-08-31</endDate>
        </period>
    </context>
    <context id="c282">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-30</endDate>
        </period>
    </context>
    <context id="c283">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesAWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c284">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">abvc:SeriesBWarrantsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c285">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c286">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-11-01</startDate>
            <endDate>2021-11-30</endDate>
        </period>
    </context>
    <context id="c287">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MinimumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c288">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:RangeAxis">srt:MaximumMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:ConsultingAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-11-30</instant>
        </period>
    </context>
    <context id="c289">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-01-31</instant>
        </period>
    </context>
    <context id="c290">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:SecuritiesPurchaseAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-01-31</endDate>
        </period>
    </context>
    <context id="c291">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsidiarySaleOfStockAxis">us-gaap:PrivatePlacementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-01-31</instant>
        </period>
    </context>
    <context id="c292">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-03-31</instant>
        </period>
    </context>
    <context id="c293">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-03-01</startDate>
            <endDate>2022-03-31</endDate>
        </period>
    </context>
    <context id="c294">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-05-01</startDate>
            <endDate>2022-05-31</endDate>
        </period>
    </context>
    <context id="c295">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-05-31</instant>
        </period>
    </context>
    <context id="c296">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-05-31</instant>
        </period>
    </context>
    <context id="c297">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:BarlewHoldingsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-07-10</endDate>
        </period>
    </context>
    <context id="c298">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionAxis">abvc:InverlewAdvisorsLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-07-01</startDate>
            <endDate>2022-07-01</endDate>
        </period>
    </context>
    <context id="c299">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:TypeOfArrangementAxis">abvc:ShareExchangeAgreementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-12-01</startDate>
            <endDate>2022-12-01</endDate>
        </period>
    </context>
    <context id="c300">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-10-01</startDate>
            <endDate>2020-10-30</endDate>
        </period>
    </context>
    <context id="c301">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-10-30</instant>
        </period>
    </context>
    <context id="c302">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2020-11-21</instant>
        </period>
    </context>
    <context id="c303">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2020-11-01</startDate>
            <endDate>2020-11-21</endDate>
        </period>
    </context>
    <context id="c304">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2021-10-15</instant>
        </period>
    </context>
    <context id="c305">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2021-10-04</startDate>
            <endDate>2021-10-15</endDate>
        </period>
    </context>
    <context id="c306">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <instant>2022-04-16</instant>
        </period>
    </context>
    <context id="c307">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
        </entity>
        <period>
            <startDate>2022-04-01</startDate>
            <endDate>2022-04-16</endDate>
        </period>
    </context>
    <context id="c308">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PlanNameAxis">abvc:TwoThousandSixteenEquityIncentivePlanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c309">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-12-31</instant>
        </period>
    </context>
    <context id="c310">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2022-01-01</startDate>
            <endDate>2022-12-31</endDate>
        </period>
    </context>
    <context id="c311">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis">us-gaap:EmployeeStockOptionMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="c312">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-03</instant>
        </period>
    </context>
    <context id="c313">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-01-14</instant>
        </period>
    </context>
    <context id="c314">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-07-14</instant>
        </period>
    </context>
    <context id="c315">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-01</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <context id="c316">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:SubsequentEventTypeAxis">us-gaap:SubsequentEventMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-02-23</instant>
        </period>
    </context>
    <context id="c317">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001173313</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:StatementScenarioAxis">srt:ScenarioForecastMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:RelatedPartyTransactionsByRelatedPartyAxis">abvc:LindGlobalFundIIMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-02-01</startDate>
            <endDate>2023-02-23</endDate>
        </period>
    </context>
    <unit id="usd">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="usdPershares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="shares">
        <measure>shares</measure>
    </unit>
    <unit id="pure">
        <measure>pure</measure>
    </unit>
    <unit id="twd">
        <measure>iso4217:TWD</measure>
    </unit>
    <dei:EntityRegistrantName contextRef="c0">ABVC BIOPHARMA, INC.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="c0">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityFilerCategory contextRef="c0">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="c0">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="c0">false</dei:EntityEmergingGrowthCompany>
    <dei:AmendmentDescription contextRef="c0">ABVC BioPharma, Inc. is filing this Amendment
No. 2 (this &#x201c;Amendment No. 2&#x201d;) to the Registration Statement on Form F-1 (Registration No. 333-271416), originally filed
on April 24, 2023 and amended on May 10, 2023 (as amended, the &#x201c;Registration Statement&#x201d;), to update the Offering section
on page 7 and the Selling Stockholders section on page 88 to reflect the same number of shares as reflected on the cover, as per an SEC
comment requesting us to do so. We are also updating the cover page and Exhibit 107 to accurately reflect the number of shares to be
registered under the Note, since the cover page and Exhibit 107 of the Registration Statement inadvertently only registered the number
of shares underlying the purchase price of the Notes, rather than the principal amount of the Notes.</dei:AmendmentDescription>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c1" decimals="0" unitRef="usd">85265</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" unitRef="usd">5828548</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue contextRef="c1" decimals="0" unitRef="usd">1306463</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" unitRef="usd">736667</us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c1" decimals="0" unitRef="usd">98325</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent contextRef="c2" decimals="0" unitRef="usd">280692</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableRelatedPartiesCurrent contextRef="c1" decimals="0" unitRef="usd">757343</us-gaap:AccountsReceivableRelatedPartiesCurrent>
    <us-gaap:AccountsReceivableRelatedPartiesCurrent contextRef="c2" decimals="0" unitRef="usd">145399</us-gaap:AccountsReceivableRelatedPartiesCurrent>
    <abvc:PrepaymentForLongtermInvestments contextRef="c1" decimals="0" unitRef="usd">513819</abvc:PrepaymentForLongtermInvestments>
    <us-gaap:InventoryNet contextRef="c2" decimals="0" unitRef="usd">25975</us-gaap:InventoryNet>
    <us-gaap:ShortTermInvestments contextRef="c1" decimals="0" unitRef="usd">75797</us-gaap:ShortTermInvestments>
    <us-gaap:ShortTermInvestments contextRef="c2" decimals="0" unitRef="usd">108147</us-gaap:ShortTermInvestments>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c1" decimals="0" unitRef="usd">150235</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent contextRef="c2" decimals="0" unitRef="usd">528354</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c1" decimals="0" unitRef="usd">2987247</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c2" decimals="0" unitRef="usd">7653782</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c1" decimals="0" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet contextRef="c2" decimals="0" unitRef="usd">525881</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c1" decimals="0" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:OperatingLeaseRightOfUseAsset contextRef="c2" decimals="0" unitRef="usd">1471899</us-gaap:OperatingLeaseRightOfUseAsset>
    <us-gaap:LongTermInvestments contextRef="c1" decimals="0" unitRef="usd">842070</us-gaap:LongTermInvestments>
    <us-gaap:LongTermInvestments contextRef="c2" decimals="0" unitRef="usd">932755</us-gaap:LongTermInvestments>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c1" decimals="0" unitRef="usd">117110</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet contextRef="c2" decimals="0" unitRef="usd">981912</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c1" decimals="0" unitRef="usd">135135</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:PrepaidExpenseNoncurrent contextRef="c2" decimals="0" unitRef="usd">119309</us-gaap:PrepaidExpenseNoncurrent>
    <us-gaap:SecurityDeposit contextRef="c1" decimals="0" unitRef="usd">58838</us-gaap:SecurityDeposit>
    <us-gaap:SecurityDeposit contextRef="c2" decimals="0" unitRef="usd">41157</us-gaap:SecurityDeposit>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c1" decimals="0" unitRef="usd">2838578</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <abvc:PrepaymentForLongtermInvestmentsNoncurrent contextRef="c2" decimals="0" unitRef="usd">1153155</abvc:PrepaymentForLongtermInvestmentsNoncurrent>
    <us-gaap:DueFromRelatedPartiesNoncurrent contextRef="c1" decimals="0" unitRef="usd">1141378</us-gaap:DueFromRelatedPartiesNoncurrent>
    <us-gaap:DueFromRelatedPartiesNoncurrent contextRef="c2" decimals="0" unitRef="usd">818183</us-gaap:DueFromRelatedPartiesNoncurrent>
    <us-gaap:Assets contextRef="c1" decimals="0" unitRef="usd">9855475</us-gaap:Assets>
    <us-gaap:Assets contextRef="c2" decimals="0" unitRef="usd">13698033</us-gaap:Assets>
    <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="c1" decimals="0" unitRef="usd">1893750</us-gaap:ShortTermBankLoansAndNotesPayable>
    <us-gaap:ShortTermBankLoansAndNotesPayable contextRef="c2" decimals="0" unitRef="usd">1640000</us-gaap:ShortTermBankLoansAndNotesPayable>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c1" decimals="0" unitRef="usd">2909587</us-gaap:AccruedLiabilitiesCurrent>
    <us-gaap:AccruedLiabilitiesCurrent contextRef="c2" decimals="0" unitRef="usd">1300803</us-gaap:AccruedLiabilitiesCurrent>
    <abvc:AdvanceFromCustomers contextRef="c1" decimals="0" unitRef="usd">10985</abvc:AdvanceFromCustomers>
    <abvc:AdvanceFromCustomers contextRef="c2" decimals="0" unitRef="usd">10985</abvc:AdvanceFromCustomers>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c1" decimals="0" unitRef="usd">369314</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:OperatingLeaseLiabilityCurrent contextRef="c2" decimals="0" unitRef="usd">347100</us-gaap:OperatingLeaseLiabilityCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="c1" decimals="0" unitRef="usd">635893</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:DueToRelatedPartiesCurrent contextRef="c2" decimals="0" unitRef="usd">393424</us-gaap:DueToRelatedPartiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c1" decimals="0" unitRef="usd">5819529</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c2" decimals="0" unitRef="usd">3692312</us-gaap:LiabilitiesCurrent>
    <us-gaap:SecurityDepositLiability contextRef="c1" decimals="0" unitRef="usd">7980</us-gaap:SecurityDepositLiability>
    <us-gaap:SecurityDepositLiability contextRef="c2" decimals="0" unitRef="usd">10580</us-gaap:SecurityDepositLiability>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c1" decimals="0" unitRef="usd">791827</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:OperatingLeaseLiabilityNoncurrent contextRef="c2" decimals="0" unitRef="usd">1124799</us-gaap:OperatingLeaseLiabilityNoncurrent>
    <us-gaap:Liabilities contextRef="c1" decimals="0" unitRef="usd">6619336</us-gaap:Liabilities>
    <us-gaap:Liabilities contextRef="c2" decimals="0" unitRef="usd">4827691</us-gaap:Liabilities>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c1" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare contextRef="c2" decimals="3" unitRef="usdPershares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c1" decimals="0" unitRef="shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized contextRef="c2" decimals="0" unitRef="shares">20000000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c1" decimals="3" unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare contextRef="c2" decimals="3" unitRef="usdPershares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesAuthorized contextRef="c1" decimals="0" unitRef="shares">100000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized contextRef="c2" decimals="0" unitRef="shares">100000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesIssued contextRef="c1" decimals="0" unitRef="shares">32857329</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="c1" decimals="0" unitRef="shares">32857329</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued contextRef="c2" decimals="0" unitRef="shares">28926322</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding contextRef="c2" decimals="0" unitRef="shares">28926322</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue contextRef="c1" decimals="0" unitRef="usd">32857</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue contextRef="c2" decimals="0" unitRef="usd">28926</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital contextRef="c1" decimals="0" unitRef="usd">67907479</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital contextRef="c2" decimals="0" unitRef="usd">58113667</us-gaap:AdditionalPaidInCapital>
    <us-gaap:StockholdersEquityNoteSubscriptionsReceivable contextRef="c1" decimals="0" unitRef="usd">1354440</us-gaap:StockholdersEquityNoteSubscriptionsReceivable>
    <us-gaap:StockholdersEquityNoteSubscriptionsReceivable contextRef="c2" decimals="0" unitRef="usd">2257400</us-gaap:StockholdersEquityNoteSubscriptionsReceivable>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c1" decimals="0" unitRef="usd">-54904439</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit contextRef="c2" decimals="0" unitRef="usd">-38481200</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="c1" decimals="0" unitRef="usd">-517128</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax contextRef="c2" decimals="0" unitRef="usd">-539660</us-gaap:AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax>
    <us-gaap:TreasuryStockValue contextRef="c1" decimals="0" unitRef="usd">9100000</us-gaap:TreasuryStockValue>
    <us-gaap:TreasuryStockValue contextRef="c2" decimals="0" unitRef="usd">9100000</us-gaap:TreasuryStockValue>
    <us-gaap:StockholdersEquity contextRef="c1" decimals="0" unitRef="usd">3098585</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity contextRef="c2" decimals="0" unitRef="usd">8843653</us-gaap:StockholdersEquity>
    <us-gaap:MinorityInterest contextRef="c1" decimals="0" unitRef="usd">137554</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest contextRef="c2" decimals="0" unitRef="usd">26689</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c1" decimals="0" unitRef="usd">3236139</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c2" decimals="0" unitRef="usd">8870342</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c1" decimals="0" unitRef="usd">9855475</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity contextRef="c2" decimals="0" unitRef="usd">13698033</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues contextRef="c0" decimals="0" unitRef="usd">969783</us-gaap:Revenues>
    <us-gaap:Revenues contextRef="c3" decimals="0" unitRef="usd">355797</us-gaap:Revenues>
    <us-gaap:CostOfRevenue contextRef="c0" decimals="0" unitRef="usd">286415</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue contextRef="c3" decimals="0" unitRef="usd">5086</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit contextRef="c0" decimals="0" unitRef="usd">683368</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c3" decimals="0" unitRef="usd">350711</us-gaap:GrossProfit>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c0" decimals="0" unitRef="usd">6067545</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:SellingGeneralAndAdministrativeExpense contextRef="c3" decimals="0" unitRef="usd">5746119</us-gaap:SellingGeneralAndAdministrativeExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c0" decimals="0" unitRef="usd">2693457</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:ResearchAndDevelopmentExpense contextRef="c3" decimals="0" unitRef="usd">1003805</us-gaap:ResearchAndDevelopmentExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c0" decimals="0" unitRef="usd">7036778</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="c3" decimals="0" unitRef="usd">5306755</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:OperatingExpenses contextRef="c0" decimals="0" unitRef="usd">15797780</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="c3" decimals="0" unitRef="usd">12056679</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss contextRef="c0" decimals="0" unitRef="usd">-15114412</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="c3" decimals="0" unitRef="usd">-11705968</us-gaap:OperatingIncomeLoss>
    <us-gaap:InvestmentIncomeInterest contextRef="c0" decimals="0" unitRef="usd">187817</us-gaap:InvestmentIncomeInterest>
    <us-gaap:InvestmentIncomeInterest contextRef="c3" decimals="0" unitRef="usd">43196</us-gaap:InvestmentIncomeInterest>
    <us-gaap:InterestExpense contextRef="c0" decimals="0" unitRef="usd">293968</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="c3" decimals="0" unitRef="usd">227210</us-gaap:InterestExpense>
    <abvc:RentIncome contextRef="c0" decimals="0" unitRef="usd">107150</abvc:RentIncome>
    <abvc:RentIncome contextRef="c3" decimals="0" unitRef="usd">134576</abvc:RentIncome>
    <abvc:OperatingSubleaseIncomeRelatedParties contextRef="c3" decimals="0" unitRef="usd">4800</abvc:OperatingSubleaseIncomeRelatedParties>
    <us-gaap:GoodwillImpairmentLoss contextRef="c0" decimals="0" unitRef="usd">110125</us-gaap:GoodwillImpairmentLoss>
    <us-gaap:RealizedInvestmentGainsLosses contextRef="c0" decimals="0" unitRef="usd">-7446</us-gaap:RealizedInvestmentGainsLosses>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c0" decimals="0" unitRef="usd">-259463</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:ForeignCurrencyTransactionGainLossBeforeTax contextRef="c3" decimals="0" unitRef="usd">426316</us-gaap:ForeignCurrencyTransactionGainLossBeforeTax>
    <us-gaap:EquitySecuritiesFvNiRealizedGainLoss contextRef="c3" decimals="0" unitRef="usd">-269844</us-gaap:EquitySecuritiesFvNiRealizedGainLoss>
    <us-gaap:OtherIncome contextRef="c0" decimals="0" unitRef="usd">-24149</us-gaap:OtherIncome>
    <us-gaap:OtherIncome contextRef="c3" decimals="0" unitRef="usd">22409</us-gaap:OtherIncome>
    <us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment contextRef="c3" decimals="0" unitRef="usd">360898</us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c0" decimals="0" unitRef="usd">-400184</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense contextRef="c3" decimals="0" unitRef="usd">495141</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c0" decimals="0" unitRef="usd">-15514596</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="c3" decimals="0" unitRef="usd">-11210827</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">797778</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="c3" decimals="0" unitRef="usd">825024</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" unitRef="usd">-16312374</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c3" decimals="0" unitRef="usd">-12035851</us-gaap:ProfitLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c0" decimals="0" unitRef="usd">110865</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="c3" decimals="0" unitRef="usd">802962</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLoss contextRef="c0" decimals="0" unitRef="usd">-16423239</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss contextRef="c3" decimals="0" unitRef="usd">-12838813</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="c0" decimals="0" unitRef="usd">-22532</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
    <us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax contextRef="c3" decimals="0" unitRef="usd">-25200</us-gaap:OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c0" decimals="0" unitRef="usd">-16445771</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax contextRef="c3" decimals="0" unitRef="usd">-12864013</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareBasic contextRef="c0" decimals="2" unitRef="usdPershares">-0.52</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="c3" decimals="2" unitRef="usdPershares">-0.51</us-gaap:EarningsPerShareBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c0" decimals="0" unitRef="shares">31664660</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:WeightedAverageNumberOfSharesOutstandingBasic contextRef="c3" decimals="0" unitRef="shares">25053522</us-gaap:WeightedAverageNumberOfSharesOutstandingBasic>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" unitRef="usd">-16312374</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c3" decimals="0" unitRef="usd">-12035851</us-gaap:ProfitLoss>
    <us-gaap:Depreciation contextRef="c0" decimals="0" unitRef="usd">23799</us-gaap:Depreciation>
    <us-gaap:Depreciation contextRef="c3" decimals="0" unitRef="usd">11993</us-gaap:Depreciation>
    <us-gaap:ShareBasedCompensation contextRef="c0" decimals="0" unitRef="usd">7036778</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="c3" decimals="0" unitRef="usd">5306755</us-gaap:ShareBasedCompensation>
    <us-gaap:UnrealizedGainLossOnInvestments contextRef="c3" decimals="0" unitRef="usd">-269844</us-gaap:UnrealizedGainLossOnInvestments>
    <abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses contextRef="c0" decimals="0" unitRef="usd">-25975</abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses>
    <abvc:ProvisionForDoubtfulAccount contextRef="c0" decimals="0" unitRef="usd">-184589</abvc:ProvisionForDoubtfulAccount>
    <abvc:GovernmentGrantIncome contextRef="c3" decimals="0" unitRef="usd">360898</abvc:GovernmentGrantIncome>
    <us-gaap:OtherNoncashIncomeExpense contextRef="c0" decimals="0" unitRef="usd">-32350</us-gaap:OtherNoncashIncomeExpense>
    <abvc:InvestmentLoss contextRef="c0" decimals="0" unitRef="usd">110125</abvc:InvestmentLoss>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">864802</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxExpenseBenefit contextRef="c3" decimals="0" unitRef="usd">824199</us-gaap:DeferredIncomeTaxExpenseBenefit>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c0" decimals="0" unitRef="usd">614166</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable contextRef="c3" decimals="0" unitRef="usd">120980</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="c0" decimals="0" unitRef="usd">238092</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <us-gaap:IncreaseDecreaseInSecurityDeposits contextRef="c3" decimals="0" unitRef="usd">-357276</us-gaap:IncreaseDecreaseInSecurityDeposits>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="c0" decimals="0" unitRef="usd">837014</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties contextRef="c3" decimals="0" unitRef="usd">595037</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInInventories contextRef="c3" decimals="0" unitRef="usd">25830</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInAccountsPayable contextRef="c3" decimals="0" unitRef="usd">-23044</us-gaap:IncreaseDecreaseInAccountsPayable>
    <us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities contextRef="c0" decimals="0" unitRef="usd">1608784</us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities contextRef="c3" decimals="0" unitRef="usd">-173151</us-gaap:IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities>
    <us-gaap:IncreaseDecreaseInOtherReceivables contextRef="c3" decimals="0" unitRef="usd">1085</us-gaap:IncreaseDecreaseInOtherReceivables>
    <abvc:IncreasedecreaseInSecurityDepositReceived contextRef="c0" decimals="0" unitRef="usd">2600</abvc:IncreasedecreaseInSecurityDepositReceived>
    <us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="c0" decimals="0" unitRef="usd">242469</us-gaap:IncreaseDecreaseInDueToRelatedParties>
    <us-gaap:IncreaseDecreaseInDueToRelatedParties contextRef="c3" decimals="0" unitRef="usd">-317358</us-gaap:IncreaseDecreaseInDueToRelatedParties>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c0" decimals="0" unitRef="usd">-7398391</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities contextRef="c3" decimals="0" unitRef="usd">-7597719</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:PaymentsToAcquireInvestments contextRef="c3" decimals="0" unitRef="usd">107547</us-gaap:PaymentsToAcquireInvestments>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c0" decimals="0" unitRef="usd">119692</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment contextRef="c3" decimals="0" unitRef="usd">17503</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireLongtermInvestments contextRef="c0" decimals="0" unitRef="usd">1601992</us-gaap:PaymentsToAcquireLongtermInvestments>
    <us-gaap:PaymentsToAcquireLongtermInvestments contextRef="c3" decimals="0" unitRef="usd">680916</us-gaap:PaymentsToAcquireLongtermInvestments>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c0" decimals="0" unitRef="usd">-1721684</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities contextRef="c3" decimals="0" unitRef="usd">-805966</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c0" decimals="0" unitRef="usd">3663925</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c3" decimals="0" unitRef="usd">11119452</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:PaymentsOfStockIssuanceCosts contextRef="c3" decimals="0" unitRef="usd">850429</us-gaap:PaymentsOfStockIssuanceCosts>
    <us-gaap:RepaymentsOfConvertibleDebt contextRef="c3" decimals="0" unitRef="usd">306836</us-gaap:RepaymentsOfConvertibleDebt>
    <abvc:RepaymentOfShorttermLoan contextRef="c3" decimals="0" unitRef="usd">100000</abvc:RepaymentOfShorttermLoan>
    <abvc:RepaymentOfNotesPayable contextRef="c3" decimals="0" unitRef="usd">107400</abvc:RepaymentOfNotesPayable>
    <us-gaap:ProceedsFromIssuanceOfLongTermDebt contextRef="c3" decimals="0" unitRef="usd">236498</us-gaap:ProceedsFromIssuanceOfLongTermDebt>
    <us-gaap:ProceedsFromShortTermDebt contextRef="c0" decimals="0" unitRef="usd">350000</us-gaap:ProceedsFromShortTermDebt>
    <abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties contextRef="c3" decimals="0" unitRef="usd">4265</abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c0" decimals="0" unitRef="usd">4013925</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities contextRef="c3" decimals="0" unitRef="usd">9995550</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c0" decimals="0" unitRef="usd">-67337</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c3" decimals="0" unitRef="usd">-28021</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c0" decimals="0" unitRef="usd">-5173487</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect contextRef="c3" decimals="0" unitRef="usd">1563844</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c2" decimals="0" unitRef="usd">6565215</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c4" decimals="0" unitRef="usd">5001371</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c1" decimals="0" unitRef="usd">1391728</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents contextRef="c2" decimals="0" unitRef="usd">6565215</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet contextRef="c0" decimals="0" unitRef="usd">285465</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet contextRef="c3" decimals="0" unitRef="usd">333873</us-gaap:InterestPaidNet>
    <us-gaap:IncomeTaxesPaid contextRef="c0" decimals="0" unitRef="usd">1600</us-gaap:IncomeTaxesPaid>
    <abvc:CommonSharesIssuedForDebtConversion contextRef="c3" decimals="0" unitRef="usd">2693548</abvc:CommonSharesIssuedForDebtConversion>
    <us-gaap:SharesOutstanding contextRef="c5" decimals="0" unitRef="shares">24420526</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c5" decimals="0" unitRef="usd">24420</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c6" decimals="0" unitRef="usd">-3160360</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c7" decimals="0" unitRef="usd">40751807</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c8" decimals="0" unitRef="usd">-25642387</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c9" decimals="0" unitRef="usd">564860</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding contextRef="c10" decimals="0" unitRef="shares">-275347</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c10" decimals="0" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c11" decimals="0" unitRef="usd">-776273</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c4" decimals="0" unitRef="usd">2662067</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="c12" decimals="0" unitRef="shares">3027750</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c12" decimals="0" unitRef="usd">3028</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c14" decimals="0" unitRef="usd">10265995</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c3" decimals="0" unitRef="usd">10269023</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="c12" decimals="0" unitRef="shares">366934</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c12" decimals="0" unitRef="usd">367</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c14" decimals="0" unitRef="usd">1728223</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c3" decimals="0" unitRef="usd">1728590</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits contextRef="c12" decimals="0" unitRef="shares">1111112</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c12" decimals="0" unitRef="usd">1111</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c14" decimals="0" unitRef="usd">2692437</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits contextRef="c3" decimals="0" unitRef="usd">2693548</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c13" decimals="0" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c3" decimals="0" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices contextRef="c14" decimals="0" unitRef="usd">2675205</abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices contextRef="c3" decimals="0" unitRef="usd">2675205</abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices>
    <us-gaap:ProfitLoss contextRef="c15" decimals="0" unitRef="usd">-12838813</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c18" decimals="0" unitRef="usd">802962</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c3" decimals="0" unitRef="usd">-12035851</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c16" decimals="0" unitRef="usd">-25200</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c3" decimals="0" unitRef="usd">-25200</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding contextRef="c19" decimals="0" unitRef="shares">28926322</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c19" decimals="0" unitRef="usd">28926</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c20" decimals="0" unitRef="usd">-2257400</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c21" decimals="0" unitRef="usd">58113667</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c22" decimals="0" unitRef="usd">-38481200</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c23" decimals="0" unitRef="usd">539660</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding contextRef="c24" decimals="0" unitRef="shares">-275347</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c24" decimals="0" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c25" decimals="0" unitRef="usd">26689</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c2" decimals="0" unitRef="usd">8870342</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="c26" decimals="0" unitRef="shares">2000000</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c26" decimals="0" unitRef="usd">2000</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c28" decimals="0" unitRef="usd">3661925</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues contextRef="c0" decimals="0" unitRef="usd">3663925</us-gaap:StockIssuedDuringPeriodValueNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesIssuedForServices contextRef="c26" decimals="0" unitRef="shares">1931007</us-gaap:StockIssuedDuringPeriodSharesIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c26" decimals="0" unitRef="usd">1931</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c28" decimals="0" unitRef="usd">4889957</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices contextRef="c0" decimals="0" unitRef="usd">4891888</us-gaap:StockIssuedDuringPeriodValueIssuedForServices>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c27" decimals="0" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation contextRef="c0" decimals="0" unitRef="usd">902960</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross contextRef="c28" decimals="-6" unitRef="usd">1241930000000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross>
    <us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross contextRef="c0" decimals="-6" unitRef="usd">1241930000000</us-gaap:StockIssuedDuringPeriodValueRestrictedStockAwardGross>
    <us-gaap:ProfitLoss contextRef="c29" decimals="0" unitRef="usd">-16423239</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c32" decimals="0" unitRef="usd">110865</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="c0" decimals="0" unitRef="usd">-16312374</us-gaap:ProfitLoss>
    <abvc:CumulativeTransactionAdjustments contextRef="c30" decimals="0" unitRef="usd">-22532</abvc:CumulativeTransactionAdjustments>
    <abvc:CumulativeTransactionAdjustments contextRef="c0" decimals="0" unitRef="usd">-22532</abvc:CumulativeTransactionAdjustments>
    <us-gaap:SharesOutstanding contextRef="c33" decimals="0" unitRef="shares">32857329</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c33" decimals="0" unitRef="usd">32857</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c34" decimals="0" unitRef="usd">-1354440</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c35" decimals="0" unitRef="usd">67907479</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c36" decimals="0" unitRef="usd">-54904439</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c37" decimals="0" unitRef="usd">517128</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:SharesOutstanding contextRef="c38" decimals="0" unitRef="shares">-275347</us-gaap:SharesOutstanding>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c38" decimals="0" unitRef="usd">-9100000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c39" decimals="0" unitRef="usd">137554</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="c1" decimals="0" unitRef="usd">3236139</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;1. ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;ABVC BioPharma, Inc. (the &#x201c;Company&#x201d;),
formerly known as American BriVision (Holding) Corporation, a Nevada corporation, through the Company&#x2019;s operating entity, American
BriVision Corporation (&#x201c;BriVision&#x201d;), which was incorporated in July 2015 in the State of Delaware, engages in biotechnology
to fulfill unmet medical needs and focuses on the development of new drugs and medical devices derived from plants. &#160;BriVision develops
its pipeline by carefully tracking new medical discoveries or medical device technologies in research institutions in the Asia-Pacific
region. Pre-clinical, disease animal model and Phase I safety studies are examined closely by the Company to identify drugs that BriVision
believes demonstrate efficacy and safety. Once a drug appears to be a good candidate for development and ultimately commercialization,
BriVision licenses the drug or medical device from the original researchers and begins to introduce the drugs clinical plan to highly
respected principal investigators in the United States, Australia and Taiwan to conduct a Phase II clinical trial. At present, clinical
trials for the Company&#x2019;s drugs and medical devices are being conducted at such world-famous institutions as Memorial Sloan Kettering
Cancer Center (&#x201c;MSKCC&#x201d;) and MD Anderson Cancer Center. BriVision had no predecessor operations prior to its formation on
July 21, 2015.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Name Change&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s shareholders approved
an amendment to the Company&#x2019;s Articles of Incorporation to change the Company&#x2019;s corporate name from American BriVision (Holding)
Corporation to ABVC BioPharma, Inc. and approved and adopted the Certificate of Amendment to affect same at the 2020 annual meeting of
shareholders (the &#x201c;Annual Meeting&#x201d;). The name change amendment to the Company&#x2019;s Articles of Incorporation was filed
with Nevada&#x2019;s Secretary of State and became effective on March 8, 2021 and FINRA processed our request to change our name on April
30, 2021, which became effective as of May 3, 2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s stock symbol remains ABVC.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Reverse Merger&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 8, 2016, a Share Exchange Agreement
(the &#x201c;Share Exchange Agreement&#x201d;) was entered into by and among the Company, BriVision, and Euro-Asia Investment &amp;amp; Finance
Corp. Limited, a company incorporated under the laws of Hong Kong Special Administrative Region of the People&#x2019;s Republic of China
(&#x201c;Euro-Asia&#x201d;), being the owners of record of 164,387,376 (52,336,000 pre-stock split) shares of Common Stock of the Company,
and the owners of record of all of the issued share capital of BriVision (the &#x201c;BriVision Stock&#x201d;).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the Share Exchange Agreement,
upon surrender by the BriVision Shareholders and the cancellation by BriVision of the certificates evidencing the BriVision Stock as
registered in the name of each BriVision Shareholder, and pursuant to the registration of the Company in the register of members maintained
by BriVision as the new holder of the BriVision Stock and the issuance of the certificates evidencing the aforementioned registration
of the BriVision Stock in the name of the Company, the Company issued 166,273,921 (52,936,583 pre-stock split) shares (the &#x201c;Acquisition
Stock&#x201d;) (subject to adjustment for fractionalized shares as set forth below) of the Company&#x2019;s Common Stock to the BriVision
Shareholders (or their designees), and 163,159,952 (51,945,225 pre-stock split) shares of the Company&#x2019;s Common Stock owned by Euro-Asia
were cancelled and retired to treasury. The Acquisition Stock collectively represented 79.70% of the issued and outstanding Common Stock
of the Company immediately after the Closing, in exchange for the BriVision Stock, representing 100% of the issued share capital of BriVision
in a reverse merger (the &#x201c;Merger&#x201d;).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the Merger, all of the issued
and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company. The holders of Company&#x2019;s
Common Stock as of immediately prior to the Merger held an aggregate of 205,519,223 (65,431,144 pre-stock split) shares of Company&#x2019;s
Common Stock. Because of the exchange of the BriVision Stock for the Acquisition Stock (the &#x201c;Share Exchange&#x201d;), BriVision
had become a wholly owned subsidiary (the &#x201c;Subsidiary&#x201d;) of the Company and there was a change of control of the Company following
the closing. There were no warrants, options or other equity instruments issued in connection with the share exchange agreement.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Upon the consummation of the Share Exchange,
BriVision became a wholly owned subsidiary of the Company.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Following the Share Exchange, the Company
has abandoned prior business plan and is now pursuing BriVision&#x2019;s historically proposed businesses, which focus on the development
of new drugs and innovative medical devices to fulfill unmet medical needs. The business model of the Company is to integrate research
achievements from world-famous institutions, conduct clinical trials of translational medicine for Proof of Concept (&#x201c;POC&#x201d;),
out-license to international pharmaceutical companies, and explore global markets.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Accounting Treatment of the Reverse Merger&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For financial reporting purposes, the Share
Exchange represents a &#x201c;reverse merger&#x201d;&#160;rather than a business combination and&#160;BriVision&#160;is deemed the accounting
acquirer in the transaction. The&#160;Share Exchange is being accounted for as a reverse-merger and recapitalization. BriVision&#160;is
the acquirer for financial reporting purposes and the&#160;Company&#160;is the acquired company. Consequently, the assets and liabilities
and the operations reflected in the historical financial statements prior to the Share Exchange will be those of&#160;BriVision&#160;and
recorded at the historical cost basis of&#160;BriVision. In addition, the consolidated financial statements after completion of the Share
Exchange will include the assets and liabilities of the Company and BriVision, and the historical operations of&#160;BriVision&#160;and
operations of the Combined Company from the closing date of the Share Exchange.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Merger&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 8, 2019, the Company, BioLite
Holding, Inc. (&#x201c;BioLite&#x201d;), BioKey, Inc. (&#x201c;BioKey&#x201d;), BioLite Acquisition Corp., a direct wholly-owned subsidiary
of Parent (&#x201c;Merger Sub 1&#x201d;), and BioKey Acquisition Corp., a direct wholly-owned subsidiary of Parent (&#x201c;Merger Sub 2&#x201d;)
(collectively referred to as the &#x201c;Parties&#x201d;) completed the business combination pursuant to the Agreement and Plan of Merger
(the &#x201c;Merger Agreement&#x201d;) dated as of January 31, 2018 where ABVC acquired BioLite and BioKey via issuing additional Common
Stock of ABVC to the shareholders of BioLite and BioKey.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the terms of the Merger Agreement,
BioLite and BioKey became two wholly-owned subsidiaries of the Company on February 8, 2019. ABVC issued an aggregate of 104,558,777 shares
(prior to the reverse stock split in 2019) to the shareholders of both BioLite and BioKey under a registration statement on Form S-4
(file number 333-226285), which became effective by operation of law on or about February 5, 2019.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;BioLite Holding, Inc. (the &#x201c;BioLite
Holding&#x201d;) was incorporated under the laws of the State of Nevada on July 27, 2016. BioLite BVI, Inc. (the &#x201c;BioLite BVI&#x201d;),
a wholly owned subsidiary of BioLite Holding, was incorporated in the British Virgin Islands on September 13, 2016. BioLite Holding and
BioLite BVI are holding companies and have not carried out substantive business operations of their own.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;BioLite, Inc., (the &#x201c;BioLite Taiwan&#x201d;)
was incorporated on February 13, 2006 under the laws of Taiwan. BioLite is in the business of developing and commercialization of new
botanical drugs with application in central nervous system, autoimmunity, inflammation, hematology, and oncology. In addition, BioLite
Taiwan distributes dietary supplements made from extracts of Chinese herbs and Maitake mushroom.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January 2017, BioLite Holding, BioLite
BVI, BioLite Taiwan, and certain shareholders of BioLite Taiwan entered into a share purchase / exchange agreement (the &#x201c;BioLite
Share Purchase / Exchange Agreement&#x201d;). Pursuant to the BioLite Share Purchase / Exchange Agreement, the shareholder participants
to the BioLite Share Purchase / Exchange Agreement have sold their equity in BioLite Taiwan and were using the proceeds from such sales
to purchase shares of Common Stock of BioLite Holding at the same price per share, resulting in their owning the same number of shares
of Common Stock as they owned in the BioLite Taiwan. Upon closing of the Share Purchase/ Exchange Agreement in August 2017, BioLite Holding
ultimately owns via BioLite BVI approximately 73% of BioLite Taiwan. The other shareholders who did not enter this Share Purchase/ Exchange
Agreement retain their equity ownership in BioLite Taiwan.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;BioKey, Inc. was incorporated on August 9,
2000 in the State of California. BioKey provides a wide range of services, including, API characterization, pre-formulation studies,
formulation development, analytical method development, stability studies, IND/NDA/ANDA/510K submissions, and manufacturing clinical
trial materials (Phase I through phase III) and commercial manufacturing. It also licenses out its technologies and initiates joint research
and development processes with other biotechnology, pharmaceutical, and nutraceutical companies.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Accounting Treatment of the Merger&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company adopted ASC 805, &#x201c;Business
Combination&#x201d; to record the merger transactions of BioKey. Since the Company and BioLite Holding are the entities under Dr. Tsung-Shann
Jiang&#x2019;s common control, the transaction is accounted for as a restructuring transaction.&#160;All the assets and liabilities of
BioLite Holding, BioLite BVI, and BioLite Taiwan were transferred to the Company at their respective carrying amounts on the closing
date of the Merger. The Company has recast prior period financial statements to reflect the conveyance of BioLite Holding&#x2019;s common
shares as if the restructuring transaction had occurred as of the earliest date of the financial statements. All material intercompany
accounts, transactions, and profits have been eliminated in consolidation. The nature of and effects on earnings per share (EPS) of nonrecurring
intra-entity transactions involving long-term assets and liabilities is not required to be eliminated and EPS amounts have been recast
to include the earnings (or losses) of the transferred net assets.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Going Concern&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying financial statements have
been prepared in conformity with U.S. GAAP which contemplates continuation of the Company on a going concern basis. The going concern
basis assumes that assets are realized, and liabilities are settled in the ordinary course of business at amounts disclosed in the financial
statements. The Company&#x2019;s ability to continue as a going concern depends upon its ability to market and sell its products to generate
positive operating cash flows. For the year ended December 31, 2022, the Company reported net loss of $16,312,374. As of December 31,
2022, the Company&#x2019;s working capital deficit was $2,832,282. In addition, the Company had net cash outflows of $7,398,391 from operating
activities for the year ended December 31, 2022. These conditions give rise to substantial doubt as to whether the Company will be able
to continue as a going concern.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management&#x2019;s plan is to continue improve
operations to generate positive cash flows and raise additional capital through private and public offerings. If the Company is not able
to generate positive operating cash flows, and raise additional capital, there is the risk that the Company may not be able to meet its
short-term obligations.&lt;/p&gt;</us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock>
    <us-gaap:ExcessStockSharesIssued contextRef="c40" decimals="0" unitRef="shares">164387376</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit contextRef="c41" decimals="0" unitRef="shares">52336000</abvc:CommonStockIssuedBeforeStockSplit>
    <us-gaap:ExcessStockSharesIssued contextRef="c42" decimals="0" unitRef="shares">166273921</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit contextRef="c43" decimals="0" unitRef="shares">52936583</abvc:CommonStockIssuedBeforeStockSplit>
    <us-gaap:ExcessStockSharesIssued contextRef="c44" decimals="0" unitRef="shares">163159952</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit contextRef="c45" decimals="0" unitRef="shares">51945225</abvc:CommonStockIssuedBeforeStockSplit>
    <abvc:PercentageOfCommonSharesIssuedAndOutstanding contextRef="c42" decimals="4" unitRef="pure">0.797</abvc:PercentageOfCommonSharesIssuedAndOutstanding>
    <abvc:PercentageOfIssuedShareCapital contextRef="c42" decimals="2" unitRef="pure">1</abvc:PercentageOfIssuedShareCapital>
    <us-gaap:StockholdersEquityNoteStockSplit contextRef="c0">Pursuant to the Merger, all of the issued
and outstanding common shares of BriVision were converted, at an exchange ratio of 0.2536-for-1, into an aggregate of 166,273,921 (52,936,583
pre-stock split) common shares of the Company and BriVision had become a wholly owned subsidiary of the Company.</us-gaap:StockholdersEquityNoteStockSplit>
    <us-gaap:ExcessStockSharesIssued contextRef="c46" decimals="0" unitRef="shares">205519223</us-gaap:ExcessStockSharesIssued>
    <abvc:CommonStockIssuedBeforeStockSplit contextRef="c47" decimals="0" unitRef="shares">65431144</abvc:CommonStockIssuedBeforeStockSplit>
    <abvc:AggregateOfSharesIssued contextRef="c48" decimals="0" unitRef="shares">104558777</abvc:AggregateOfSharesIssued>
    <abvc:PercentageOfCommonSharesIssuedAndOutstanding contextRef="c49" decimals="2" unitRef="pure">0.73</abvc:PercentageOfCommonSharesIssuedAndOutstanding>
    <abvc:CompanyReported contextRef="c0" decimals="0" unitRef="usd">16312374</abvc:CompanyReported>
    <us-gaap:Capital contextRef="c1" decimals="0" unitRef="usd">2832282</us-gaap:Capital>
    <us-gaap:DerivativeCollateralRightToReclaimCash contextRef="c50" decimals="0" unitRef="usd">7398391</us-gaap:DerivativeCollateralRightToReclaimCash>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S. GAAP&#x201d;).
All significant intercompany transactions and account balances have been eliminated.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s financial statements are expressed in U.S. dollars.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Fiscal Year&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Inventory&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Forward Stock Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 21, 2016, the Board of Directors
of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the
number of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 12, 2019, the Board of Directors
of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18
(the &#x201c;Reverse Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued
and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved
and authorized the Reverse Split without obtaining approval of the Company&#x2019;s shareholders pursuant to Section 78.207 of Nevada
Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company&#x2019;s articles of incorporation (the
&#x201c;Amendment&#x201d;) to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority
(&#x201c;FINRA&#x201d;) informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information
in this Form 10-K reflect this 1-for-18 reverse stock split.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1 - Inputs are
    quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3 - Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due
to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#x2019;s
cash and cash equivalents amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Restricted Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#x2019;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;&lt;span style="text-decoration:underline"&gt;Concentration
of clients&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;As of
December 31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary
supplement industry, accounted for 71.89% of the Company&#x2019;s total account receivable; the second major client with its Chairman
being the Board of Director of Biokey, accounted for&#160;16.62% of the Company&#x2019;s total account receivable. As of December 31,
2021, the major clients in biotechnology research accounted for 37.48% of the Company&#x2019;s total account receivable; the second major
client accounted for 33.38% if the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;For
the year ended December 31, 2022, one major client, Rgene Corporation, a related party under common control by controlling beneficiary
shareholder of YuanGene Corporation and the Company, which works in development and commercialization of new drugs in Taiwan, accounted
for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client, GLIA, LLC, accounted for 46.24%
of the Company&#x2019;s total revenue.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(i) Non-refundable upfront payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) Milestone payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iii) Multiple Element Arrangements&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iv) Royalties and Profit Sharing Payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 91%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimated&lt;br/&gt;
    Life in&lt;br/&gt;
    Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Buildings and leasehold
    improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost
    method investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. &lt;/span&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Other-than-temporary impairments of equity investments were $0
and $0 for the year ended December 31, 2022 and 2021, respectively.&#160;&#160;&lt;/p&gt;
&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company completed the required testing
of goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for R&amp;amp;D costs in
accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC 730&#x201d;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#x2019;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries
to the employees&#x2019; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and
2021, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#x201c;more likely than not&#x201d;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A valuation allowance is recorded to reduce
the Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company calculates net loss per share
in accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2021, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt &#x2014; Modifications and Extinguishments (Subtopic 470-50), Compensation &#x2014; Stock Compensation
(Topic 718), and Derivatives and Hedging &#x2014; Contracts in Entity&#x2019;s Own Equity (Subtopic 815-40): Issuer&#x2019;s Accounting
for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#x201c;ASU 2021-04&#x201d;). ASU 2021-04
provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified
written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument
for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the
modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition
model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt
origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is
effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An
entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective
date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04
in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In March 2022, the FASB issued ASU 2022-02,
Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by
creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure
requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition,
the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination
for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.&lt;/p&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Basis of Presentation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying consolidated financial statements
have been prepared in accordance with the generally accepted accounting principles in the United States of America (the &#x201c;U.S. GAAP&#x201d;).
All significant intercompany transactions and account balances have been eliminated.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;This basis of accounting involves the application
of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.
The Company&#x2019;s financial statements are expressed in U.S. dollars.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:FiscalPeriod contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Fiscal Year&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company changed its fiscal year from the
period beginning on October 1st and ending on September 30th to the period beginning on January 1st and ending on December 31st, beginning
January 1, 2018.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:FiscalPeriod>
    <us-gaap:UseOfEstimates contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Use of Estimates&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The preparation of financial statements in
conformity with generally accepted accounting principles in the United States of America requires management to make estimates and assumptions
that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated
financial statements and the amount of revenues and expenses during the reporting periods. Actual results could differ materially from
those results.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;</us-gaap:UseOfEstimates>
    <us-gaap:InventoryPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Inventory&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Inventory consists of raw materials, work-in-process,
finished goods, and merchandise. Inventories are stated at the lower of cost or market and valued on a moving weighted average cost basis.
Market is determined based on net realizable value. The Company periodically reviews the age and turnover of its inventory to determine
whether any inventory has become obsolete or has declined in value, and incurs a charge to operations for known and anticipated inventory
obsolescence.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:InventoryPolicyTextBlock>
    <abvc:ForwardStockSplitsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Forward Stock Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 21, 2016, the Board of Directors
of the Company approved an amendment to Articles of Incorporation to effect a forward split at a ratio of 1 to 3.141 and increase the
number of our authorized shares of Common Stock, par value $0.001 per share, to 360,000,000, which was effective on April 8, 2016.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 40pt; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ForwardStockSplitsPolicyTextBlock>
    <us-gaap:TemporaryEquityParOrStatedValuePerShare contextRef="c51" decimals="3" unitRef="usdPershares">0.001</us-gaap:TemporaryEquityParOrStatedValuePerShare>
    <us-gaap:ExcessStockSharesAuthorized contextRef="c51" decimals="0" unitRef="shares">360000000</us-gaap:ExcessStockSharesAuthorized>
    <abvc:StockReverseSplitPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock Reverse Split&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On March 12, 2019, the Board of Directors
of the Company by unanimous written consent in lieu of a meeting approved to i) effect a stock reverse split at the ratio of 1-for-18
(the &#x201c;Reverse Split&#x201d;) of both the authorized common stock of the Company (the &#x201c;Common Stock&#x201d;) and the issued
and outstanding Common Stock and ii) to amend the articles of incorporation of the Company to reflect the Reverse Split. The Board approved
and authorized the Reverse Split without obtaining approval of the Company&#x2019;s shareholders pursuant to Section 78.207 of Nevada
Revised Statutes. On May 3, 2019, the Company filed a certificate of amendment to the Company&#x2019;s articles of incorporation (the
&#x201c;Amendment&#x201d;) to effect the Reverse Split with the Secretary of State of Nevada. The Financial Industry Regulatory Authority
(&#x201c;FINRA&#x201d;) informed the Company that the Reverse Split was effective on May 8, 2019. All shares and related financial information
in this Form 10-K reflect this 1-for-18 reverse stock split.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:StockReverseSplitPolicyTextBlock>
    <us-gaap:FairValueMeasurementPolicyPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Fair Value Measurements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;FASB ASC 820, &#x201c;Fair Value Measurements&#x201d;
defines fair value for certain financial and nonfinancial assets and liabilities that are recorded at fair value, establishes a framework
for measuring fair value and expands disclosures about fair value measurements. It requires that an entity measure its financial instruments
to base fair value on exit price, maximize the use of observable units and minimize the use of unobservable inputs to determine the exit
price. It establishes a hierarchy which prioritizes the inputs to valuation techniques used to measure fair value. This hierarchy increases
the consistency and comparability of fair value measurements and related disclosures by maximizing the use of observable inputs and minimizing
the use of unobservable inputs by requiring that observable inputs be used when available. Observable inputs are inputs that reflect
the assumptions market participants would use in pricing the assets or liabilities based on market data obtained from sources independent
of the Company. Unobservable inputs are inputs that reflect the Company&#x2019;s own assumptions about the assumptions market participants
would use in pricing the asset or liability developed based on the best information available in the circumstances. The hierarchy prioritizes
the inputs into three broad levels based on the reliability of the inputs as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 1 - Inputs are
    quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement
    date. Valuation of these instruments does not require a high degree of judgment as the valuations are based on quoted prices in active
    markets that are readily and regularly available.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 2 - Inputs other
    than quoted prices in active markets that are either directly or indirectly observable as of the measurement date, such as quoted
    prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can
    be corroborated by observable market data for substantially the full term of the assets or liabilities.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Level 3 - Valuations
    based on inputs that are unobservable and not corroborated by market data. The fair value for such assets and liabilities is generally
    determined using pricing models, discounted cash flow methodologies, or similar techniques that incorporate the assumptions a market
    participant would use in pricing the asset or liability.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The carrying values of certain assets and
liabilities of the Company, such as cash and cash equivalents, restricted cash, accounts receivable, due from related parties, inventory,
prepaid expenses and other current assets, accounts payable, accrued liabilities, and due to related parties approximate fair value due
to their relatively short maturities. The carrying value of the Company&#x2019;s short-term bank loan, convertible notes payable, and
accrued interest approximates their fair value as the terms of the borrowing are consistent with current market rates and the duration
to maturity is short. The carrying value of the Company&#x2019;s long-term bank loan approximates fair value because the interest rates
approximate market rates that the Company could obtain for debt with similar terms and maturities.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:FairValueMeasurementPolicyPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Cash and Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company considers highly liquid investments
with maturities of three months or less, when purchased, to be cash equivalents. As of December 31, 2022 and 2021, the Company&#x2019;s
cash and cash equivalents amounted $85,265 and $5,828,548, respectively. Some&#160;of the Company&#x2019;s cash deposits are held in financial
institutions located in Taiwan where there is currently regulation mandated on obligatory insurance of bank accounts. The Company believes
this financial institution is of high credit quality.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c1" decimals="0" unitRef="usd">85265</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue contextRef="c2" decimals="0" unitRef="usd">5828548</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Restricted Cash Equivalents&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Restricted cash equivalents primarily consist
of cash held in a reserve bank account in Taiwan. As of December 31, 2022 and 2021, the Company&#x2019;s restricted cash equivalents amounted
$1,306,463 and $736,667, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="c1" decimals="0" unitRef="usd">1306463</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:RestrictedCashAndCashEquivalents contextRef="c2" decimals="0" unitRef="usd">736667</us-gaap:RestrictedCashAndCashEquivalents>
    <us-gaap:ConcentrationRiskCreditRisk contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Concentration of Credit Risk&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s financial instruments
that are exposed to concentrations of credit risk consist primarily of cash and cash equivalents. The Company places its cash and temporary
cash investments in high quality credit institutions, but these investments may be in excess of Taiwan Central Deposit Insurance Corporation
and the U.S. Federal Deposit Insurance Corporation&#x2019;s insurance limits. The Company does not enter into financial instruments for
hedging, trading or speculative purposes.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;We perform ongoing credit evaluation of our
customers and requires no collateral. An allowance for doubtful accounts is provided based on a review of the collectability of accounts
receivable. We determine the amount of allowance for doubtful accounts by examining its historical collection experience and current
trends in the credit quality of its customers as well as its internal credit policies. Actual credit losses may differ from our estimates.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ConcentrationRiskCreditRisk>
    <abvc:ConcentrationOfClientsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;&lt;span style="text-decoration:underline"&gt;Concentration
of clients&lt;/span&gt;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;As of
December 31, 2022, the most major clients, specializes in developing and commercializing of dietary supplements and therapeutics in dietary
supplement industry, accounted for 71.89% of the Company&#x2019;s total account receivable; the second major client with its Chairman
being the Board of Director of Biokey, accounted for&#160;16.62% of the Company&#x2019;s total account receivable. As of December 31,
2021, the major clients in biotechnology research accounted for 37.48% of the Company&#x2019;s total account receivable; the second major
client accounted for 33.38% if the Company&#x2019;s total account receivable.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span&gt;For
the year ended December 31, 2022, one major client, Rgene Corporation, a related party under common control by controlling beneficiary
shareholder of YuanGene Corporation and the Company, which works in development and commercialization of new drugs in Taiwan, accounted
for&#160;93.22% of the Company's total revenues. For the year ended December 31, 2021, one major client, GLIA, LLC, accounted for 46.24%
of the Company&#x2019;s total revenue.&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ConcentrationOfClientsPolicyTextBlock>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c0" decimals="4" unitRef="pure">0.7189</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c52" decimals="4" unitRef="pure">0.1662</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c53" decimals="4" unitRef="pure">0.3748</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable contextRef="c3" decimals="4" unitRef="pure">0.3338</us-gaap:HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable>
    <abvc:TotalRevenues contextRef="c0" decimals="4" unitRef="pure">0.9322</abvc:TotalRevenues>
    <abvc:TotalRevenues contextRef="c3" decimals="4" unitRef="pure">0.4624</abvc:TotalRevenues>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue Recognition&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;During the fiscal year 2018, the Company adopted
Accounting Standards Codification (&#x201c;ASC&#x201d;), Topic 606 (ASC 606), Revenue from Contracts with Customers, using the modified
retrospective method to all contracts that were not completed as of January 1, 2018, and applying the new revenue standard as an adjustment
to the opening balance of accumulated deficit at the beginning of 2018 for the cumulative effect. The results for the Company&#x2019;s
reporting periods beginning on and after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and
continue to be reported under the accounting standards in effect for the prior period. Based on the Company&#x2019;s review of existing
collaborative agreements as of January 1, 2018, the Company concluded that the adoption of the new guidance did not have a significant
change on the Company&#x2019;s revenue during all periods presented.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to ASC 606, the Company recognizes
revenue when its customer obtains control of promised goods or services, in an amount that reflects the consideration that the Company
expects to receive in exchange for those goods or services. To determine revenue recognition for arrangements that the Company determines
is within the scope of ASC 606, the Company performs the following five steps: (i) identify the contract(s) with a customer; (ii) identify
the performance obligations in the contract; (iii) determine the transaction price; (iv) allocate the transaction price to the performance
obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only
applies the five-step model to contracts when it is probable that the Company will collect the consideration the Company is entitled
to in exchange for the goods or services the Company transfers to the customers. At inception of the contract, once the contract is determined
to be within the scope of ASC 606, the Company assesses the goods or services promised within each contract, determines those that are
performance obligations, and assesses whether each promised good or service is distinct. The Company then recognizes as revenue the amount
of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following are examples of when the Company
recognizes revenue based on the types of payments the Company receives.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;Collaborative Revenues &#x2014; &lt;/b&gt;The
Company recognizes collaborative revenues generated through collaborative research, development and/or commercialization agreements.
The terms of these agreements typically include payment to the Company related to one or more of the following: non-refundable upfront
license fees, development and commercial milestones, partial or complete reimbursement of research and development costs, and royalties
on net sales of licensed products. Each type of payments results in collaborative revenues except for revenues from royalties on net
sales of licensed products, which are classified as royalty revenues. To date, the Company has not received any royalty revenues. Revenue
is recognized upon satisfaction of a performance obligation by transferring control of a good or service to the collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As part of the accounting for these arrangements,
the Company applies judgment to determine whether the performance obligations are distinct, and develop assumptions in determining the
stand-alone selling price for each distinct performance obligation identified in the collaboration agreements. To determine the stand-alone
selling price, the Company relies on assumptions which may include forecasted revenues, development timelines, reimbursement rates for
R&amp;amp;D personnel costs, discount rates and probabilities of technical and regulatory success.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had multiple deliverables under
the collaborative agreements, including deliverables relating to grants of technology licenses, regulatory and clinical development,
and marketing activities. Estimation of the performance periods of the Company&#x2019;s deliverables requires the use of management&#x2019;s
judgment. Significant factors considered in management&#x2019;s evaluation of the estimated performance periods include, but are not limited
to, the Company&#x2019;s experience in conducting clinical development, regulatory and manufacturing activities. The Company reviews the
estimated duration of its performance periods under its collaborative agreements on an annually basis, and makes any appropriate adjustments
on a prospective basis. Future changes in estimates of the performance period under its collaborative agreements could impact the timing
of future revenue recognition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(i) Non-refundable upfront payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If a license to the Company&#x2019;s intellectual
property is determined to be distinct from the other performance obligations identified in an arrangement, the Company recognizes revenue
from the related non-refundable upfront payments based on the relative standalone selling price prescribed to the license compared to
the total selling price of the arrangement. The revenue is recognized when the license is transferred to the collaboration partners and
the collaboration partners are able to use and benefit from the license. To date, the receipt of non-refundable upfront fees was solely
for the compensation of past research efforts and contributions made by the Company before the collaborative agreements entered into
and it does not relate to any future obligations and commitments made between the Company and the collaboration partners in the collaborative
agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) Milestone payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is eligible to receive milestone
payments under the collaborative agreement with collaboration partners based on achievement of specified development, regulatory and
commercial events. Management evaluated the nature of the events triggering these contingent payments, and concluded that these events
fall into two categories: (a) events which involve the performance of the Company&#x2019;s obligations under the collaborative agreement
with collaboration partners, and (b) events which do not involve the performance of the Company&#x2019;s obligations under the collaborative
agreement with collaboration partners.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The former category of milestone payments
consists of those triggered by development and regulatory activities in the territories specified in the collaborative agreements. Management
concluded that each of these payments constitute substantive milestone payments. This conclusion was based primarily on the facts that
(i) each triggering event represents a specific outcome that can be achieved only through successful performance by the Company of one
or more of its deliverables, (ii) achievement of each triggering event was subject to inherent risk and uncertainty and would result
in additional payments becoming due to the Company, (iii) each of the milestone payments is non-refundable, (iv) substantial effort is
required to complete each milestone, (v) the amount of each milestone payment is reasonable in relation to the value created in achieving
the milestone, (vi) a substantial amount of time is expected to pass between the upfront payment and the potential milestone payments,
and (vii) the milestone payments relate solely to past performance. Based on the foregoing, the Company recognizes any revenue from these
milestone payments in the period in which the underlying triggering event occurs.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iii) Multiple Element Arrangements&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates multiple element arrangements
to determine (1) the deliverables included in the arrangement and (2) whether the individual deliverables represent separate units of
accounting or whether they must be accounted for as a combined unit of accounting. This evaluation involves subjective determinations
and requires management to make judgments about the individual deliverables and whether such deliverables are separate from other aspects
of the contractual relationship. Deliverables are considered separate units of accounting provided that: (i) the delivered item(s) has
value to the customer on a standalone basis and (ii) if the arrangement includes a general right of return relative to the delivered
item(s), delivery or performance of the undelivered item(s) is considered probable and substantially within its control. In assessing
whether an item under a collaboration has standalone value, the Company considers factors such as the research, manufacturing, and commercialization
capabilities of the collaboration partner and the availability of the associated expertise in the general marketplace. The Company also
considers whether its collaboration partners can use the other deliverable(s) for their intended purpose without the receipt of the remaining
element(s), whether the value of the deliverable is dependent on the undelivered item(s), and whether there are other vendors that can
provide the undelivered element(s).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognizes arrangement consideration
allocated to each unit of accounting when all of the revenue recognition criteria in ASC 606 are satisfied for that particular unit of
accounting. In the event that a deliverable does not represent a separate unit of accounting, the Company recognizes revenue from the
combined unit of accounting over the Company&#x2019;s contractual or estimated performance period for the undelivered elements, which
is typically the term of the Company&#x2019;s research and development obligations. If there is no discernible pattern of performance
or objectively measurable performance measures do not exist, then the Company recognizes revenue under the arrangement on a straight-line
basis over the period the Company is expected to complete its performance obligations. Conversely, if the pattern of performance in which
the service is provided to the customer can be determined and objectively measurable performance measures exist, then the Company recognizes
revenue under the arrangement using the proportional performance method. Revenue recognized is limited to the lesser of the cumulative
amount of payments received or the cumulative amount of revenue earned, as determined using the straight-line method or proportional
performance method, as applicable, as of the period ending date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At the inception of an arrangement that includes
milestone payments, the Company evaluates whether each milestone is substantive and at risk to both parties on the basis of the contingent
nature of the milestone. This evaluation includes an assessment of whether: (1) the consideration is commensurate with either the Company&#x2019;s
performance to achieve the milestone or the enhancement of the value of the delivered item(s) as a result of a specific outcome resulting
from its performance to achieve the milestone, (2) the consideration relates solely to past performance and (3) the consideration is
reasonable relative to all of the deliverables and payment terms within the arrangement. The Company evaluates factors such as the scientific,
clinical, regulatory, commercial, and other risks that must be overcome to achieve the particular milestone and the level of effort and
investment required to achieve the particular milestone in making this assessment. There is considerable judgment involved in determining
whether a milestone satisfies all of the criteria required to conclude that a milestone is substantive. Milestones that are not considered
substantive are recognized as earned if there are no remaining performance obligations or over the remaining period of performance, assuming
all other revenue recognition criteria are met.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;(iv) Royalties and Profit Sharing Payments&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under the collaborative agreement with the
collaboration partners, the Company is entitled to receive royalties on sales of products, which is at certain percentage of the net
sales. The Company recognizes revenue from these events based on the revenue recognition criteria set forth in ASC 606. Based on those
criteria, the Company considers these payments to be contingent revenues, and recognizes them as revenue in the period in which the applicable
contingency is resolved.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Revenues Derived from Research and Development
Activities Services &#x2014; Revenues related to research and development and regulatory activities are recognized when the related services
or activities are performed, in accordance with the contract terms. The Company typically has only one performance obligation at the
inception of a contract, which is to perform research and development services. The Company may also provide its customers with an option
to request that the Company provides additional goods or services in the future, such as active pharmaceutical ingredient, API, or IND/NDA/ANDA/510K
submissions. The Company evaluates whether these options are material rights at the inception of the contract. If the Company determines
an option is a material right, the Company will consider the option a separate performance obligation.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;If the Company is entitled to reimbursement
from its customers for specified research and development expenses, the Company accounts for the related services that it provides as
separate performance obligations if it determines that these services represent a material right. The Company also determines whether
the reimbursement of research and development expenses should be accounted for as revenues or an offset to research and development expenses
in accordance with provisions of gross or net revenue presentation. The Company recognizes the corresponding revenues or records the
corresponding offset to research and development expenses as it satisfies the related performance obligations.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company then determines the transaction
price by reviewing the amount of consideration the Company is eligible to earn under the contracts, including any variable consideration.
Under the outstanding contracts, consideration typically includes fixed consideration and variable consideration in the form of potential
milestone payments. At the start of an agreement, the Company&#x2019;s transaction price usually consists of the payments made to or by
the Company based on the number of full-time equivalent researchers assigned to the project and the related research and development
expenses incurred. The Company does not typically include any payments that the Company may receive in the future in its initial transaction
price because the payments are not probable. The Company would reassess the total transaction price at each reporting period to determine
if the Company should include additional payments in the transaction price.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company receives payments from its customers
based on billing schedules established in each contract. Upfront payments and fees may be recorded as advance from customers upon receipt
or when due, and may require deferral of revenue recognition to a future period until the Company performs its obligations under these
arrangements. Amounts are recorded as accounts receivable when the right of the Company to consideration is unconditional. The Company
does not assess whether a contract has a significant financing component if the expectation at contract inception is such that the period
between payment by the customers and the transfer of the promised goods or services to the customers will be one year or less.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:PropertyPlantAndEquipmentPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Property and Equipment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment is carried at cost
net of accumulated depreciation. Repairs and maintenance are expensed as incurred. Expenditures that improve the functionality of the
related asset or extend the useful life are capitalized. When property and equipment is retired or otherwise disposed of, the related
gain or loss is included in operating income. Leasehold improvements are depreciated on the straight-line method over the shorter of
the remaining lease term or estimated useful life of the asset. Depreciation is calculated on the straight-line method, including property
and equipment under capital leases, generally based on the following useful lives:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 91%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimated&lt;br/&gt;
    Life in&lt;br/&gt;
    Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Buildings and leasehold
    improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentPolicyTextBlock>
    <abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 91%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 9%; text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Estimated&lt;br/&gt;
    Life in&lt;br/&gt;
    Years&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Buildings and leasehold
    improvements&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 50&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Machinery and equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;5 ~ 10&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: #CCEEFF"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Office equipment&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;3 ~ 6&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c55">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c56">P50Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c57">P5Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c58">P10Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c59">P3Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:PropertyPlantAndEquipmentUsefulLife contextRef="c60">P6Y</us-gaap:PropertyPlantAndEquipmentUsefulLife>
    <us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Impairment of Long-Lived Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted Accounting Standards
Codification subtopic 360-10, Property, Plant and Equipment (&#x201c;ASC 360-10&#x201d;). ASC 360-10 requires that long-lived assets and
certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be recoverable. The Company evaluates its long-lived assets for impairment annually
or more often if events and circumstances warrant. Events relating to recoverability may include significant unfavorable changes in business
conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period. Should impairment
in value be indicated, the carrying value of intangible assets will be adjusted, based on estimates of future discounted cash flows resulting
from the use and ultimate disposition of the asset. ASC 360-10 also requires assets to be disposed of be reported at the lower of the
carrying amount or the fair value less costs to sell.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock>
    <abvc:LongTermEquityInvestmentPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Long-term Equity Investment&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company acquires the equity investments
to promote business and strategic objectives. The Company accounts for non-marketable equity and other equity investments for which the
Company does not have control over the investees as:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Equity method investments
    when the Company has the ability to exercise significant influence, but not control, over the investee. Its proportionate share of
    the income or loss is recognized monthly and is recorded in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable cost
    method investments when the equity method does not apply.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Significant judgment is required to identify
whether an impairment exists in the valuation of the Company&#x2019;s non-marketable equity investments, and therefore the Company considers
this a critical accounting estimate. Its yearly analysis considers both qualitative and quantitative factors that may have a significant
impact on the investee&#x2019;s fair value. Qualitative analysis of its investments involves understanding the financial performance and
near-term prospects of the investee, changes in general market conditions in the investee&#x2019;s industry or geographic area, and the
management and governance structure of the investee. Quantitative assessments of the fair value of its investments are developed using
the market and income approaches. The market approach includes the use of comparable financial metrics of private and public companies
and recent financing rounds. The income approach includes the use of a discounted cash flow model, which requires significant estimates
regarding the investees&#x2019; revenue, costs, and discount rates. The Company&#x2019;s assessment of these factors in determining whether
an impairment exists could change in the future due to new developments or changes in applied assumptions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:LongTermEquityInvestmentPolicy>
    <abvc:OtherThanTemporaryImpairmentPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Other-Than-Temporary Impairment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s long-term equity investments
are subject to a periodic impairment review. Impairments affect earnings as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Marketable equity securities
    include the consideration of general market conditions, the duration and extent to which the fair value is below cost, and our ability
    and intent to hold the investment for a sufficient period of time to allow for recovery of value in the foreseeable future. The Company
    also considers specific adverse conditions related to the financial health of, and the business outlook for, the investee, which
    may include industry and sector performance, changes in technology, operational and financing cash flow factors, and changes in the
    investee&#x2019;s credit rating. The Company records other-than-temporary impairments on marketable equity securities and marketable
    equity method investments in gains (losses) on equity investments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-marketable equity investments based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and quantitative analysis of the operating performance of the investee; adverse changes in market conditions and the regulatory or economic environment; changes in operating structure or management of the investee; additional funding requirements; and the investee&#x2019;s ability to remain in business. A series of operating losses of an investee or other factors may indicate that a decrease in value of the investment has occurred that is other than temporary and that shall be recognized even though the decrease in value is in excess of what would otherwise be recognized by application of the equity method. A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment. The Company records other-than-temporary impairments for non-marketable cost method investments and equity method investments in gains (losses) on equity investments. &lt;/span&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Other-than-temporary impairments of equity investments were $0
and $0 for the year ended December 31, 2022 and 2021, respectively.&#160;&#160;&lt;/p&gt;
&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:OtherThanTemporaryImpairmentPolicyTextBlock>
    <abvc:ImpairmentOfEquityInvestments contextRef="c0" decimals="0" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <abvc:ImpairmentOfEquityInvestments contextRef="c54" decimals="0" unitRef="usd">0</abvc:ImpairmentOfEquityInvestments>
    <us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Goodwill&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company evaluates goodwill for impairment
annually or more frequently when an event occurs or circumstances change that indicate the carrying value may not be recoverable. In
testing goodwill for impairment, the Company may elect to utilize a qualitative assessment to evaluate whether it is more likely than
not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment indicates that goodwill impairment
is more likely than not, the Company performs a two-step impairment test. The Company tests goodwill for impairment under the two-step
impairment test by first comparing the book value of net assets to the fair value of the reporting units. If the fair value is determined
to be less than the book value or qualitative factors indicate that it is more likely than not that goodwill is impaired, a second step
is performed to compute the amount of impairment as the difference between the estimated fair value of goodwill and the carrying value.
The Company estimates the fair value of the reporting units using discounted cash flows. Forecasts of future cash flows are based on
our best estimate of future net sales and operating expenses, based primarily on expected category expansion, pricing, market segment
share, and general economic conditions.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company completed the required testing
of goodwill for impairment as of December 31, 2022, and determined that goodwill was impaired because of the current financial condition
of the Company and the Company&#x2019;s inability to generate future operating income without substantial sales volume increases, which
are highly uncertain. Furthermore, the Company anticipates future cash flows indicate that the recoverability of goodwill is not reasonably
assured.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:GoodwillAndIntangibleAssetsPolicyTextBlock>
    <us-gaap:ResearchAndDevelopmentExpensePolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Research and Development Expenses&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for the cost of using
licensing rights in research and development cost according to ASC Topic 730-10-25-1. This guidance provides that absent alternative
future uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses when incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for R&amp;amp;D costs in
accordance with Accounting Standards Codification (&#x201c;ASC&#x201d;) 730, Research and Development (&#x201c;ASC 730&#x201d;). Research
and development expenses are charged to expense as incurred unless there is an alternative future use in other research and development
projects or otherwise. Research and development expenses are comprised of costs incurred in performing research and development activities,
including personnel-related costs, facilities-related overhead, and outside contracted services including clinical trial costs, manufacturing
and process development costs for both clinical and preclinical materials, research costs, and other consulting services. Non-refundable
advance payment for goods and services that will be used in future research and development activities are expensed when the activity
has been performed or when the goods have been received rather than when the payment is made. In instances where the Company enters into
agreements with third parties to provide research and development services, costs are expensed as services are performed.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</us-gaap:ResearchAndDevelopmentExpensePolicy>
    <us-gaap:PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Post-retirement and post-employment benefits&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&#x2019;s subsidiaries in Taiwan
adopted the government mandated defined contribution plan pursuant to the Labor Pension Act (the &#x201c;Act&#x201d;) in Taiwan. Such labor
regulations require that the rate of contribution made by an employer to the Labor Pension Fund per month shall not be less than 6% of
the worker&#x2019;s monthly salaries. Pursuant to the Act, the Company makes monthly contribution equal to 6% of employees&#x2019; salaries
to the employees&#x2019; pension fund. The Company has no legal obligation for the benefits beyond the contributions made. The total amounts
for such employee benefits, which were expensed as incurred, were $13,031 and $11,375&#160;for the years ended December 31, 2022 and
2021, respectively. Other than the above, the Company does not provide any other post-retirement or post-employment benefits.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</us-gaap:PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy>
    <abvc:LabourPensionFundPercentage contextRef="c0" decimals="2" unitRef="pure">0.06</abvc:LabourPensionFundPercentage>
    <abvc:PercentageOfMonthlyContributions contextRef="c0" decimals="2" unitRef="pure">0.06</abvc:PercentageOfMonthlyContributions>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c0" decimals="0" unitRef="usd">13031</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:DefinedBenefitPlanServiceCost contextRef="c3" decimals="0" unitRef="usd">11375</us-gaap:DefinedBenefitPlanServiceCost>
    <us-gaap:CompensationRelatedCostsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Stock-based Compensation&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company measures expense associated with
all employee stock-based compensation awards using a fair value method and recognizes such expense in the consolidated financial statements
on a straight-line basis over the requisite service period in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d;.
Total employee stock-based compensation expenses were $1,241,930 and $2,675,205 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounted for stock-based compensation
to non-employees in accordance with FASB ASC Topic 718 &#x201c;Compensation-Stock Compensation&#x201d; and FASB ASC Topic 505-50 &#x201c;Equity-Based
Payments to Non-Employees&#x201d; which requires that the cost of services received from non-employees is measured at fair value at the
earlier of the performance commitment date or the date service is completed and recognized over the period the service is provided. Total
non-employee stock-based compensation expenses were $5,794,848 and $2,631,550 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:CompensationRelatedCostsPolicyTextBlock>
    <abvc:StockBasedCompensationForEmployees contextRef="c0" decimals="0" unitRef="usd">1241930</abvc:StockBasedCompensationForEmployees>
    <abvc:StockBasedCompensationForEmployees contextRef="c3" decimals="0" unitRef="usd">2675205</abvc:StockBasedCompensationForEmployees>
    <abvc:StockBasedCompensationForNonemployees contextRef="c0" decimals="0" unitRef="usd">5794848</abvc:StockBasedCompensationForNonemployees>
    <abvc:StockBasedCompensationForNonemployees contextRef="c3" decimals="0" unitRef="usd">2631550</abvc:StockBasedCompensationForNonemployees>
    <abvc:BeneficialConversionFeature contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Beneficial Conversion Feature&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may issue convertible
notes that may contain an imbedded beneficial conversion feature. A beneficial conversion feature exists on the date a convertible note
is issued when the fair value of the underlying common stock to which the note is convertible into is in excess of the remaining unallocated
proceeds of the note after first considering the allocation of a portion of the note proceeds to the fair value of the warrants, if related
warrants have been granted. The intrinsic value of the beneficial conversion feature is recorded as a debt discount with a corresponding
amount to additional paid in capital. The debt discount is amortized to interest expense over the life of the note using the effective
interest method.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:BeneficialConversionFeature>
    <us-gaap:IncomeTaxPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Income Taxes&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 40.2pt"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company accounts for income taxes using
the asset and liability approach which allows the recognition and measurement of deferred tax assets to be based upon the likelihood
of realization of tax benefits in future years. Under the asset and liability approach, deferred taxes are provided for the net tax effects
of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used
for income tax purposes. A valuation allowance is provided for deferred tax assets if it is more likely than not these items will expire
before the Company is able to realize their benefits, or future deductibility is uncertain.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Under ASC 740, a tax position is recognized
as a benefit only if it is&#160;&#x201c;more likely than not&#x201d;&#160;that the tax position would be sustained in a tax examination,
with a tax examination being presumed to occur. The evaluation of a tax position is a two-step process. The first step is to determine
whether it is more-likely-than-not that a tax position will be sustained upon examination, including the resolution of any related appeals
or litigations based on the technical merits of that position. The second step is to measure a tax position that meets the more-likely-than-not
threshold to determine the amount of benefits recognized in the financial statements. A tax position is measured at the largest amount
of benefit that is greater than 50 percent likely of being realized upon ultimate settlement. Tax positions that previously failed to
meet the more-likely-than-not recognition threshold should be recognized in the first subsequent period in which the threshold is met.
Previously recognized tax positions that no longer meet the more-likely-than-not criteria should be de-recognized in the first subsequent
financial reporting period in which the threshold is no longer satisfied. Penalties and interest incurred related to underpayment of
income tax are classified as income tax expense in the year incurred. No significant penalty or interest relating to income taxes has
been incurred for the years ended December 31, 2022 and 2021. GAAP also provides guidance on de-recognition, classification, interest
and penalties, accounting in interim periods, disclosures and transition.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 22, 2017, the SEC issued Staff
Accounting Bulletin (&#x201c;SAB 118&#x201d;), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a
measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under
ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting
under ASC 740 is complete. To the extent that a company&#x2019;s accounting for certain income tax effects of the Tax Act is incomplete
but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements.
If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740
on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While the Company
is able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the
final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions,
additional guidance that may be issued by the I.R.S., and actions the Company may take. The Company is continuing to gather additional
information to determine the final impact.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</us-gaap:IncomeTaxPolicyTextBlock>
    <abvc:DefinedBenefitPlanFundedPercentages contextRef="c0" decimals="2" unitRef="pure">0.50</abvc:DefinedBenefitPlanFundedPercentages>
    <abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Valuation of Deferred Tax Assets&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;A valuation allowance is recorded to reduce
the Company&#x2019;s deferred tax assets to the amount that is more likely than not to be realized. In assessing the need for the valuation
allowance, management considers, among other things, projections of future taxable income and ongoing prudent and feasible tax planning
strategies. If the Company determines that sufficient negative evidence exists, then it will consider recording a valuation allowance
against a portion or all of the deferred tax assets in that jurisdiction. If, after recording a valuation allowance, the Company&#x2019;s
projections of future taxable income and other positive evidence considered in evaluating the need for a valuation allowance prove, with
the benefit of hindsight, to be inaccurate, it could prove to be more difficult to support the realization of its deferred tax assets.
As a result, an additional valuation allowance could be required, which would have an adverse impact on its effective income tax rate
and results. Conversely, if, after recording a valuation allowance, the Company determines that sufficient positive evidence exists in
the jurisdiction in which the valuation allowance was recorded, it may reverse a portion or all of the valuation allowance in that jurisdiction.
In such situations, the adjustment made to the deferred tax asset would have a favorable impact on its effective income tax rate and
results in the period such determination was made.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ValuationOfDeferredTaxAssetsPolicyTextBlock>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Loss Per Share of Common Stock&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company calculates net loss per share
in accordance with ASC Topic 260, &#x201c;Earnings per Share&#x201d;. Basic loss per share is computed by dividing the net loss by the
weighted average number of common shares outstanding during the period. Diluted loss per share is computed similar to basic loss per
share except that the denominator is increased to include the number of additional common shares that would have been outstanding if
the potential common stock equivalents had been issued and if the additional common shares were dilutive. Diluted earnings per share
excludes all dilutive potential shares if their effect is anti-dilutive.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:CommitmentsAndContingenciesPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Commitments and Contingencies&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has adopted ASC Topic 450 &#x201c;Contingencies&#x201d;
subtopic 20, in determining its accruals and disclosures with respect to loss contingencies. Accordingly, estimated losses from loss
contingencies are accrued by a charge to income when information available before financial statements are issued or are available to
be issued indicates that it is probable that an asset had been impaired or a liability had been incurred at the date of the financial
statements and the amount of the loss can be reasonably estimated. Legal expenses associated with the contingency are expensed as incurred.
If a loss contingency is not probable or reasonably estimable, disclosure of the loss contingency is made in the financial statements
when it is at least reasonably possible that a material loss could be incurred.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesPolicyTextBlock>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Foreign-currency Transactions&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;For the Company&#x2019;s subsidiaries in Taiwan,
the foreign-currency transactions are recorded in New Taiwan dollars (&#x201c;NTD&#x201d;) at the rates of exchange in effect when the
transactions occur. Gains or losses resulting from the application of different foreign exchange rates when cash in foreign currency
is converted into New Taiwan dollars, or when foreign-currency receivables or payables are settled, are credited or charged to income
in the year of conversion or settlement. On the balance sheet dates, the balances of foreign-currency assets and liabilities are restated
at the prevailing exchange rates and the resulting differences are charged to current income except for those foreign currencies denominated
investments in shares of stock where such differences are accounted for as translation adjustments under the Statements of Stockholders&#x2019;
Equity (Deficit).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <abvc:TranslationAdjustmentPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Translation Adjustment&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accounts of the Company&#x2019;s subsidiaries
in Taiwan were maintained, and their financial statements were expressed, in New Taiwan Dollar (&#x201c;NT$&#x201d;). Such financial statements
were translated into U.S. Dollars (&#x201c;$&#x201d; or &#x201c;USD&#x201d;) in accordance ASC 830, &#x201c;Foreign Currency Matters&#x201d;,
with the NT$ as the functional currency. According to the Statement, all assets and liabilities are translated at the current exchange
rate, stockholder&#x2019;s deficit are translated at the historical rates and income statement items are translated at an average exchange
rate for the period. The resulting translation adjustments are reported under other comprehensive income (loss) as a component of stockholders&#x2019;
equity (deficit).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</abvc:TranslationAdjustmentPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Recent Accounting Pronouncements&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2020, the FASB issued ASU 2020-06,
Debt &#x2014; Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging&#x2014;Contracts in Entity&#x2019;s Own
Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity&#x2019;s Own Equity (&#x201c;ASU 2020-06&#x201d;).
ASU 2020-06 simplifies the accounting for convertible debt by eliminating the beneficial conversion and cash conversion accounting models.
Upon adoption of ASU 2020-06, convertible debt, unless issued with a substantial premium or an embedded conversion feature that is not
clearly and closely related to the host contract, will no longer be allocated between debt and equity components. This modification will
reduce the issue discount and result in less non-cash interest expense in financial statements. ASU 2020-06 also updates the earnings
per share calculation and requires entities to assume share settlement when the convertible debt can be settled in cash or shares. For
contracts in an entity&#x2019;s own equity, the type of contracts primarily affected by ASU 2020-06 are freestanding and embedded features
that are accounted for as derivatives under the current guidance due to a failure to meet the settlement assessment by removing the requirements
to (i) consider whether the contract would be settled in registered shares, (ii) consider whether collateral is required to be posted,
and (iii) assess shareholder rights. ASU 2020-06 is effective for fiscal years beginning after December 15, 2023. Early adoption is permitted,
but no earlier than fiscal years beginning after December 15, 2020, and only if adopted as of the beginning of such fiscal year. The
Company is currently evaluating the impact that the standard will have on its consolidated financial statements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2021, the FASB issued ASU 2021-04,
Earnings Per Share (Topic 260), Debt &#x2014; Modifications and Extinguishments (Subtopic 470-50), Compensation &#x2014; Stock Compensation
(Topic 718), and Derivatives and Hedging &#x2014; Contracts in Entity&#x2019;s Own Equity (Subtopic 815-40): Issuer&#x2019;s Accounting
for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options (&#x201c;ASU 2021-04&#x201d;). ASU 2021-04
provides guidance as to how an issuer should account for a modification of the terms or conditions or an exchange of a freestanding equity-classified
written call option (i.e., a warrant) that remains classified after modification or exchange as an exchange of the original instrument
for a new instrument. An issuer should measure the effect of a modification or exchange as the difference between the fair value of the
modified or exchanged warrant and the fair value of that warrant immediately before modification or exchange and then apply a recognition
model that comprises four categories of transactions and the corresponding accounting treatment for each category (equity issuance, debt
origination, debt modification, and modifications unrelated to equity issuance and debt origination or modification). ASU 2021-04 is
effective for all entities for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. An
entity should apply the guidance provided in ASU 2021-04 prospectively to modifications or exchanges occurring on or after the effective
date. Early adoption is permitted for all entities, including adoption in an interim period. If an entity elects to early adopt ASU 2021-04
in an interim period, the guidance should be applied as of the beginning of the fiscal year that includes that interim period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In March 2022, the FASB issued ASU 2022-02,
Troubled Debt Restructurings and Vintage Disclosures. This ASU eliminates the accounting guidance for troubled debt restructurings by
creditors that have adopted ASU 2016-13, Measurement of Credit Losses on Financial Instruments. This ASU also enhances the disclosure
requirements for certain loan refinancing and restructurings by creditors when a borrower is experiencing financial difficulty. In addition,
the ASU amends the guidance on vintage disclosures to require entities to disclose current period gross write-offs by year of origination
for financing receivables and net investments in leases within the scope of ASC 326-20. The ASU is effective for annual periods beginning
after December 15, 2022, including interim periods within those fiscal years. Adoption of the ASU would be applied prospectively. Early
adoption is also permitted, including adoption in an interim period.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is currently evaluating the impact
that the standards mentioned above will have on its consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:CollaborativeArrangementDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;3. COLLABORATIVE AGREEMENTS&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreements with BHK, a
related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(i) On February 24, 2015, BioLite Taiwan and
BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;),
pursuant to which it is collaborative with BHK to develop and commercialize BLI-1401-2 (Botanical Drug) Triple Negative Breast Cancer
(TNBC) Combination Therapy (BLI-1401-2 Products) in Asian countries excluding Japan for all related intellectual property rights, and
has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50 between BHK
and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial sale of the
Product in in Asia excluding Japan.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 27, 2016, BioLite Taiwan and BHK agreed
to amend the payment terms of the milestone payment in an aggregate amount of $10 million based on the following schedule:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In December 2015, BHK has paid a non-refundable
upfront cash payment of $1 million, or 10% of $10,000,000, upon the signing of BHK Co-Development Agreement. The Company concluded that
the deliverables are considered separate units of accounting as the delivered items have value to the customer on a standalone basis
and recognized this cash receipt as collaboration revenue when all research, technical, and development data was delivered to BHK in
2015. The receipt is for the compensation of past research efforts and contributions made by BioLite Taiwan before this collaborative
agreement was signed and it does not relate to any future commitments made by BioLite Taiwan and BHK in this collaborative agreement.
In August 2016, the Company has received the second milestone payment of NT$31,649,000, approximately equivalent to $1 million, and recognized
collaboration revenue for the year ended December 31, 2016. As of the date of this report, the Company has not completed the first phase
II clinical trial.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to the milestone payments, BioLite
Taiwan is entitled to receive royalty on 12% of BHK&#x2019;s net sales related to BLI-1401-2 Products. As of December 31, 2022 and December
31, 2021, the Company has not earned the royalty under the BHK Co-Development Agreement.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(ii) On December 9, 2015, BioLite Taiwan entered
into another two collaborative agreements (the &#x201c;BHK Collaborative Agreements&#x201d;), pursuant to which it is collaborative with
BHK to co-develop and commercialize BLI-1005 for &#x201c;Targeting Major Depressive Disorder&#x201d; (BLI-1005 Products) and BLI-1006 for
&#x201c;Targeting Inflammatory Bowel Disease&#x201d; (BLI-1006 Products) in Asia excluding Japan for all related intellectual property
rights, and has developed it for medicinal use in collaboration with outside researchers. The development costs shall be shared 50/50
between BHK and the Company. The BHK Co-Development Agreement will remain in effect for fifteen years from the date of first commercial
sale of the Product in in Asia excluding Japan.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK. The Company concluded that the deliverables are considered separate units of accounting as the delivered items
have value to the customer on a standalone basis and recognized this payment as collaboration revenue when all research, technical, data
and development data was delivered to BHK. The cash receipt is for the compensation of past research efforts and contributions made by
BioLite Taiwan before this BHK Collaborative Agreements was signed and it does not relate to any future commitments made by BioLite Taiwan
and BHK in this BHK Collaborative Agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit. As of December 31, 2022 and 2021, the Company has not earned the royalty under the BHK Collaborative Agreements.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Co-Development agreement with Rgene
Corporation, a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On May 26, 2017, BriVision entered into a
co-development agreement (the &#x201c;Co-Dev Agreement&#x201d;) with Rgene Corporation (the &#x201c;Rgene&#x201d;), a related party under
common control by controlling beneficiary shareholder of YuanGene Corporation and the Company (See Note 12). Pursuant to Co-Dev Agreement,
BriVision and Rgene agreed to co-develop and commercialize ABV-1507 HER2/neu Positive Breast Cancer Combination Therapy, ABV-1511 Pancreatic
Cancer Combination Therapy and ABV-1527 Ovary Cancer Combination Therapy. Under the terms of the Co-Dev Agreement, Rgene is required
to&#160;pay the Company $3,000,000 in cash or stock of Rgene with equivalent value by August 15, 2017. The payment is for the compensation
of BriVision&#x2019;s past research efforts and contributions made by BriVision before the Co-Dev Agreement was signed and it does not
relate to any future commitments made by BriVision and Rgene in this Co-Dev Agreement. In addition to $3,000,000, the Company is entitled
to receive 50% of the future net licensing income or net sales profit earned by Rgene, if any, and any development costs shall be equally
shared by both BriVision and Rgene.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 1, 2017, the Company has delivered
all research, technical, data and development data to Rgene. Since both Rgene and the Company are related parties and under common control
by a controlling beneficiary shareholder of YuanGene Corporation and the Company, the Company has recorded the full amount of $3,000,000
in connection with the Co-Dev Agreement as additional paid-in capital during the year ended December 31, 2017. During the year ended
December 31, 2017, the Company has received $450,000 in cash. On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549. On December 31, 2018, the Company determined to fully
write off this investment based on the Company&#x2019;s assessment of the severity and duration of the impairment, and qualitative and
quantitative analysis of the operating performance of the investee, adverse changes in market conditions and the regulatory or economic
environment, changes in operating structure of Rgene, additional funding requirements, and Rgene&#x2019;s ability to remain in business.
All projects that have been initiated will be managed and supported by the Company and Rgene.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company and Rgene signed an amendment
to the Co-Dev Agreement on November 10, 2020, pursuant to which both parties agreed to delete AB-1507 HER2/neu Positive Breast Cancer
Combination Therapy and AB 1527 Ovary Cancer Combination Therapy and add ABV-1519 EGFR Positive Non-Small Cell Lung Cancer Combination
Therapy and ABV-1526 Large Intestine / Colon / Rectal Cancer Combination Therapy to the products to be co-developed and commercialized.
Other provisions of the Co-Dev Agreement remain in full force and effect.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration:underline"&gt;Collaborative agreement with BioFirst
Corporation, a related party&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 24, 2017, BriVision entered into a
collaborative agreement (the &#x201c;BioFirst Collaborative Agreement&#x201d;) with BioFirst Corporation (&#x201c;BioFirst&#x201d;), pursuant
to which BioFirst granted the Company the global licensing right for medical use of the product (the &#x201c;Product&#x201d;): BFC-1401
Vitreous Substitute for Vitrectomy. BioFirst is a related party to the Company because a controlling beneficiary shareholder of YuanGene
Corporation and the Company is one of the directors and Common Stock shareholders of BioFirst (See Note 12).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the BioFirst Collaborative Agreement,
the Company will co-develop and commercialize the Product with BioFirst and pay BioFirst in a total amount of $3,000,000 in cash or stock
of the Company before September 30, 2018. The amount of $3,000,000 is in connection with the compensation for BioFirst&#x2019;s past research
efforts and contributions made by BioFirst before the BioFirst Collaborative Agreement was signed and it does not relate to any future
commitments made by BioFirst and BriVision in this BioFirst Collaborative Agreement. In addition, the Company is entitled to receive
50% of the future net licensing income or net sales profit, if any, and any development cost shall be equally shared by both BriVision
and BioFirst.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On September 25, 2017, BioFirst has delivered
all research, technical, data and development data to BriVision. The Company determined to fully expense the entire amount of $3,000,000
since currently the related licensing rights do not have alternative future uses. According to ASC 730-10-25-1, absent alternative future
uses the acquisition of product rights to be used in research and development activities must be charged to research and development
expenses immediately. Hence, the entire amount of $3,000,000 is fully expensed as research and development expense during the year ended
December 31, 2017.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 30, 2019, BriVision entered into a
Stock Purchase Agreement (the &#x201c;Purchase Agreement&#x201d;) with BioFirst. Pursuant to the Purchase Agreement, the Company issued
428,571 shares of the Company&#x2019;s common stock to BioFirst in consideration for $3,000,000 owed by the Company to BioFirst (the &#x201c;Total
Payment&#x201d;) in connection with a certain collaborative agreement between the Company and BioFirst dated July 24, 2017 (the &#x201c;Collaborative
Agreement&#x201d;). Pursuant to the Collaborative Agreement, BioFirst granted the Company the global licensing right to co-develop BFC-1401
or ABV-1701 Vitreous Substitute for Vitrectomy for medical purposes in consideration for the Total Payment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On August 5, 2019, BriVision entered into
a second Stock Purchase Agreement (&#x201c;Purchase Agreement 2&#x201d;) with BioFirst. Pursuant to Purchase Agreement 2, the Company issued
414,702 shares of the Company&#x2019;s common stock to BioFirst in consideration for $2,902,911 owed by the Company to BioFirst in connection
with a loan provided to BriVision from BioFirst.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On November 4, 2020, the Company executed
an amendment to the BioFirst Agreement with BioFirst to add ABV-2001 Intraocular Irrigation Solution and ABV-2002 Corneal Storage Solution
to the agreement. ABV-2002 is utilized during a corneal transplant procedure to replace a damaged or diseased cornea while ABV-2001 has
broader utilization during a variety of ocular procedures.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Initially the Company will focus on ABV-2002,
a solution utilized to store a donor cornea prior to either penetrating keratoplasty (full thickness cornea transplant) or endothelial
keratoplasty (back layer cornea transplant). ABV-2002 is a solution comprised of a specific poly amino acid that protects ocular tissue
from damage caused by external osmolarity exposure during pre-surgery storage. The specific polymer in ABV-2002 can adjust osmolarity
to maintain a range of 330 to 390 mOsM thereby permitting hydration within the corneal stroma during the storage period. Stromal hydration
results in (a) maintaining acceptable corneal transparency and (b) prevents donor cornea swelling. ABV-2002 also contains an abundant
phenolic phytochemical found in plant cell walls that provides antioxidant antibacterial properties and neuroprotection.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Early testing by BioFirst indicates&#160;
that ABV-2002 may be more effective for protecting the cornea and retina during long-term storage than other storage media available
today and can be manufactured at lower cost. &#160;&#160;&#160;Further ABV-2002 product development was put on hold due the lack of funding.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition, BioFirst was incorporated on
November 7, 2006, focusing on the R&amp;amp;D, manufacturing, and sales of innovative patented pharmaceutical products. The technology of
BioFirst comes from the global exclusive licensing from domestic R &amp;amp; D institutions. Currently, the main research and development
product is the vitreous substitute (Vitargus&#xae;) Licensed by the National Health Research Institutes. Vitargus is the world&#x2019;s
first bio-degradable vitreous substitute and offers a number of advantages over current vitreous substitutes by minimizing medical complications
and reducing the need for additional surgeries.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Vitargus has started the construction of a
GMP factory in Hsinchu Biomedical Science Park, Taiwan, with the aim at building a production base to supply the global market and promote
the construction of bio-degradable vitreous substitute manufacturing center in Taiwan, allowing ABVC to achieve the world-class technology
of manufacturing Vitargus and GMP certified pharmaceutical factory. BioFirst is targeting to complete the construction in 2024.&lt;/p&gt;</us-gaap:CollaborativeArrangementDisclosureTextBlock>
    <abvc:MilestonePayments contextRef="c61" decimals="-6" unitRef="usd">10000000</abvc:MilestonePayments>
    <us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement contextRef="c61">&#x25cf;Upon the signing of the BHK Co-Development Agreement: $1 million, or 10% of total payment

    &#160;
    &#x25cf;
    Upon the first Investigational
    New Drug (IND) submission and BioLite Taiwan will deliver all data to BHK according to FDA Reviewing requirement: $1 million, or
    10% of total payment
  &#160;

    &#160;
    &#x25cf;
    At the completion of
    first phase II clinical trial: $1 million, or 10% of total payment
  &#160;

    &#160;
    &#x25cf;
    At the initiation of
    phase III of clinical trial research: $3 million, or 30% of total payment
  &#160;

    &#160;
    &#x25cf;
    Upon the New Drug Application
    (NDA) submission: $4 million, or 40% of total payment
  &#160;</us-gaap:RelatedPartyTransactionTermsAndMannerOfSettlement>
    <abvc:UpfrontCashPayment contextRef="c62" decimals="-6" unitRef="usd">1000000</abvc:UpfrontCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement contextRef="c63" decimals="2" unitRef="pure">0.10</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <abvc:IssuanceOfStockValue contextRef="c63" decimals="0" unitRef="usd">10000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePayments contextRef="c64" decimals="0" unitRef="twd">31649000</abvc:MilestonePayments>
    <abvc:IssuanceOfStockValue contextRef="c64" decimals="-6" unitRef="usd">1000000</abvc:IssuanceOfStockValue>
    <abvc:MilestonePaymentsRoyaltyPercentage contextRef="c0" decimals="2" unitRef="pure">0.12</abvc:MilestonePaymentsRoyaltyPercentage>
    <abvc:CollaborativeAgreementsDescription contextRef="c63">In 2015, the Company recognized the cash receipt
in a total of NT$50 million, approximately equivalent to $1.6 million, as collaboration revenue when all research, technical, and development
data was delivered to BHK.</abvc:CollaborativeAgreementsDescription>
    <abvc:CollaborativeAgreementsDescription contextRef="c65">In addition to the total of NT$50 million,
approximately equivalent to $1.60 million, BioLite Taiwan is entitled to receive 50% of the future net licensing income or net sales
profit.</abvc:CollaborativeAgreementsDescription>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c66" decimals="0" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:AdditionCashPayment contextRef="c67" decimals="0" unitRef="usd">3000000</abvc:AdditionCashPayment>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement contextRef="c67" decimals="2" unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:AdditionalPaidInCapitalCommonStock contextRef="c68" decimals="0" unitRef="usd">3000000</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent contextRef="c68" decimals="0" unitRef="usd">450000</us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent>
    <abvc:CoDevAgreementDescription contextRef="c69">On December 24, 2018, the Company received the remaining balance of $2,550,000
in the form of newly issued shares of Rgene&#x2019;s Common Stock, at the price of NT$50 (approximately equivalent to $1.60 per share),
for an aggregate number of 1,530,000 shares, which accounted for equity method long-term investment as of December 31, 2018. During the
year ended December 31, 2018, the Company has recognized investment loss of $549.</abvc:CoDevAgreementDescription>
    <abvc:IssuanceOfStockValue contextRef="c70" decimals="0" unitRef="usd">3000000</abvc:IssuanceOfStockValue>
    <us-gaap:PaymentsForParticipationLiabilities contextRef="c71" decimals="0" unitRef="usd">3000000</us-gaap:PaymentsForParticipationLiabilities>
    <abvc:PercentageOfPaymentsUnderCodevelopmentAgreement contextRef="c71" decimals="2" unitRef="pure">0.50</abvc:PercentageOfPaymentsUnderCodevelopmentAgreement>
    <us-gaap:CostOfGoodsAndServicesSold contextRef="c72" decimals="0" unitRef="usd">3000000</us-gaap:CostOfGoodsAndServicesSold>
    <us-gaap:OtherResearchAndDevelopmentExpense contextRef="c73" decimals="0" unitRef="usd">3000000</us-gaap:OtherResearchAndDevelopmentExpense>
    <us-gaap:SharesIssued contextRef="c74" decimals="0" unitRef="shares">428571</us-gaap:SharesIssued>
    <us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent contextRef="c74" decimals="0" unitRef="usd">3000000</us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:SharesIssued contextRef="c75" decimals="0" unitRef="shares">414702</us-gaap:SharesIssued>
    <us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent contextRef="c75" decimals="0" unitRef="usd">2902911</us-gaap:DueToOtherRelatedPartiesCurrentAndNoncurrent>
    <us-gaap:InventoryDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;4. INVENTORY&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Inventory consists of the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-103"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,725&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-104"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-105"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;84,620&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for inventory valuation and obsolescence loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(155,370&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Inventories, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,975&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;For the year
ended December 31, 2022, the inventories were expensed as research and development expenses.&lt;/p&gt;</us-gaap:InventoryDisclosureTextBlock>
    <us-gaap:ScheduleOfInventoryCurrentTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Finished goods&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-103"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;96,725&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Work-in-process&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-104"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-105"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Raw materials&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-106"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;84,620&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Allowance for inventory valuation and obsolescence loss&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-107"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(155,370&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Inventories, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-108"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,975&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 22.9pt; text-align: justify; text-indent: -22.9pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</us-gaap:ScheduleOfInventoryCurrentTableTextBlock>
    <us-gaap:InventoryFinishedGoods contextRef="c2" decimals="0" unitRef="usd">96725</us-gaap:InventoryFinishedGoods>
    <us-gaap:InventoryRawMaterials contextRef="c2" decimals="0" unitRef="usd">84620</us-gaap:InventoryRawMaterials>
    <abvc:AllowanceForInventoryValuationAndObsolescenceLoss contextRef="c2" decimals="0" unitRef="usd">155370</abvc:AllowanceForInventoryValuationAndObsolescenceLoss>
    <us-gaap:InventoryGross contextRef="c2" decimals="0" unitRef="usd">25975</us-gaap:InventoryGross>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;5. PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"&gt;Property
and equipment as of December 31, 2022 and 2021 are summarized as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-align: justify; text-indent: -23.75pt"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;361,193&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;400,091&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Buildings and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,226,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,235,061&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,013,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Office equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;173,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;191,824&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,878,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,840,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,304,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,314,471&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;573,978&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;525,881&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Depreciation expense were $23,799 and $11,993
for the years ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, Land with book value amounted to approximately
$361,193 and $400,091, respectively, were pledged for obtaining bank loan (see Notes 8 Bank loans).&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;361,193&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;400,091&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;Buildings and leasehold improvements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,226,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,235,061&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify"&gt;Machinery and equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,116,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,013,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Office equipment&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;173,766&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;191,824&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,878,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,840,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,304,457&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,314,471&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;573,978&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;525,881&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c76" decimals="0" unitRef="usd">361193</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c77" decimals="0" unitRef="usd">400091</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c78" decimals="0" unitRef="usd">2226687</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c79" decimals="0" unitRef="usd">2235061</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c80" decimals="0" unitRef="usd">1116789</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c81" decimals="0" unitRef="usd">1013376</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c82" decimals="0" unitRef="usd">173766</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c83" decimals="0" unitRef="usd">191824</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c1" decimals="0" unitRef="usd">3878435</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="c2" decimals="0" unitRef="usd">3840352</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c1" decimals="0" unitRef="usd">3304457</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="c2" decimals="0" unitRef="usd">3314471</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c1" decimals="0" unitRef="usd">573978</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:PropertyPlantAndEquipmentOtherNet contextRef="c2" decimals="0" unitRef="usd">525881</us-gaap:PropertyPlantAndEquipmentOtherNet>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c0" decimals="0" unitRef="usd">23799</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization contextRef="c3" decimals="0" unitRef="usd">11993</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:LandAndLandImprovements contextRef="c1" decimals="0" unitRef="usd">361193</us-gaap:LandAndLandImprovements>
    <us-gaap:LandAndLandImprovements contextRef="c2" decimals="0" unitRef="usd">400091</us-gaap:LandAndLandImprovements>
    <abvc:LongTermInvestmentTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b&gt;6. LONG-TERM INVESTMENTS&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 23.75pt; text-indent: -23.75pt"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The ownership percentages of each investee are listed
    as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Ownership percentage&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;Accounting&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Name of related party&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;treatments&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity&#160;Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Rgene Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity Method&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The extent the investee relies on the company for
    its business are summarized as follows:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 34%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 65%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The
    extent the investee relies on the Company for its business &#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from the investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Long-term investment mainly consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Non-marketable Cost Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;813,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;900,570&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; text-align: left"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0in; text-align: left"&gt;Equity Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Rgene Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation (the &#x201c;BioFirst&#x201d;):&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;The Company holds an equity interest
in BioFirst Corporation, accounting for its equity interest using the equity method to accounts for its equity investment as prescribed
in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include the Company&#x2019;s
proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of December 31, 2022 and
2021, the Company owns 21.77% and 21.77% common stock shares of BioFirst, respectively. During year ended December 31, 2021, the Company
made prepayment for equity investment in BioFirst to purchase additional&#160;317,000&#160;shares to be issued by BioFirst in the aggregate
amount of $618,150, recorded as prepayment for long-term investments as of December 31, 2022. The amount due from BioFirst has been reclassified
as prepayment for investment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, BioFirst, is as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 5.4pt"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Balance Sheet&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,543,151&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,205,669&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;959,454&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,663,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,909,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;103,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stockholders&#x2019; Equity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;483,874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222,898&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Statement of operation&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,162&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,239&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,348&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net loss&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,274,539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,276,892&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of losses from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation (the
    &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;Both Rgene and the Company are
under common control by Dr. Tsung-Shann Jiang, the CEO and chairman of the BioLite Inc. Since Dr. Tsung-Shann Jiang is able to exercise
significant influence, but not control, over the Rgene, the Company determined to use the equity method to accounts for its equity investment
as prescribed in ASC 323, Investments&#x2014;Equity Method and Joint Ventures (&#x201c;ASC 323&#x201d;). Equity method adjustments include
the Company&#x2019;s proportionate share of investee&#x2019;s income or loss and other adjustments required by the equity method. As of
December 31, 2022 and 2021, the Company owns 28.85% and 28.85% common stock shares of Rgene, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Summarized financial information for the Company&#x2019;s
equity method investee, Rgene, is as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;i&gt;Balance Sheets&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;68,302&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;73,452&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;303,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;374,423&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,478,868&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,934,786&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Shareholders&#x2019; Deficit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,481,309&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,486,911&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;i&gt;Statement of operations&lt;/i&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(1,550,123&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(576,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of loss from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-119"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-120"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Disposition of long-term
    investment&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify"&gt;During the years ended December
31, 2022 and 2021, there is no disposition of long-term investment.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(5)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Losses on Equity Investments&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The components of losses on equity investments
for each period were as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Share of equity method investee losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-121"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:LongTermInvestmentTextBlock>
    <abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Ownership percentage&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: bold; text-align: center"&gt;Accounting&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold"&gt;Name of related party&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;treatments&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 64%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;0.22&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 11%; text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.92&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.03&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Cost Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21.77&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity&#160;Method&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Rgene Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28.85&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;Equity Method&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks>
    <abvc:OwnershipPercentage contextRef="c86" decimals="4" unitRef="pure">0.0022</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage contextRef="c87" decimals="4" unitRef="pure">0.0022</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c88">Cost Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage contextRef="c89" decimals="4" unitRef="pure">0.0092</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage contextRef="c90" decimals="4" unitRef="pure">0.0092</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c91">Cost Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage contextRef="c92" decimals="4" unitRef="pure">0.0803</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage contextRef="c93" decimals="4" unitRef="pure">0.0803</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c94">Cost Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage contextRef="c95" decimals="4" unitRef="pure">0.2177</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage contextRef="c96" decimals="4" unitRef="pure">0.2177</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c85">Equity&#160;Method</abvc:AccountingTreatmentDescription>
    <abvc:OwnershipPercentage contextRef="c97" decimals="4" unitRef="pure">0.2885</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage contextRef="c98" decimals="4" unitRef="pure">0.2885</abvc:OwnershipPercentage>
    <abvc:AccountingTreatmentDescription contextRef="c99">Equity Method</abvc:AccountingTreatmentDescription>
    <abvc:ScheduleOfExtentInvesteeReliesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 34%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of related party&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; width: 65%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;The
    extent the investee relies on the Company for its business &#160;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Genepharm Biotech Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;No specific business relationship&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioHopeKing Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Loaned from the investee and provides research and development support service&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene Corporation&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Collaborating with the Company to develop and commercialize drugs&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&lt;b&gt;&#160;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfExtentInvesteeReliesTableTextBlock>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c100">No specific business relationship</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c101">No specific business relationship</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c102">Collaborating with the Company to develop and commercialize drugs</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c103">Loaned from the investee and provides research and development support service</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c104">Collaborating with the Company to develop and commercialize drugs</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:ScheduleOfLongTermInvestmentTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Non-marketable Cost Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; width: 76%; text-align: left"&gt;Braingenesis Biotechnology Co., Ltd.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,941&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;Genepharm Biotech Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;21,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;813,014&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;900,570&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; text-align: left"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0in; text-align: left"&gt;Equity Method Investments, net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.125in; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-109"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-110"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 0.125in; text-align: left; padding-bottom: 1.5pt"&gt;Rgene Corporation&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-111"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-112"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-left: 0.25in; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;842,070&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;932,755&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfLongTermInvestmentTableTextBlock>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c105" decimals="0" unitRef="usd">7169</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c106" decimals="0" unitRef="usd">7941</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c107" decimals="0" unitRef="usd">21887</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c108" decimals="0" unitRef="usd">24244</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c109" decimals="0" unitRef="usd">813014</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c110" decimals="0" unitRef="usd">900570</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c1" decimals="0" unitRef="usd">842070</abvc:NonmarketableCostMethodInvestmentsNet>
    <abvc:NonmarketableCostMethodInvestmentsNet contextRef="c2" decimals="0" unitRef="usd">932755</abvc:NonmarketableCostMethodInvestmentsNet>
    <us-gaap:EquityMethodInvestments contextRef="c1" decimals="0" unitRef="usd">842070</us-gaap:EquityMethodInvestments>
    <us-gaap:EquityMethodInvestments contextRef="c2" decimals="0" unitRef="usd">932755</us-gaap:EquityMethodInvestments>
    <us-gaap:VariableInterestEntityOwnershipPercentage contextRef="c84" decimals="4" unitRef="pure">0.2177</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:VariableInterestEntityOwnershipPercentage contextRef="c85" decimals="4" unitRef="pure">0.2177</us-gaap:VariableInterestEntityOwnershipPercentage>
    <abvc:PurchaseAdditionalShares contextRef="c3" decimals="0" unitRef="shares">317000</abvc:PurchaseAdditionalShares>
    <us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement contextRef="c2" decimals="0" unitRef="usd">618150</us-gaap:TemporaryEquityAggregateAmountOfRedemptionRequirement>
    <srt:ScheduleOfCondensedBalanceSheetTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,543,151&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,205,669&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;739,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;959,454&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,663,051&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,909,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;103,447&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;32,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Stockholders&#x2019; Equity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;483,874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;222,898&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Current Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;68,302&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;73,452&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;303,893&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;374,423&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Current Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,478,868&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,934,786&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Noncurrent Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-113"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Shareholders&#x2019; Deficit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,481,309&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,486,911&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;</srt:ScheduleOfCondensedBalanceSheetTableTextBlock>
    <us-gaap:AssetsCurrent contextRef="c115" decimals="0" unitRef="usd">1543151</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c116" decimals="0" unitRef="usd">2205669</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c115" decimals="0" unitRef="usd">739472</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c116" decimals="0" unitRef="usd">959454</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c115" decimals="0" unitRef="usd">2663051</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c116" decimals="0" unitRef="usd">2909703</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c115" decimals="0" unitRef="usd">103447</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c116" decimals="0" unitRef="usd">32522</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquityOther contextRef="c117" decimals="0" unitRef="usd">483874</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c118" decimals="0" unitRef="usd">222898</us-gaap:StockholdersEquityOther>
    <srt:ScheduleOfCondensedIncomeStatementTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net sales&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;30,162&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;26,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,239&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8,348&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net loss&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,274,539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,276,892&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of losses from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-114"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Net sales&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-115"&gt;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-116"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Gross Profit&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-117"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-118"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(1,550,123&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(576,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Share of loss from investments accounted for using the equity method&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-119"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-120"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&#160;&lt;/p&gt;</srt:ScheduleOfCondensedIncomeStatementTableTextBlock>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c123" decimals="0" unitRef="usd">30162</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GainLossOnSalesOfLoansNet contextRef="c124" decimals="0" unitRef="usd">26693</us-gaap:GainLossOnSalesOfLoansNet>
    <us-gaap:GrossProfit contextRef="c123" decimals="0" unitRef="usd">8239</us-gaap:GrossProfit>
    <us-gaap:GrossProfit contextRef="c124" decimals="0" unitRef="usd">8348</us-gaap:GrossProfit>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c123" decimals="0" unitRef="usd">-1274539</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c124" decimals="0" unitRef="usd">-2276892</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod contextRef="c124" decimals="0" unitRef="usd">-269844</abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent contextRef="c0" decimals="4" unitRef="pure">0.2885</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent contextRef="c3" decimals="4" unitRef="pure">0.2885</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent>
    <us-gaap:AssetsCurrent contextRef="c119" decimals="0" unitRef="usd">68302</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent contextRef="c120" decimals="0" unitRef="usd">73452</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent contextRef="c119" decimals="0" unitRef="usd">303893</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent contextRef="c120" decimals="0" unitRef="usd">374423</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c119" decimals="0" unitRef="usd">2478868</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent contextRef="c120" decimals="0" unitRef="usd">1934786</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent contextRef="c119" decimals="0" unitRef="usd">2441</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:StockholdersEquityOther contextRef="c121" decimals="0" unitRef="usd">-2481309</us-gaap:StockholdersEquityOther>
    <us-gaap:StockholdersEquityOther contextRef="c122" decimals="0" unitRef="usd">-1486911</us-gaap:StockholdersEquityOther>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c125" decimals="0" unitRef="usd">-1550123</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c126" decimals="0" unitRef="usd">-576514</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:EquityMethodInvestmentsTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Share of equity method investee losses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-121"&gt;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/div&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(269,844&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:EquityMethodInvestmentsTextBlock>
    <us-gaap:IncomeLossFromEquityMethodInvestments contextRef="c3" decimals="0" unitRef="usd">-269844</us-gaap:IncomeLossFromEquityMethodInvestments>
    <abvc:ConvertibleNotesPayableDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;7. CONVERTIBLE NOTES PAYABLE&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On October 23, 2020, the Company entered into
a Securities Purchase Agreement (the &#x201c;October SPA&#x201d;) with one accredited investor. Pursuant to the October SPA, the Company
sold and issued a convertible promissory note (the &#x201c;October Note&#x201d;) in the principal amount of $2,500,000 to the investor
and received the payment from such investor on October 30, 2020. The October Note was issued on October 23, 2020 and the maturity date
of the October Note is the twenty-four (24) month anniversary from the issuance date (the &#x201c;Maturity Date&#x201d;). Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#x2019;s common stock at a fixed conversion price of $2.25 per share. The holder of the October Note may elect to convert
part or all of the outstanding balance of the October Note from the issuance date until the Maturity Date. The Company may prepay the
outstanding amount at any time, in whole or in part, without any penalty.&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On May 17, 2021, the parties to the October
SPA signed Amendment No. 1 to Promissory Note (the &#x201c;Amendment&#x201d;). Pursuant to the Amendment, the Note shall also be automatically
converted into shares of the Company&#x2019;s common stock immediately following the Company&#x2019;s receipt of conditional approval to
list its common stock on the NASDAQ stock market, if and when the Company receives such approval, at a conversion price equal to $2.25
per share.&#160;On July 21, 2021, The Company converted all convertible promissory note amounted $2,500,000 into 1,111,112 shares of
the Company&#x2019;s common stock and warrants.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the aggregate
carrying values of the convertible debentures were both $0; and accrued convertible interest were both $0.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Total interest expenses in connection with
the above convertible note payable were $208,657 and $193,548 for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;</abvc:ConvertibleNotesPayableDisclosureTextBlock>
    <us-gaap:ConversionOfStockDescription contextRef="c127">Upon the Maturity
Date, the Company shall pay to the holder, in cash, an amount representing all outstanding principal amount and accrued and unpaid interest
under the October Note. The October Note bears an interest rate of ten percent (10%) per annum and may be convertible into shares of
the Company&#x2019;s common stock at a fixed conversion price of $2.25 per share.</us-gaap:ConversionOfStockDescription>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="c128" decimals="2" unitRef="usdPershares">2.25</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <abvc:ConvertiblePromissoryNote contextRef="c129" decimals="0" unitRef="usd">2500000</abvc:ConvertiblePromissoryNote>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights contextRef="c130" decimals="0" unitRef="shares">1111112</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights>
    <us-gaap:ConvertibleDebt contextRef="c131" decimals="0" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c132" decimals="0" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:ConvertibleDebt contextRef="c133" decimals="0" unitRef="usd">0</us-gaap:ConvertibleDebt>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c134" decimals="0" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:InterestAndDebtExpense contextRef="c135" decimals="0" unitRef="usd">208657</us-gaap:InterestAndDebtExpense>
    <us-gaap:InterestAndDebtExpense contextRef="c136" decimals="0" unitRef="usd">193548</us-gaap:InterestAndDebtExpense>
    <us-gaap:DebtDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;8. BANK LOANS&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term bank loan consists of the following:&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Cathay United Bank&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;243,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;270,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;CTBC Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;720,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Cathay Bank&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,893,750&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,640,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Cathay United Bank&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 28, 2016, BioLite Taiwan and Cathay
United Bank entered into a one-year bank loan agreement (the &#x201c;Cathay United Loan Agreement&#x201d;) in an amount of NT$7,500,000,
equivalent to $243,750. The term started June 28, 2016 with maturity date at June 28, 2017. The loan balance bears interest at a floating
rate of prime rate plus 1.15%. The prime rate is based on term deposit saving interest rate of Cathay United Bank. On September 6, 2017,
BioLite Taiwan extended the Cathay United Loan Agreement for one year, which was due on September 6, 2018, with the principal amount
of NT$7,500,000, equivalent to $243,750. On October 1, 2018, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal
amount of NT$7,500,000, equivalent to $243,750 &#160;for one year, which was due on September 6, 2019. On September 6, 2019, BioLite
Taiwan extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year,
which is due on September 6, 2020. On September 6, 2020, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal
amount of NT$7,500,000, equivalent to $243,750 for one year, which is due on September 6, 2021. On September 6, 2021, BioLite Taiwan
extended the Cathay United Loan Agreement with the same principal amount of NT$7,500,000, equivalent to $243,750 for one year, which
is due on September 6, 2022. On September 6, 2022, BioLite Taiwan extended the Cathay United Loan Agreement with the same principal amount
of NT$7,500,000, equivalent to $243,750 for one year, and same interest rate, which is due on September 6, 2023. As of December 31, 2022
and December 31, 2021, the effective interest rates per annum was 2.67% and 2.10%. The loan is collateralized by the Land of BioLite
Taiwan, and is also personal guaranteed by the Company&#x2019;s chairman.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expenses were $5,960 and $5,639 for
the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;CTBC Bank&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On June 12, 2017 and July 19, 2017, BioLite
Taiwan and CTBC Bank entered into short-term saving secured bank loan agreements (the &#x201c;CTBC Loan Agreements&#x201d;) in an amount
of NT$10,000,000, equivalent to $325,000, and NT$10,000,000, equivalent to $325,000, respectively. Both two loans with the same maturity
date at January 19, 2018. In February 2018, BioLite Taiwan combined two loans and extended the loan contract with CTBC for one year.
On January 18, 2019, BioLite Taiwan and CTBC Bank agreed to extend the loan with a new maturity date, which was July 18, 2019. On July
18, 2019, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for
six months, which is due on January 17, 2020. On January 19, 2020, BioLite Taiwan extended the CTBC Loan Agreement with the same principal
amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July 19, 2020. On July 17, 2020, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January
15, 2021. On January 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent
to $650,000 for six months, which is due on July 15, 2021. On July 15, 2021, BioLite Taiwan extended the CTBC Loan Agreement with the
same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January 14, 2022. The loan balances bear
interest at a fixed rate of 1.68% per annum. The loan is secured by the money deposited in a savings account with the CTBC Bank. This
loan was also personal guaranteed by the Company&#x2019;s chairman and BioFirst. During the year ended December 31, 2021, BioLite Taiwan
has opened a TCD account with CTBC bank to guarantee the loan going forward.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 14, 2022, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on January
14, 2023. The loan balance bear interest at a fixed rate of 2.00% per annum.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July
14, 2023. The loan balance bear interest at a fixed rate of 2.50% per annum.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expenses were $12,220 and $12,029
for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;span style="text-decoration:underline"&gt;Cathay Bank&lt;/span&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 21, 2019, the Company received
a loan in the amount of $500,000 from Cathay Bank (the &#x201c;Bank&#x201d;) pursuant to a business loan agreement (the &#x201c;Loan Agreement&#x201d;)
entered by and between the Company and Bank on January 8, 2019 and a promissory note (the &#x201c;Note&#x201d;) executed by the Company
on the same day. The Loan Agreement provides for a revolving line of credit in the principal amount of $1,000,000 with a maturity date
(the &#x201c;Maturity Date&#x201d;) of January 1, 2020. The Note executed in connection with the Loan Agreement bears an interest rate
(the &#x201c;Regular Interest Rate&#x201d;) equal to the sum of one percent (1%) and the prime rate as published in the Wall Street Journal
(the &#x201c;Index&#x201d;) and the accrued interest shall become payable each month from February 1, 2019. Pursuant to the Note, the Company
shall pay the entire outstanding principal plus accrued unpaid interest on the Maturity Date and may prepay portion or all of the Note
before the Maturity Date without penalty. If the Company defaults on the Note, the default interest rate shall become five percent (5%)
plus the Regular Interest Rate.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In connection with the Note and Loan Agreement,
on January 8, 2019, each of Dr. Tsung Shann Jiang and Dr. George Lee, executed a commercial guaranty (the &#x201c;Guaranty&#x201d;) to
guaranty the loans for the Company pursuant to the Loan Agreement and Note, severally and individually, in the amount not exceeding $500,000
each until the entire Note plus interest are fully paid and satisfied. Dr. Tsung Shann Jiang is the Chairman and Chief Executive Officer
of BioLite Holding, Inc. and Dr. George Lee serves as the Chairman of the board of directors of BioKey. On December 29, 2020, the Company
entered into a new loan extension agreement and assignment of deposit account with the Bank, which allowed Dr. Tsung Shann Jiang and
Dr. George Lee to be removed as guarantees from the list of Guaranty.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In addition, on January 8, 2019, each of the
Company and BioKey, a wholly-owned subsidiary of the Company, signed a commercial security agreement (the &#x201c;Security Agreement&#x201d;)
to secure the loans under the Loan Agreement and the Note. Pursuant to the Security Agreements, each of the Company and BioKey (each,
a &#x201c;Grantor&#x201d;, and collectively, the &#x201c;Grantors&#x201d;) granted security interest in the collaterals as defined therein,
comprised of almost all of the assets of each Grantor, to secure such loans for the benefit of the Bank. On March 31, 2020, the Company
extended the Loan Agreement with the same term for seven months, which is due on October 31, 2020. On April 8, 2020 and October 3, 2020,
the Company repaid an aggregated principal amount of $350,000. On December 3, 2020, The Company renewed the Loan Agreement with the principal
amount of $650,000 for ten months, which is due on October 31, 2021. On September 24, 2021, the Cathay Bank has increased the line of
credit to $1,000,000 from $650,000. The Loan Agreement was further extended and due on December 31, 2022. The outstanding loan balance
was $1,000,000 as of December 31, 2022. On February 23, 2023, the bank loan from Cathay Bank was fully repaid.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Interest expenses were $46,957 and $18,143
for the years ended December 31, 2022 and 2021, respectively.&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: justify"&gt;Cathay United Bank&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;243,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;270,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify"&gt;CTBC Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;720,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Cathay Bank&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,000,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;650,000&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,893,750&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,640,000&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:ShortTermBorrowings contextRef="c155" decimals="0" unitRef="usd">243750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c156" decimals="0" unitRef="usd">270000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c193" decimals="0" unitRef="usd">650000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c194" decimals="0" unitRef="usd">720000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c195" decimals="0" unitRef="usd">1000000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c196" decimals="0" unitRef="usd">650000</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c1" decimals="0" unitRef="usd">1893750</us-gaap:ShortTermBorrowings>
    <us-gaap:ShortTermBorrowings contextRef="c2" decimals="0" unitRef="usd">1640000</us-gaap:ShortTermBorrowings>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c137" decimals="0" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c138" decimals="0" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c139">2017-06-28</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c138" decimals="4" unitRef="pure">0.0115</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentTerm contextRef="c140">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c141" decimals="0" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c142" decimals="0" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c143" decimals="0" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c144" decimals="0" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c145">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c146" decimals="0" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c147" decimals="0" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c148">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c149" decimals="0" unitRef="twd">7500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c150" decimals="0" unitRef="usd">243750</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c151">P1Y</us-gaap:DebtInstrumentTerm>
    <abvc:principalAmount contextRef="c152" decimals="0" unitRef="twd">7500000</abvc:principalAmount>
    <abvc:principalAmount contextRef="c152" decimals="0" unitRef="usd">243750</abvc:principalAmount>
    <us-gaap:DebtInstrumentTerm contextRef="c152">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c153" decimals="0" unitRef="twd">7500000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c153" decimals="0" unitRef="usd">243750</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <abvc:LoanAgreement contextRef="c154">P1Y</abvc:LoanAgreement>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c155" decimals="4" unitRef="pure">0.0267</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c156" decimals="4" unitRef="pure">0.021</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:InterestExpenseDebt contextRef="c157" decimals="0" unitRef="usd">5960</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c158" decimals="0" unitRef="usd">5639</us-gaap:InterestExpenseDebt>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c159" decimals="0" unitRef="twd">10000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c160" decimals="0" unitRef="usd">325000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c161" decimals="0" unitRef="twd">10000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c162" decimals="0" unitRef="usd">325000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c163">2018-01-19</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentTerm contextRef="c164">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c165">2019-07-18</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c166" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c167" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c168" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c169" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c170" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c171" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c172" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c173" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c174" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c175" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c176" decimals="4" unitRef="pure">0.0168</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c177" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c177" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DerivativeFixedInterestRate contextRef="c176" decimals="4" unitRef="pure">0.02</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c178" decimals="0" unitRef="twd">20000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c178" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DerivativeFixedInterestRate contextRef="c178" decimals="4" unitRef="pure">0.025</us-gaap:DerivativeFixedInterestRate>
    <us-gaap:InterestExpenseDebt contextRef="c179" decimals="0" unitRef="usd">12220</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c180" decimals="0" unitRef="usd">12029</us-gaap:InterestExpenseDebt>
    <abvc:ReceivedLoanAmount contextRef="c181" decimals="0" unitRef="usd">500000</abvc:ReceivedLoanAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c182" decimals="0" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c183" decimals="2" unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c182" decimals="2" unitRef="pure">0.05</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <abvc:ExceedingAmount contextRef="c184" decimals="0" unitRef="usd">500000</abvc:ExceedingAmount>
    <abvc:ReceivedLoanAmount contextRef="c185" decimals="0" unitRef="usd">350000</abvc:ReceivedLoanAmount>
    <abvc:ReceivedLoanAmount contextRef="c186" decimals="0" unitRef="usd">350000</abvc:ReceivedLoanAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c187" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c188" decimals="0" unitRef="usd">1000000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount contextRef="c189" decimals="0" unitRef="usd">650000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:LoansPayable contextRef="c190" decimals="0" unitRef="usd">1000000</us-gaap:LoansPayable>
    <us-gaap:InterestExpenseDebt contextRef="c191" decimals="0" unitRef="usd">46957</us-gaap:InterestExpenseDebt>
    <us-gaap:InterestExpenseDebt contextRef="c192" decimals="0" unitRef="usd">18143</us-gaap:InterestExpenseDebt>
    <abvc:PaycheckProtectionProgramLoanPayableTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;9. PAYCHECK PROTECTION PROGRAM LOAN PAYABLE&lt;/b&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On April 14, 2020, the Company received a
loan in the amount of $124,400 under the Paycheck Protection Program (&#x201c;PPP&#x201d;) administered by the United States Small Business
Administration (the &#x201c;SBA&#x201d;) from East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act (the
&#x201c;Cares Act&#x201d;), PPP loan provides for forgiveness of up to the full principal amount and accrued interest if the funds are
used for payroll costs, interest on mortgages, rent, and utilities. However, at least 60% of the forgiven amount must have been used
for payroll.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum. The
Company will pay the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is two
years after the date of the promissory note. In addition, the Company will pay regular monthly payments in an amount equal to one month&#x2019;s
accrued interest commencing on the date that is seven months after the date of the promissory note, with all subsequent interest payments
to be due on the same day of each month after that. No collateral or personal guarantees are required.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 29, 2021, BioKey received a loan
in the amount of $132,331 under the Paycheck Protection Program administered by the United States Small Business Administration from
East West Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the full
principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However, at
least 60% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated January 27,
2021 issued by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note. No collateral or personal guarantees are required.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 7, 2021, the Company received
a loan in the amount of $104,167 under the Paycheck Protection Program administered by the United States Small Business Administration
from Cathay Bank. According to the Coronavirus Aid, Relief, and Economic Security Act, PPP loan provides for forgiveness of up to the
full principal amount and accrued interest if the funds are used for payroll costs, interest on mortgages, rent, and utilities. However,
at least 60% of the forgiven amount must have been used for payroll. The loan was granted pursuant to a promissory note dated February
7, 2021 issued by the Company, which matures on February 6, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay
the principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the
date of the promissory note. No collateral or personal guarantees are required.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;PPP loan Forgiveness&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 27, 2021, the Company submitted
all required documents, such as application form and use of funds,&#160;to East West Bank for the application of forgiveness. The PPP
loan from East West Bank of $124,400 and $132,331 was forgiven by the SBA as a gesture of supporting the operation of the Company on
March 15, 2021 and September 28, 2021, respectively.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On September 23, 2021, the Company submitted
the required documents, such as application form and use of funds,&#160;to Cathay Bank for the application of forgiveness. The PPP loan
from Cathay Bank of $104,167 was forgiven by the SBA as a gesture of supporting the operation of the Company on November 15, 2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As a result, the Company recorded the forgiveness
of the PPP loans as government grant income in the aggregate amount of $360,898 during the year ended December 31, 2021. As of December
31, 2022, there was no outstanding balance payable to the bank.&lt;/p&gt;</abvc:PaycheckProtectionProgramLoanPayableTextBlock>
    <abvc:LoanFromPaycheckProtectionProgram contextRef="c197" decimals="0" unitRef="usd">124400</abvc:LoanFromPaycheckProtectionProgram>
    <abvc:ForgivenAmountPercentageUsedForPayroll contextRef="c197" decimals="2" unitRef="pure">0.60</abvc:ForgivenAmountPercentageUsedForPayroll>
    <us-gaap:DebtInstrumentPaymentTerms contextRef="c198">The loan was granted pursuant to a promissory
note dated April 14, 2020 issued by the Company, which matures on April 13, 2022 and bears interest at a rate of 1.00% per annum.</us-gaap:DebtInstrumentPaymentTerms>
    <abvc:LoanFromPaycheckProtectionProgram contextRef="c199" decimals="0" unitRef="usd">132331</abvc:LoanFromPaycheckProtectionProgram>
    <abvc:ForgivenAmountPercentageUsedForPayroll contextRef="c199" decimals="2" unitRef="pure">0.60</abvc:ForgivenAmountPercentageUsedForPayroll>
    <abvc:PromissoryNoteDescription contextRef="c199">The loan was granted pursuant to a promissory note dated January 27,
2021 issued by the Company, which matures on January 28, 2026 and bears interest at a rate of 1.00% per annum. The Company will pay the
principal in one payment of all outstanding principal plus all accrued unpaid interest on that date that is five years after the date
of the promissory note.</abvc:PromissoryNoteDescription>
    <abvc:LoanFromPaycheckProtectionPrograms contextRef="c200" decimals="0" unitRef="usd">104167</abvc:LoanFromPaycheckProtectionPrograms>
    <abvc:ForgivenAmountPercentageUsedForPayroll contextRef="c200" decimals="2" unitRef="pure">0.60</abvc:ForgivenAmountPercentageUsedForPayroll>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage contextRef="c201" decimals="4" unitRef="pure">0.01</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <abvc:LoanAmout contextRef="c202" decimals="0" unitRef="usd">124400</abvc:LoanAmout>
    <us-gaap:DebtInstrumentDecreaseForgiveness contextRef="c203" decimals="0" unitRef="usd">132331</us-gaap:DebtInstrumentDecreaseForgiveness>
    <us-gaap:DebtInstrumentDecreaseForgiveness contextRef="c204" decimals="0" unitRef="usd">104167</us-gaap:DebtInstrumentDecreaseForgiveness>
    <abvc:GovernmentGrantIncome contextRef="c205" decimals="0" unitRef="usd">360898</abvc:GovernmentGrantIncome>
    <us-gaap:MortgageNotesPayableDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;10. NOTES PAYABLE&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January, 2019, BioLite Taiwan entered an
unsecured loan agreement with one individual bearing interest at fixed rates at 12% per annum of NT$3,000,000, equivalent to $106,800,
for working capital purpose. On September 11, 2021 the outstanding balance has been repaid in full. As of December 31, 2022 and 2021,
the balance due to this individual amounted to both $0.&#160;Interest expense was $0 and $8,592 for the years ended December 31, 2022
and 2021, respectively.&lt;/p&gt;</us-gaap:MortgageNotesPayableDisclosureTextBlock>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage contextRef="c206" decimals="2" unitRef="pure">0.12</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <abvc:WorkingCapital contextRef="c207" decimals="0" unitRef="twd">3000000</abvc:WorkingCapital>
    <abvc:WorkingCapital contextRef="c207" decimals="0" unitRef="usd">106800</abvc:WorkingCapital>
    <us-gaap:OtherNotesPayable contextRef="c1" decimals="0" unitRef="usd">0</us-gaap:OtherNotesPayable>
    <us-gaap:OtherNotesPayable contextRef="c2" decimals="0" unitRef="usd">0</us-gaap:OtherNotesPayable>
    <us-gaap:InterestExpenseOther contextRef="c0" decimals="0" unitRef="usd">0</us-gaap:InterestExpenseOther>
    <us-gaap:InterestExpenseOther contextRef="c3" decimals="0" unitRef="usd">8592</us-gaap:InterestExpenseOther>
    <us-gaap:ShortTermDebtTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;11. SHORT-TERM LOAN&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 18, 2020, the Company entered
an unsecured loan agreement with a third-party in the amount of $100,000. This loan bears the interest rate of 1.5% per annum and will
be matured on August 17, 2020. On August 18, 2020, the Company extended the contract for six months under the same term. On February
18, 2021, the Company extended the contract for six months under the same term. On August 26, 2021, the loan with interest totaling $102,272
has been repaid in full. Accrued interest expense were both $0 as of December 31, 2022 and 2021, respectively.&lt;/p&gt;</us-gaap:ShortTermDebtTextBlock>
    <us-gaap:UnsecuredDebt contextRef="c208" decimals="0" unitRef="usd">100000</us-gaap:UnsecuredDebt>
    <us-gaap:ShortTermDebtInterestRateIncrease contextRef="c209" decimals="3" unitRef="pure">0.015</us-gaap:ShortTermDebtInterestRateIncrease>
    <us-gaap:InterestAndFeeIncomeOtherLoans contextRef="c210" decimals="0" unitRef="usd">102272</us-gaap:InterestAndFeeIncomeOtherLoans>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c0" decimals="0" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:DebtInstrumentIncreaseAccruedInterest contextRef="c3" decimals="0" unitRef="usd">0</us-gaap:DebtInstrumentIncreaseAccruedInterest>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;12. RELATED PARTIES TRANSACTIONS&lt;/b&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The related parties of the company with whom
transactions are reported in these financial statements are as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship
    with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    Corporation (the &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene
    Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene
    Corporation (the &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene
    Corporation (the &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene
    Jiang&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint
    Technology Ltd. (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion
    Arts Promotion Inc. (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu
    Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm
    Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia
    Investment &amp;amp; Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG
    USA, Inc. (the &#x201c;LBG USA&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene
    Corporation (the &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho
    Consultants Co., Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The
                                            Jiangs&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey
    Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite
    Japan&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;BioHopeKing Corporation&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC
    BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Accounts receivable - related parties&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Accounts receivable due from related parties
consisted of the following as of the periods indicated:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;GenePharm Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Rgene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;615,118&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Amkey&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-122"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 0.125in"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;757,343&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;145,399&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Due from related parties&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Amount due from related parties consisted
of the following as of the periods indicated:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Due from related party- Current&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;Due from related parties- Noncurrent&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;49,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,028,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;491,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,822&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;124,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;LBG USA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-123"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioLite Japan&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-124"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Keypoint&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-125"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,141,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;818,183&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of December 31, 2021, due from Rgene amounted to $49,110. Under the terms of the loan agreement, the loan bears interest at 1% per month (or equivalent to 12% per annum) and the maturity date was December 31, 2020. As of December 31, 2021, the outstanding loan balance was $33,520; and accrued interest was $13,701, respectively. On January 1, 2021, BioLite Taiwan entered into a consultant services agreement with Rgene, of which the amount due from Rgene was $1,889 for the year ended December 31, 2021.&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;
&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On June 16, 2022, the Company entered into a one-year convertible
loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working
capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time
into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the
stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.
The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach
is provided. As of December 31, 2022, the outstanding loan balance was $ 500,000; and accrued interest was $13,819.&lt;/p&gt;
&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;On July 1, 2020, the Company entered into a loan agreement with BioFirst (Australia) for $361,487 to properly record R&amp;amp;D cost and tax refund allocation based on co-development contract executed on July 24, 2017. The loan was originally set to be mature on September 30, 2021 with an interest rate of 6.5% per annum, but on September 7, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $67,873 to meet its new project needs. &#160;&#160;On December 1, 2021, the Company entered into a loan agreement with BioFirst (Australia) for $250,000 to increase the cost for upcoming projects. The loan will be matured on November 30, 2022 with an interest rate of 6.5% per annum.&#160;In 2022, the Company entered into several loan agreements with BioFirst (Australia) for a total amount of $507,000 to increase the cost for upcoming projects. All the loans period was twelve months with an interest rate of 6.5% per annum. As of December 31, 2022 and 2021, the aggregate amount of outstanding loan and accrued interest was $1,028,556 and $491,816, respectively.&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;(3)&lt;/p&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On February 24, 2015, BioLite Taiwan and BioHopeKing Corporation (the &#x201c;BHK&#x201d;) entered into a co-development agreement, (the &#x201c;BHK Co-Development Agreement&#x201d;, see Note 3). The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK. As of December 31, 2022 and 2021, due from BHK was $112,822 and $124,972, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;On May 8, 2020, the Company and Lucidaim entered into a Letter of Intent (LOI) in regard to a potential joint venture of BioLite Japan. Based on the LOI, each party will advance an aggregated amount of $150,000 to meet BioLite Japan&#x2019;s working capital needs, which the Company advanced an amount of $150,000 and the advance bear 0% interest rate. As of December 31, 2022 and 2021, the outstanding advance balances was $0 and $150,000, respectively. The outstanding balance was reclassified as prepayment for long-term investments due to the debt-to-equity agreement with BioLite Japan, while format document is pending to be executed.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Due to related parties&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Amount due to related parties consisted of
the following as of the periods indicated:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;188,753&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;40,878&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;275,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;132,443&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;AsiaGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-126"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;YuanGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-127"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;The Jiangs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Due to shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;151,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;168,131&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;635,893&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;393,424&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="width: 24px; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify; font-size: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, BioFirst has advanced funds to the Company for working capital purpose. The advances bear interest 1% per month (or equivalent to 12% per annum). As of December 31, 2022 and 2021, the aggregate amount of outstanding balance and accrued interest is $188,753, a combination of $147,875 from loan, and $40,878 from expense-sharing, and $40,878, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(2)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;As of December 31, 2022 and 2021, BioFirst (Australia) has advanced the Company an aggregate amount of $275,901 and $132,443, respectively for new project purpose.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(3)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2019, the Jiangs advanced funds to the Company for working capital purpose. As of December 31, 2022 and 2021, the outstanding balance due to the Jiangs amounted to $19,789 and $18,750, respectively. These loans bear interest rate of 0% to 1% per month, and are due on demand.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt; &lt;tr style="vertical-align: top"&gt; &lt;td style="text-align: justify; width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(4)&lt;/span&gt;&lt;/td&gt; &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Since 2018, the Company&#x2019;s shareholders have advanced funds to the Company for working capital purpose. The advances bear interest rate from 12% to 13.6224% per annum. As of December 31, 2022 and 2021, the outstanding principal and accrued interest was $151,450 and $168,131, respectively. Interest expenses in connection with these loans were $21,378 and $22,779 for the years ended December 31, 2022 and 2021, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt; &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -24.1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;span style="text-decoration:underline"&gt;Revenue from related party&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Year
                                            Ended&lt;br/&gt; December 31,&lt;/b&gt;&lt;/p&gt;

&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,373&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;2,373&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; text-align: left; vertical-align: bottom; width: 34%; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Name
    of entity or Individual&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: black 1.5pt solid; padding-top: 3pt; vertical-align: bottom; width: 65%; text-align: center; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Relationship
    with the Company and its subsidiaries&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    Corporation (the &#x201c;BioFirst&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioFirst
    (Australia) Pty Ltd. (the &#x201c;BioFirst (Australia)&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Rgene
    Corporation (the &#x201c;Rgene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;YuanGene
    Corporation (the &#x201c;YuanGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Controlling beneficiary shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;AsiaGene
    Corporation (the &#x201c;AsiaGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Eugene
    Jiang&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Former President and Chairman&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Keypoint
    Technology Ltd. (the &#x201c;Keypoint&#x2019;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Lion
    Arts Promotion Inc. (the &#x201c;Lion Arts&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Yoshinobu
    Odaira (the &#x201c;Odaira&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Director of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;GenePharm
    Inc. (the &#x201c;GenePharm&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Euro-Asia
    Investment &amp;amp; Finance Corp Ltd. (the &#x201c;Euro-Asia&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LBG
    USA, Inc. (the &#x201c;LBG USA&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;LionGene
    Corporation (the &#x201c;LionGene&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Kimho
    Consultants Co., Ltd. (the &#x201c;Kimho&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Shareholder of the Company&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The
                                            Jiangs&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: justify; vertical-align: top; padding-bottom: 3pt"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company.&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Amkey
    Ventures, LLC (&#x201c;Amkey&#x201d;)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;BioLite
    Japan&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;BioHopeKing Corporation&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;Entity controlled by controlling beneficiary shareholder of ABVC&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;ABVC
    BioPharma (HK), Limited&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; text-align: left; vertical-align: top; padding-bottom: 3pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 3pt; vertical-align: top; text-align: justify; padding-bottom: 3pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;An entity 100% owned by Mr. Tsung-Shann Jiang&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c232">Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c233">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c234">Shareholder of the Company; entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c235">Controlling beneficiary shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c236">Shareholder; entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c237">Former President and Chairman</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c238">The Chairman of Keypoint is Eugene Jiang&#x2019;s mother.</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c239">Shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c240">Director of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c241">Dr. George Lee, Board Director of Biokey, is the Chairman of GenePharm.</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c242">Shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c243">100% owned by BioFirst; Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c244">Shareholder of the Company; Entity controlled by controlling beneficiary shareholder of YuanGene</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c245">Shareholder of the Company</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c246">Mr. Tsung-Shann Jiang, the controlling beneficiary shareholder of the Company and Rgene, the Chairman and CEO of the BioLite Holding Inc. and BioLite Inc. and the President and a member of board of directors of BioFirst &#160; Ms. Shu-Ling Jiang, Mr. Tsung-Shann Jiang&#x2019;s wife, is the Chairman of Keypoint; and a member of board of directors of BioLite Inc. &#160; Mr. Eugene Jiang is Mr. and Ms. Jiang&#x2019;s son. Mr. Eugene Jiang is the chairman, and majority shareholder of the Company and a member of board of directors of BioLite Inc. &#160; Mr. Chang-Jen Jiang is Mr. Tsung-Shann Jiang&#x2019;s sibling and the director of the Company. &#160; Ms. Mei-Ling Jiang is Ms. Shu-Ling Jiang&#x2019;s sibling.</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c247">An entity controlled by Dr. George Lee, who serves as one of the board directors of BioKey, Inc</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c248">Entity controlled by controlling beneficiary shareholder of ABVC</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c249">Entity controlled by controlling beneficiary shareholder of ABVC</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:RelatedPartyTransactionDescriptionOfTransactions contextRef="c250">An entity 100% owned by Mr. Tsung-Shann Jiang</abvc:RelatedPartyTransactionDescriptionOfTransactions>
    <abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;GenePharm Inc.&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;142,225&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Rgene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;615,118&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Amkey&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-122"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 0.125in"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;757,343&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;145,399&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;</abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c251" decimals="0" unitRef="usd">142225</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c252" decimals="0" unitRef="usd">142225</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c119" decimals="0" unitRef="usd">615118</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c120" decimals="0" unitRef="usd">2374</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c254" decimals="0" unitRef="usd">800</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c1" decimals="0" unitRef="usd">757343</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:AccountsReceivableRelatedParties contextRef="c2" decimals="0" unitRef="usd">145399</us-gaap:AccountsReceivableRelatedParties>
    <us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;-&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;513,819&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Year
                                            Ended&lt;br/&gt; December 31,&lt;/b&gt;&lt;/p&gt;

&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; padding-bottom: 1.5pt"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,373&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;904,043&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;2,373&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock>
    <abvc:Rgene contextRef="c255" decimals="0" unitRef="usd">513819</abvc:Rgene>
    <abvc:Revenuefromrelatedpartytotal contextRef="c255" decimals="0" unitRef="usd">513819</abvc:Revenuefromrelatedpartytotal>
    <us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%"&gt;Rgene&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;-&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;49,110&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,028,556&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;491,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioHopeKing Corporation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;112,822&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;124,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;LBG USA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-123"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;BioLite Japan&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-124"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;150,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Keypoint&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-125"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;1,610&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt; padding-left: 9pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,141,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;818,183&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c120" decimals="0" unitRef="usd">49110</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c217" decimals="0" unitRef="usd">1028556</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c258" decimals="0" unitRef="usd">491816</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c109" decimals="0" unitRef="usd">112822</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c110" decimals="0" unitRef="usd">124972</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c260" decimals="0" unitRef="usd">675</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c225" decimals="0" unitRef="usd">150000</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c262" decimals="0" unitRef="usd">1610</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c1" decimals="0" unitRef="usd">1141378</abvc:DueFromRelatedPartiesNoncurrents>
    <abvc:DueFromRelatedPartiesNoncurrents contextRef="c2" decimals="0" unitRef="usd">818183</abvc:DueFromRelatedPartiesNoncurrents>
    <us-gaap:DueFromOtherRelatedPartiesCurrent contextRef="c120" decimals="0" unitRef="usd">49110</us-gaap:DueFromOtherRelatedPartiesCurrent>
    <abvc:InterestRate contextRef="c120" decimals="2" unitRef="pure">0.01</abvc:InterestRate>
    <us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger contextRef="c3" decimals="2" unitRef="pure">0.12</us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c3" decimals="0" unitRef="usd">33520</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c3" decimals="0" unitRef="usd">13701</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:DueFromOtherRelatedPartiesCurrent contextRef="c2" decimals="0" unitRef="usd">1889</us-gaap:DueFromOtherRelatedPartiesCurrent>
    <abvc:RelatedPartiesTransactions contextRef="c211">the Company entered into a one-year convertible
loan agreement with Rgene, with a principal amount of $1,000,000 to Rgene which bears interest at 5% per annum for the use of working
capital that, if fully converted, would result in ABVC owning an additional 6.4% of Rgene. The Company may convert the Note at any time
into shares of Rgene&#x2019;s common stock at either (i) a fixed conversion price equal to $1.00 per share or (ii) 20% discount of the
stock price of the then most recent offering, whichever is lower; the conversion price is subject to adjustment as set forth in the Note.
The Note includes standard events of default, as well as a cross-default provision pursuant to which a breach of the Service Agreement
will trigger an event of default under the convertible note if not cured after 5 business days of written notice regarding the breach
is provided.</abvc:RelatedPartiesTransactions>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c0" decimals="0" unitRef="usd">500000</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c121" decimals="0" unitRef="usd">13819</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <abvc:DebtInstrumentAggregateAmount contextRef="c212" decimals="0" unitRef="usd">361487</abvc:DebtInstrumentAggregateAmount>
    <us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives contextRef="c213" decimals="3" unitRef="pure">0.065</us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives>
    <us-gaap:LoansPayable contextRef="c214" decimals="0" unitRef="usd">67873</us-gaap:LoansPayable>
    <abvc:DebtInstrumentAggregateAmount contextRef="c215" decimals="0" unitRef="usd">250000</abvc:DebtInstrumentAggregateAmount>
    <us-gaap:DebtInstrumentMaturityDate contextRef="c216">2022-11-30</us-gaap:DebtInstrumentMaturityDate>
    <abvc:OwnershipPercentage contextRef="c217" decimals="3" unitRef="pure">0.065</abvc:OwnershipPercentage>
    <us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives contextRef="c218" decimals="3" unitRef="pure">0.065</us-gaap:PercentageOfDebtHedgedByInterestRateDerivatives>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c216" decimals="0" unitRef="usd">1028556</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c219" decimals="0" unitRef="usd">491816</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:DebtInstrumentInterestRateTerms contextRef="c220">The development costs shall be shared 50/50 between BHK and the Company. Under the term of the agreement, BioLite issued relevant development cost to BHK.</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:DueFromEmployeesNoncurrent contextRef="c1" decimals="0" unitRef="usd">112822</us-gaap:DueFromEmployeesNoncurrent>
    <us-gaap:DueFromEmployeesNoncurrent contextRef="c2" decimals="0" unitRef="usd">124972</us-gaap:DueFromEmployeesNoncurrent>
    <abvc:AggregatedAmount contextRef="c221" decimals="0" unitRef="usd">150000</abvc:AggregatedAmount>
    <us-gaap:PrepaidInterest contextRef="c222" decimals="0" unitRef="usd">150000</us-gaap:PrepaidInterest>
    <us-gaap:LongTermDebtPercentageBearingVariableInterestRate contextRef="c223" decimals="2" unitRef="pure">0</us-gaap:LongTermDebtPercentageBearingVariableInterestRate>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c224" decimals="0" unitRef="usd">0</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c225" decimals="0" unitRef="usd">150000</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;BioFirst Corporation&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;188,753&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;40,878&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;BioFirst (Australia)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;275,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;132,443&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;AsiaGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-126"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,017&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;YuanGene&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-127"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;9,205&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;The Jiangs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;19,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;18,750&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;Due to shareholders&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;151,450&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;168,131&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;635,893&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;393,424&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c111" decimals="0" unitRef="usd">188753</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c112" decimals="0" unitRef="usd">40878</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c217" decimals="0" unitRef="usd">275901</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c258" decimals="0" unitRef="usd">132443</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c264" decimals="0" unitRef="usd">24017</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c266" decimals="0" unitRef="usd">9205</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c267" decimals="0" unitRef="usd">19789</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c268" decimals="0" unitRef="usd">18750</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c269" decimals="0" unitRef="usd">151450</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c270" decimals="0" unitRef="usd">168131</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c1" decimals="0" unitRef="usd">635893</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent contextRef="c2" decimals="0" unitRef="usd">393424</abvc:DueToRelatedPartyCurrentAndNoncurrent>
    <abvc:InterestRate contextRef="c115" decimals="2" unitRef="pure">0.01</abvc:InterestRate>
    <us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger contextRef="c117" decimals="2" unitRef="pure">0.12</us-gaap:DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c117" decimals="0" unitRef="usd">188753</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:ShorttermDebtAverageOutstandingAmount contextRef="c118" decimals="0" unitRef="usd">147875</us-gaap:ShorttermDebtAverageOutstandingAmount>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c117" decimals="0" unitRef="usd">40878</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff contextRef="c118" decimals="0" unitRef="usd">40878</us-gaap:AccountsReceivableNoncurrentAccruedInterestWriteoff>
    <abvc:AggregateWorkingcapital contextRef="c226" decimals="0" unitRef="usd">275901</abvc:AggregateWorkingcapital>
    <abvc:AggregateWorkingcapital contextRef="c227" decimals="0" unitRef="usd">132443</abvc:AggregateWorkingcapital>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c228" decimals="0" unitRef="usd">19789</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:OutstandingAdvanceFromRelatedParty contextRef="c229" decimals="0" unitRef="usd">18750</abvc:OutstandingAdvanceFromRelatedParty>
    <abvc:OwnershipPercentage contextRef="c230" decimals="2" unitRef="pure">0</abvc:OwnershipPercentage>
    <abvc:OwnershipPercentage contextRef="c231" decimals="2" unitRef="pure">0.01</abvc:OwnershipPercentage>
    <abvc:InterestRate contextRef="c230" decimals="2" unitRef="pure">0.12</abvc:InterestRate>
    <abvc:InterestRate contextRef="c231" decimals="6" unitRef="pure">0.136224</abvc:InterestRate>
    <abvc:OutstandingPrincipalAndAccruedInterest contextRef="c1" decimals="0" unitRef="usd">151450</abvc:OutstandingPrincipalAndAccruedInterest>
    <abvc:OutstandingPrincipalAndAccruedInterest contextRef="c2" decimals="0" unitRef="usd">168131</abvc:OutstandingPrincipalAndAccruedInterest>
    <us-gaap:InterestExpenseRelatedParty contextRef="c0" decimals="0" unitRef="usd">21378</us-gaap:InterestExpenseRelatedParty>
    <us-gaap:InterestExpenseRelatedParty contextRef="c3" decimals="0" unitRef="usd">22779</us-gaap:InterestExpenseRelatedParty>
    <abvc:Rgene contextRef="c256" decimals="0" unitRef="usd">904043</abvc:Rgene>
    <abvc:Rgene contextRef="c257" decimals="0" unitRef="usd">2373</abvc:Rgene>
    <abvc:Revenuefromrelatedpartytotal contextRef="c256" decimals="0" unitRef="usd">904043</abvc:Revenuefromrelatedpartytotal>
    <abvc:Revenuefromrelatedpartytotal contextRef="c257" decimals="0" unitRef="usd">2373</abvc:Revenuefromrelatedpartytotal>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;13. INCOME TAXES&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;Income tax expense for the years
ended December 31, 2022 and 2021 consisted of the following:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-128"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-129"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;800&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-130"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-131"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Current&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-132"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-133"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-134"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Deferred&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total provision for income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;797,778&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(186,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"&gt;Deferred tax assets (liability) as of December 31, 2022
and December 31, 2021 consist approximately of:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Loss on impairment of Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;709,961&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;741,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,866,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,801,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax credit of investment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;698,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-137"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-138"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets, Gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,576,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,240,940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,459,474&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,259,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;117,110&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;981,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Current:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-128"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-129"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="width: 76%"&gt;State&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;800&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-130"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-131"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Current&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,400&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;800&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Deferred:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Federal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-132"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-133"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;State&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-134"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-135"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Foreign&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total Deferred&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;795,378&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(187,055&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total provision for income taxes&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;797,778&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(186,255&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">2400</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentStateAndLocalTaxExpenseBenefit contextRef="c3" decimals="0" unitRef="usd">800</us-gaap:CurrentStateAndLocalTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">2400</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:CurrentIncomeTaxExpenseBenefit contextRef="c3" decimals="0" unitRef="usd">800</us-gaap:CurrentIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c0" decimals="0" unitRef="usd">795378</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredForeignIncomeTaxExpenseBenefit contextRef="c3" decimals="0" unitRef="usd">-187055</us-gaap:DeferredForeignIncomeTaxExpenseBenefit>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c0" decimals="0" unitRef="usd">795378</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <us-gaap:DeferredIncomeTaxesAndTaxCredits contextRef="c3" decimals="0" unitRef="usd">-187055</us-gaap:DeferredIncomeTaxesAndTaxCredits>
    <abvc:TotalProvisionForIncomeTaxe contextRef="c1" decimals="0" unitRef="usd">-797778</abvc:TotalProvisionForIncomeTaxe>
    <abvc:TotalProvisionForIncomeTaxe contextRef="c2" decimals="0" unitRef="usd">186255</abvc:TotalProvisionForIncomeTaxe>
    <us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center; font-weight: bold"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;December&#160;31,&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; text-align: center; font-weight: bold"&gt;2022&lt;/td&gt;&lt;td style="text-align: center; padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: center; font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Loss on impairment of Assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;709,961&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;741,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Net operating loss carryforwards&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,866,623&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,801,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Tax credit of investment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-136"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;698,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-137"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Operating lease assets&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(213,482&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-138"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Deferred tax assets, Gross&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,576,584&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,240,940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Valuation allowance&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(6,459,474&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(3,259,028&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Deferred tax assets, net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;117,110&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;981,912&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock>
    <us-gaap:AssetImpairmentCharges contextRef="c0" decimals="0" unitRef="usd">709961</us-gaap:AssetImpairmentCharges>
    <us-gaap:AssetImpairmentCharges contextRef="c3" decimals="0" unitRef="usd">741390</us-gaap:AssetImpairmentCharges>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c1" decimals="0" unitRef="usd">5866623</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign contextRef="c2" decimals="0" unitRef="usd">2801363</us-gaap:DeferredTaxAssetsOperatingLossCarryforwardsForeign>
    <us-gaap:InvestmentTaxCredit contextRef="c3" decimals="0" unitRef="usd">698187</us-gaap:InvestmentTaxCredit>
    <us-gaap:OperatingLeaseLiability contextRef="c1" decimals="0" unitRef="usd">213482</us-gaap:OperatingLeaseLiability>
    <us-gaap:OtherAssetsMiscellaneousNoncurrent contextRef="c1" decimals="0" unitRef="usd">213482</us-gaap:OtherAssetsMiscellaneousNoncurrent>
    <us-gaap:OtherDeferredCostsGross contextRef="c1" decimals="0" unitRef="usd">6576584</us-gaap:OtherDeferredCostsGross>
    <us-gaap:OtherDeferredCostsGross contextRef="c2" decimals="0" unitRef="usd">4240940</us-gaap:OtherDeferredCostsGross>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c1" decimals="0" unitRef="usd">6459474</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsValuationAllowance contextRef="c2" decimals="0" unitRef="usd">3259028</us-gaap:DeferredTaxAssetsValuationAllowance>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c1" decimals="0" unitRef="usd">117110</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:DeferredTaxAssetsLiabilitiesNet contextRef="c2" decimals="0" unitRef="usd">981912</us-gaap:DeferredTaxAssetsLiabilitiesNet>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;14. EQUITY&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 8, 2020, the Company entered an agreement
with View Trade Securities Inc. (&#x201c;ViewTrade&#x201d;) to engage ViewTrade as the placement agent&#160;and the Company&#x2019;s advisor/consultant
with respect to its ongoing capital events. Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision. As of December 31, 2020, the Company has issued 60,000 shares of common stock to ViewTrade
for the consulting fee with an estimated value of $135,000. The warrants were never issued and the parties mutually agreed to terminate
the agreement on November 19, 2020.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Pursuant to the termination agreement, the
Company issued 50,000 shares of the Company&#x2019;s common stock at a price of $5 per share as a termination fee on June 29, 2021, of
which 6,000 shares were issued to WallachBeth Capital LLC (&#x201c;WallachBeth&#x201d;). In January 2021, WallachBeth entered into a consulting
agreement with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect
to the Company. On June 29, 2021, WallachBeth was issued 6,000 shares of common stock as compensation for those services.&#160;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In July 2021, 1,111,112 shares of the Company&#x2019;s
common stock and warrants were issued pursuant to the conversion of convertible promissory note of $2,500,000 entered in October 2020
(see Note 7).&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On August 5, 2021, the Company closed its
public offering (the &#x201c;Public Offering&#x201d;) of 1,100,000 units (the &#x201c;Units&#x201d;), with each Unit consisting of one share
of the Company&#x2019;s common stock, one Series A warrant (the &#x201c;Series A Warrants&#x201d;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#x201c;Series B Warrants,&#x201d; and together with the Series A Warrants, the &#x201c;Public Warrants&#x201d;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#x201c;SEC&#x201d;) on April 8, 2021 (as amended, the &#x201c;Original Registration Statement&#x201d;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#x201c;S-1MEF,&#x201d; together with the Original Registration Statement, the &#x201c;Registration Statement&#x201d;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.
In August 2021, 2,354,145 shares of the Company&#x2019;s common stock were issued for gross proceeds of $6,875,000, before placement agent
fees and legal fees of $850,429.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In November 2021, the Company received $4,244,452&#160;in
gross proceeds from the exercise of warrants issued in the Company&#x2019;s August 3, 2021, public offering of securities. Investors exercised
a total of&#160;673,405&#160;Series A warrants at a price of $6.30&#160;per share and&#160;200&#160;Series B warrants at a price of $10&#160;per
share. Pursuant to these exercises, the Company issued an aggregate of 673,605 shares of Common Stock.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In November 2021, the Company entered into
consulting agreements with service providers for consulting and advisory services, pursuant to which the Company agreed to pay the service
fee amounted $1,478,590 by issuing 316,934 shares of unrestricted common shares, valued at the closing price from $2.31 to $6.3 per share
on &#160;&#160;the grant date. These shares have been issued during the year ended December 31, 2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January 2022, the Company agreed to pay
the deferred service fees related to Public Offering amounted $4,296,763 by issuing 1,306,007 shares of unrestricted common shares, valued
at $3.29 per share on the grant date. These shares have been issued in January 2022.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In March 2022, the Company issued 75,000 common
shares to BarLew Holdings, LLC for consulting and advisory services amounted to $169,500, valued at $2.26 per share.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2022, the Company and an institutional
investor entered into certain securities purchase agreement relating to the offer and sale of 2,000,000 shares of common stock at an
offering price of $2.11 per share in a registered direct offering. The shares of the Company&#x2019;s common stock were issued for gross
proceeds of $4,220,000, before placement agent fees and legal fees of $556,075. Pursuant to the offering, the Company will also issue
5-year warrants to purchase 2,000,000 shares of common stock, exercisable at a price of $2.45 per share. As of December 31, 2022, these
warrants have been issued but not exercised.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 10, 2022, the Board approved the issuance
of 75,000 shares of common stock to Barlew Holdings, LLC pursuant to the consulting agreement by and between Barlew Holdings, LLC and
the Company dated July 1, 2022, and 250,000 shares of common stock to Inverlew Advisors, LLC, in accordance with the consulting agreement
by and between Inverlew Advisors, LLC and the Company dated July 1, 2022.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 1, 2022, the Company issued 125,000
and 100,000 common shares to Euro-Asia Investment &amp;amp; Finance Corp Ltd. and Thalia Media Ltd. for consulting and advisory services.&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <abvc:PlacementAgentAgreementDescription contextRef="c271">Pursuant to the agreement, the Company agreed to pay View Trade 60,000 restricted common
shares of the Company and 60,000 warrants to purchase common shares of the Company at an exercise price of $6 per share for a period
of 5 years with cashless exercise provision.</abvc:PlacementAgentAgreementDescription>
    <us-gaap:CommonStockSharesIssued contextRef="c272" decimals="0" unitRef="shares">60000</us-gaap:CommonStockSharesIssued>
    <us-gaap:ProfessionalFees contextRef="c273" decimals="0" unitRef="usd">135000</us-gaap:ProfessionalFees>
    <us-gaap:CommonStockSharesIssued contextRef="c274" decimals="0" unitRef="shares">50000</us-gaap:CommonStockSharesIssued>
    <us-gaap:SharePrice contextRef="c274" decimals="0" unitRef="usdPershares">5</us-gaap:SharePrice>
    <us-gaap:SharesIssued contextRef="c275" decimals="0" unitRef="shares">6000</us-gaap:SharesIssued>
    <abvc:AgreementDescription contextRef="c276">In January 2021, WallachBeth entered into a consulting
agreement with the Company pursuant to which the Company engaged WallachBeth to conduct due diligence and research work with respect
to the Company.</abvc:AgreementDescription>
    <abvc:RestrictedCommonShares contextRef="c277" decimals="0" unitRef="shares">6000</abvc:RestrictedCommonShares>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues contextRef="c278" decimals="0" unitRef="shares">1111112</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <abvc:ConvertiblePromissoryNoteValue contextRef="c279" decimals="0" unitRef="usd">2500000</abvc:ConvertiblePromissoryNoteValue>
    <abvc:DescriptionOfPublicOffering contextRef="c280">On August 5, 2021, the Company closed its
public offering (the &#x201c;Public Offering&#x201d;) of 1,100,000 units (the &#x201c;Units&#x201d;), with each Unit consisting of one share
of the Company&#x2019;s common stock, one Series A warrant (the &#x201c;Series A Warrants&#x201d;) to purchase one share of common stock
at an exercise price equal to $6.30 per share, exercisable until the fifth anniversary of the issuance date, and one Series B warrant
(the &#x201c;Series B Warrants,&#x201d; and together with the Series A Warrants, the &#x201c;Public Warrants&#x201d;) to purchase one share
of common stock at an exercise price equal to $10.00 per share, exercisable until the fifth anniversary of the issuance date; the exercise
price of the Public Warrants are subject to certain adjustment and cashless exercise provisions as described therein. The Company completed
the Public Offering pursuant to its registration statement on Form S-1 (File No. 333-255112), originally filed with the Securities and
Exchange Commission (the &#x201c;SEC&#x201d;) on April 8, 2021 (as amended, the &#x201c;Original Registration Statement&#x201d;), that the
SEC declared effective on August 2, 2021 and the registration statement on Form S-1 (File No. 333-258404) that was filed and automatically
effective on August 4, 2021 (the &#x201c;S-1MEF,&#x201d; together with the Original Registration Statement, the &#x201c;Registration Statement&#x201d;).
The Units were priced at $6.25 per Unit, before underwriting discounts and offering expenses, resulting in gross proceeds of $6,875,000.</abvc:DescriptionOfPublicOffering>
    <us-gaap:StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares contextRef="c281" decimals="0" unitRef="shares">2354145</us-gaap:StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares>
    <us-gaap:ProceedsFromIssuanceOfCommonStock contextRef="c281" decimals="0" unitRef="usd">6875000</us-gaap:ProceedsFromIssuanceOfCommonStock>
    <us-gaap:LegalFees contextRef="c281" decimals="0" unitRef="usd">850429</us-gaap:LegalFees>
    <us-gaap:ProceedsFromWarrantExercises contextRef="c282" decimals="0" unitRef="usd">4244452</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight contextRef="c283" decimals="0" unitRef="shares">673405</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c283" decimals="2" unitRef="usdPershares">6.3</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight contextRef="c284" decimals="0" unitRef="shares">200</us-gaap:ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight>
    <us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1 contextRef="c284" decimals="0" unitRef="usdPershares">10</us-gaap:ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1>
    <abvc:AggregateCommonStockShares contextRef="c282" decimals="0" unitRef="shares">673605</abvc:AggregateCommonStockShares>
    <abvc:ConsultingFees contextRef="c285" decimals="0" unitRef="usd">1478590</abvc:ConsultingFees>
    <abvc:UnrestrictedCommonShares contextRef="c286" decimals="0" unitRef="shares">316934</abvc:UnrestrictedCommonShares>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="c287" decimals="2" unitRef="usdPershares">2.31</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="c288" decimals="1" unitRef="usdPershares">6.3</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <abvc:ConsultingFees contextRef="c289" decimals="0" unitRef="usd">4296763</abvc:ConsultingFees>
    <abvc:UnrestrictedCommonShares contextRef="c290" decimals="0" unitRef="shares">1306007</abvc:UnrestrictedCommonShares>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="c291" decimals="2" unitRef="usdPershares">3.29</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:ExcessStockSharesIssued contextRef="c292" decimals="0" unitRef="shares">75000</us-gaap:ExcessStockSharesIssued>
    <us-gaap:ProfessionalAndContractServicesExpense contextRef="c293" decimals="0" unitRef="usd">169500</us-gaap:ProfessionalAndContractServicesExpense>
    <us-gaap:SharePrice contextRef="c292" decimals="2" unitRef="usdPershares">2.26</us-gaap:SharePrice>
    <us-gaap:ConversionOfStockSharesIssued1 contextRef="c294" decimals="0" unitRef="shares">2000000</us-gaap:ConversionOfStockSharesIssued1>
    <us-gaap:TemporaryEquityRedemptionPricePerShare contextRef="c295" decimals="2" unitRef="usdPershares">2.11</us-gaap:TemporaryEquityRedemptionPricePerShare>
    <abvc:GrossProceeds contextRef="c296" decimals="0" unitRef="usd">4220000</abvc:GrossProceeds>
    <us-gaap:ProfessionalAndContractServicesExpense contextRef="c294" decimals="0" unitRef="usd">556075</us-gaap:ProfessionalAndContractServicesExpense>
    <abvc:WarrantsTerm contextRef="c294">P5Y</abvc:WarrantsTerm>
    <us-gaap:StockIssuedDuringPeriodSharesOther contextRef="c294" decimals="0" unitRef="shares">2000000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="c296" decimals="2" unitRef="usdPershares">2.45</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:StockIssuedDuringPeriodSharesOther contextRef="c297" decimals="0" unitRef="shares">75000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodSharesOther contextRef="c298" decimals="0" unitRef="shares">250000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <abvc:CommonStockIssuedAfterStockSplit contextRef="c299" decimals="0" unitRef="shares">125000</abvc:CommonStockIssuedAfterStockSplit>
    <abvc:CommonStockIssuedBeforeStockSplit contextRef="c299" decimals="0" unitRef="shares">100000</abvc:CommonStockIssuedBeforeStockSplit>
    <abvc:StockOptionsTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;15. STOCK OPTIONS&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On October 30, 2020, the Company issued an
aggregate of 545,182 shares of common stock in lieu of unpaid salaries of certain employees and unpaid consulting fees under the 2016
Equity Incentive Plan, as amended, at a conversion price of $2 per share; the total amount of converted salaries and consulting fees
was $1,090,361. On November 21, 2020, the Company entered&#160;into&#160;acknowledgement&#160;agreements and stock option purchase agreements
with these employees and consultant; pursuant to which the Company granted stock options to purchase 545,182 shares of the Company&#x2019;s
common stock in lieu of common stock. The options were vested at the grant date and become exercisable for 10 years from the grant date.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On October 15, 2021, the Company entered&#160;into
stock option agreements with 11 directors and 3 employees, pursuant to which the Company granted options to purchase an aggregate of
1,280,002 shares of common stock&#160;under the 2016 Equity Incentive Plan, as amended, at an exercise price of $3 per share. The options
were vested at the grant date and become exercisable for 10 years from the grant date.&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;On April 16, 2022, the Company entered into stock option agreements
with 5 directors, pursuant to which the Company agreed to grant options to purchase an aggregate of 761,920 shares of common stock under
the 2016 Equity Incentive Plan, at an exercise price of $3 per share, exercisable for 10 years from the grant date. As of December 31,
2022, these stock options have not been granted.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Options issued and outstanding as of December
31, 2022, and their activities during the year then ended are as follows:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Contractual&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number&#160;of&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Exercise&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Life&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Aggregate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Underlying&lt;br/&gt; Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Price&lt;br/&gt; Per&#160;Share&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining&lt;br/&gt; in Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Intrinsic&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Outstanding as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,825,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;761,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-139"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-140"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Outstanding as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Exercisable as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Vested and expected to vest&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The fair value of stock options granted for
the years ended December 31, 2022 and 2021 was calculated using the Black-Scholes option-pricing model applying the following assumptions:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended&lt;br/&gt; December 31&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.13&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83.86&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108.51&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company granted options to purchase&#160;761,920&#160;and&#160;1,280,002&#160;shares
of common stock to employees and certain consultants during the years ended&#160;December 31, 2022&#160;and&#160;2021,&#160;respectively.&#160;The
weighted average grant date fair value of options granted during the years ended&#160;December 31, 2022&#160;and&#160;2021 was $1.63&#160;and
$2.09, respectively. There are 3,860,211&#160;options available for grant under the 2016 Equity Incentive Plan as of December 31, 2022.
Compensation costs associated with the Company&#x2019;s stock options are recognized, based on the grant-date fair values of these options
over vesting period. Accordingly, the Company recognized stock-based compensation expense of $1,241,930 and $2,675,205 for the years
ended December 31, 2022 and 2021, respectively. As of December 31, 2022 and 2021, there were no unvested options. There were no options
exercised during the years ended December 31, 2022 and 2021.&lt;/p&gt;</abvc:StockOptionsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod contextRef="c300" decimals="0" unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <abvc:ConversionPrice contextRef="c300" decimals="0" unitRef="usdPershares">2</abvc:ConversionPrice>
    <abvc:ConsultingFees contextRef="c301" decimals="0" unitRef="usd">1090361</abvc:ConsultingFees>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c302" decimals="0" unitRef="shares">545182</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c303">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c304" decimals="0" unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:StockOptionExercisePriceIncrease contextRef="c305" decimals="0" unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c305">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c306" decimals="0" unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:StockOptionExercisePriceIncrease contextRef="c307" decimals="0" unitRef="usdPershares">3</us-gaap:StockOptionExercisePriceIncrease>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1 contextRef="c307">P10Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Weighted-&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Average&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Contractual&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Number&#160;of&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Exercise&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Life&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Aggregate&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Underlying&lt;br/&gt; Shares&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Price&lt;br/&gt; Per&#160;Share&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Remaining&lt;br/&gt; in Years&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Intrinsic&lt;br/&gt; Value&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 52%"&gt;Outstanding as of January 1, 2022&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,825,184&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.70&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;761,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-139"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-140"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Outstanding as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;Exercisable as of December 31, 2022&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Vested and expected to vest&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;2,587,104&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;$&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: right"&gt;8.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c309" decimals="0" unitRef="shares">1825184</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c309" decimals="2" unitRef="usdPershares">2.7</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod contextRef="c310" decimals="0" unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice contextRef="c310" decimals="2" unitRef="usdPershares">3</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c311" decimals="0" unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="c311" decimals="2" unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2 contextRef="c310">P8Y8M26D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber contextRef="c311" decimals="0" unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="c311" decimals="2" unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm contextRef="c310">P8Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber contextRef="c311" decimals="0" unitRef="shares">2587104</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice contextRef="c311" decimals="2" unitRef="usdPershares">2.79</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice>
    <abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1 contextRef="c310">P8Y8M26D</abvc:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-bottom: 1.5pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year ended&lt;br/&gt; December 31&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Risk free interest rate&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.79&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1.13&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected term (in years)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5.00&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;83.86&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108.51&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c0" decimals="4" unitRef="pure">0.0279</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="c3" decimals="4" unitRef="pure">0.0113</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c0">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="c3">P5Y</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c0" decimals="2" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate contextRef="c3" decimals="2" unitRef="pure">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c0" decimals="4" unitRef="pure">0.8386</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="c3" decimals="4" unitRef="pure">1.0851</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c1" decimals="0" unitRef="shares">761920</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber contextRef="c2" decimals="0" unitRef="shares">1280002</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber>
    <abvc:FairValueOfOptionsGranted contextRef="c0" decimals="2" unitRef="usd">1.63</abvc:FairValueOfOptionsGranted>
    <abvc:FairValueOfOptionsGranted contextRef="c3" decimals="2" unitRef="usd">2.09</abvc:FairValueOfOptionsGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant contextRef="c308" decimals="0" unitRef="shares">3860211</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions contextRef="c0" decimals="0" unitRef="usd">1241930</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions>
    <us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions contextRef="c3" decimals="0" unitRef="usd">2675205</us-gaap:EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions>
    <us-gaap:EarningsPerShareTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;16. LOSS PER SHARE&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Basic loss per share is computed by dividing
net loss by the weighted-average number of common shares outstanding during the year. Diluted loss per share is computed by dividing
net loss by the weighted-average number of common shares and dilutive potential common shares outstanding during the years ended December
31, 2022 and 2021.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Year Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(16,423,239&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(12,838,813&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-141"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-142"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Diluted loss per share takes into account
the potential dilution that could occur if securities or other contracts to issue Common Stock were exercised and converted into Common
Stock.&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;For the Year Ended&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Numerator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Net loss attributable to ABVC&#x2019;s common stockholders&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(16,423,239&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(12,838,813&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Denominator:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted-average shares outstanding:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Stock options&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-141"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-142"&gt;&#160;&lt;/div&gt;&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average shares outstanding - Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;31,664,600&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;25,053,522&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Loss per share&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Basic&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 4pt"&gt;-Diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.52&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(0.51&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c0" decimals="0" unitRef="usd">-16423239</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="c3" decimals="0" unitRef="usd">-12838813</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <abvc:WeightedaverageSharesOutstandingBasic contextRef="c0" decimals="0" unitRef="usdPershares">31664600</abvc:WeightedaverageSharesOutstandingBasic>
    <abvc:WeightedaverageSharesOutstandingBasic contextRef="c3" decimals="0" unitRef="usdPershares">25053522</abvc:WeightedaverageSharesOutstandingBasic>
    <abvc:WeightedAverageNumberOfSharesDiluted contextRef="c0" decimals="0" unitRef="usdPershares">31664600</abvc:WeightedAverageNumberOfSharesDiluted>
    <abvc:WeightedAverageNumberOfSharesDiluted contextRef="c3" decimals="0" unitRef="usdPershares">25053522</abvc:WeightedAverageNumberOfSharesDiluted>
    <abvc:LossPerShareBasic contextRef="c0" decimals="2" unitRef="usdPershares">-0.52</abvc:LossPerShareBasic>
    <abvc:LossPerShareBasic contextRef="c3" decimals="2" unitRef="usdPershares">-0.51</abvc:LossPerShareBasic>
    <abvc:LossPerShareDiluted contextRef="c0" decimals="2" unitRef="usdPershares">-0.52</abvc:LossPerShareDiluted>
    <abvc:LossPerShareDiluted contextRef="c3" decimals="2" unitRef="usdPershares">-0.51</abvc:LossPerShareDiluted>
    <us-gaap:LesseeOperatingLeasesTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;17. LEASE&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company adopted FASB Accounting Standards
Codification, Topic 842, Leases (&#x201c;ASC 842&#x201d;) using the modified retrospective approach, electing the practical expedient that
allows the Company not to restate its comparative periods prior to the adoption of the standard on January 1, 2019.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;The Company applied the following practical expedients in the transition
to the new standard and allowed under ASC 842:&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of expired
    or existing contracts: The Company elected not to reassess, at the application date, whether any expired or existing contracts contained
    leases, the lease classification for any expired or existing leases, and the accounting for initial direct costs for any existing
    leases.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Use of hindsight: The
    Company elected to use hindsight in determining the lease term (that is, when considering options to extend or terminate the lease
    and to purchase the underlying asset) and in assessing impairment of right-to-use assets.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Reassessment of existing
    or expired land easements: The Company elected not to evaluate existing or expired land easements that were not previously accounted
    for as leases under ASC 840, as allowed under the transition practical expedient. Going forward, new or modified land easements will
    be evaluated under ASU No. 2016-02.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Separation of lease
    and non- lease components: Lease agreements that contain both lease and non-lease components are generally accounted for separately.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 24px"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 24px"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Short-term lease recognition
    exemption: The Company also elected the short-term lease recognition exemption and will not recognize ROU assets or lease liabilities
    for leases with a term less than 12 months.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The new leasing standard requires recognition
of leases on the consolidated balance sheets as right-of-use (&#x201c;ROU&#x201d;) assets and lease liabilities. ROU assets represent the
Company&#x2019;s right to use underlying assets for the lease terms and lease liabilities represent the Company&#x2019;s obligation to
make lease payments arising from the leases. Operating lease ROU assets and operating lease liabilities are recognized based on the present
value and future minimum lease payments over the lease term at commencement date. The Company&#x2019;s future minimum based payments used
to determine the Company&#x2019;s lease liabilities mainly include minimum based rent payments. As most of Company&#x2019;s leases do not
provide an implicit rate, the Company uses its estimated incremental borrowing rate based on the information available at commencement
date in determining the present value of lease payments.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognized lease liabilities,
with corresponding ROU assets, based on the present value of unpaid lease payments for existing operating leases longer than twelve months.
The ROU assets were adjusted per ASC 842 transition guidance for existing lease-related balances of accrued and prepaid rent, unamortized
lease incentives provided by lessors, and restructuring liabilities. Operating lease cost is recognized as a single lease cost on a straight-line
basis over the lease term and is recorded in Selling, general and administrative expenses. Variable lease payments for common area maintenance,
property taxes and other operating expenses are recognized as expense in the period when the changes in facts and circumstances on which
the variable lease payments are based occur.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has no finance leases. The Company&#x2019;s
leases primarily include various office and laboratory spaces, copy machine, and vehicles under various operating lease arrangements.
The Company&#x2019;s operating leases have remaining lease terms of up to approximately five years.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#x202f;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;ASSETS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease right-of-use assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,471,899&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;LIABILITIES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;369,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;347,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (noncurrent)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;791,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,124,799&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;Supplemental Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following provides details of the Company&#x2019;s
lease expenses:&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Other information related to leases is presented
below:&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted Average Remaining Lease Term:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.90 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted Average Discount Rate:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.49&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.39&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The minimum future annual payments under non-cancellable
leases during the next five years and thereafter, at rates now in force, are as follows:&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;374,478&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;389,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;348,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-143"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments, undiscounted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,169,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,703&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Present value of future minimum lease payments&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:LesseeOperatingLeasesTextBlock>
    <abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#x202f;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;ASSETS&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease right-of-use assets&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;1,471,899&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="font-weight: bold"&gt;LIABILITIES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (current)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;369,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;347,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating lease liabilities (noncurrent)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;791,827&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,124,799&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock>
    <us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="c0" decimals="0" unitRef="usd">1161141</us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
    <us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense contextRef="c3" decimals="0" unitRef="usd">1471899</us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense>
    <abvc:OperatingLeaseLiabilitiescurrents contextRef="c1" decimals="0" unitRef="usd">369314</abvc:OperatingLeaseLiabilitiescurrents>
    <abvc:OperatingLeaseLiabilitiescurrents contextRef="c2" decimals="0" unitRef="usd">347100</abvc:OperatingLeaseLiabilitiescurrents>
    <abvc:OperatingLeaseLiabilitienoncurrent contextRef="c1" decimals="0" unitRef="usd">791827</abvc:OperatingLeaseLiabilitienoncurrent>
    <abvc:OperatingLeaseLiabilitienoncurrent contextRef="c2" decimals="0" unitRef="usd">1124799</abvc:OperatingLeaseLiabilitienoncurrent>
    <us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating lease expenses&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="6" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Year Ended&lt;br/&gt; December 31,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Cash paid for amounts included in the measurement of operating lease liabilities&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;358,576&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;335,208&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December 31,&lt;br/&gt; 2022&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;December&#160;31,&lt;br/&gt; 2021&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;Weighted Average Remaining Lease Term:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 76%; text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.48 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2.90 years&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td&gt;Weighted Average Discount Rate:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Operating leases&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.49&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1.39&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;</us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock>
    <us-gaap:OperatingLeaseExpense contextRef="c0" decimals="0" unitRef="usd">358576</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense contextRef="c3" decimals="0" unitRef="usd">335208</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c0" decimals="0" unitRef="usd">358576</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseLeaseIncomeLeasePayments contextRef="c3" decimals="0" unitRef="usd">335208</us-gaap:OperatingLeaseLeaseIncomeLeasePayments>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c1">P2Y5M23D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1 contextRef="c2">P2Y10M24D</us-gaap:OperatingLeaseWeightedAverageRemainingLeaseTerm1>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c1" decimals="4" unitRef="pure">0.0149</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent contextRef="c2" decimals="4" unitRef="pure">0.0139</us-gaap:OperatingLeaseWeightedAverageDiscountRatePercent>
    <abvc:ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock contextRef="c0">&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1.5pt solid; font-weight: bold; text-align: center"&gt;Operating leases&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 88%; text-align: left"&gt;2023&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;374,478&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;389,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;348,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;56,916&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;2027&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;div style="-sec-ix-hidden: hidden-fact-143"&gt;-&lt;/div&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left"&gt;Total future minimum lease payments, undiscounted&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,169,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: Imputed interest&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;8,703&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; "&gt;
    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Present value of future minimum lease payments&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;1,161,141&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</abvc:ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears contextRef="c1" decimals="0" unitRef="usd">374478</abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInThreeYears contextRef="c1" decimals="0" unitRef="usd">389613</abvc:OperatingLeasesFutureMinimumPaymentDueInThreeYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInFourYears contextRef="c1" decimals="0" unitRef="usd">348837</abvc:OperatingLeasesFutureMinimumPaymentDueInFourYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDueInFiveYears contextRef="c1" decimals="0" unitRef="usd">56916</abvc:OperatingLeasesFutureMinimumPaymentDueInFiveYears>
    <abvc:OperatingLeasesFutureMinimumPaymentDue contextRef="c1" decimals="0" unitRef="usd">1169844</abvc:OperatingLeasesFutureMinimumPaymentDue>
    <abvc:InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction contextRef="c1" decimals="0" unitRef="usd">8703</abvc:InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction>
    <abvc:PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions contextRef="c1" decimals="0" unitRef="usd">1161141</abvc:PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;18. COMMITMENTS AND CONTINGENCIES&#160;&lt;/b&gt;&lt;span style="font-family: Times New Roman, Times, Serif"&gt;&#160;&lt;/span&gt;&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is party to a lawsuit filed on
October 12, 2022, by its former Chief Financial Officer, Chihliang An (&#x201c;Plaintiff&#x201d;), in the Superior Court of California
In and For the County of Alameda (Case No. 22cv019544) (the &#x201c;Employment Action&#x201d;), which seeks an award of monetary damages,
including, (1) unpaid wages; (2) Company common stock; (3) stock options; (4) penalties pursuant to Labor Code &#xa7; 203; and any other
and further relief the Court deems necessary. Plaintiff&#x2019;s Complaint alleges four (4) causes of action against the Company. The
Complaint alleges claims for (1) breach of written contract; (2) breach of oral contract; (3) failure to pay wages; and (4) failure to
pay wages upon termination. The Company filed its Answer to Plaintiff&#x2019;s Complaint on December 5, 2022. The Company is currently
participating in discovery. However, the Company continues to believe that Plaintiff&#x2019;s claims have no merit. As such, the Company
will continue to vigorously defend against Plaintiff&#x2019;s claims in the Employment Action.&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:SubsequentEventsTextBlock contextRef="c0">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;19. SUBSEQUENT EVENTS&lt;/b&gt;&#160;&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 3, 2023, the Company issued 223,411
common shares to a consultant for providing consulting services on listing to NASDAQ in 2021.&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On January 14, 2023, BioLite Taiwan extended
the CTBC Loan Agreement with the same principal amount of NT$20,000,000, equivalent to $650,000 for six months, which is due on July
14, 2023.&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 23, 2023, the Company entered
into a securities purchase agreement with Lind Global Fund II, LP (&#x201c;Lind&#x201d;), pursuant to which the Company issued Lind a secured,
convertible note in the principal amount of $3,704,167, for a purchase price of $3,175,000, that is convertible into shares of the Company&#x2019;s
common stock at an initial conversion price of $1.05 per share, subject to adjustment. The Company also issued Lind a common stock purchase
warrant to purchase up to 5,291,667 shares of the Company&#x2019;s common stock at an initial exercise price of $1.05 per share, subject
to adjustment. Subsequently on February 23, 2023, the bank loan from Cathay Bank was fully repaid.&lt;/p&gt;&lt;p style="font: 7pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&#160;&lt;/p&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has assessed all events from December
31, 2022, up through March 31, 2023, which is the date that these consolidated financial statements are available to be issued, Other
than the events disclosed above, no other subsequent events have occurred that would require recognition or disclosure in the Company's
consolidated financial statements.&lt;/p&gt;</us-gaap:SubsequentEventsTextBlock>
    <us-gaap:CommonStockSharesIssued contextRef="c312" decimals="0" unitRef="shares">223411</us-gaap:CommonStockSharesIssued>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c313" decimals="0" unitRef="twd">20000000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <us-gaap:InvestmentOwnedBalancePrincipalAmount contextRef="c314" decimals="0" unitRef="usd">650000</us-gaap:InvestmentOwnedBalancePrincipalAmount>
    <abvc:principalAmount contextRef="c315" decimals="0" unitRef="usd">3704167</abvc:principalAmount>
    <abvc:PurchasePrice contextRef="c315" decimals="0" unitRef="usd">3175000</abvc:PurchasePrice>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1 contextRef="c316" decimals="2" unitRef="usdPershares">1.05</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <abvc:PurchaseWarrant contextRef="c317" decimals="0" unitRef="shares">5291667</abvc:PurchaseWarrant>
    <us-gaap:StockOptionExercisePriceIncrease contextRef="c315" decimals="2" unitRef="usdPershares">1.05</us-gaap:StockOptionExercisePriceIncrease>
    <dei:DocumentType contextRef="c0" id="hidden-fact-0">S-1/A</dei:DocumentType>
    <abvc:PrepaymentForLongtermInvestments
      contextRef="c2"
      id="hidden-fact-1"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryNet
      contextRef="c1"
      id="hidden-fact-2"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="c1"
      id="hidden-fact-3"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CommitmentsAndContingencies
      contextRef="c2"
      id="hidden-fact-4"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="c1"
      id="hidden-fact-5"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="c2"
      id="hidden-fact-6"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesIssued
      contextRef="c1"
      id="hidden-fact-7"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesIssued
      contextRef="c2"
      id="hidden-fact-8"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="c1"
      id="hidden-fact-9"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="c2"
      id="hidden-fact-10"
      unitRef="shares"
      xsi:nil="true"/>
    <abvc:OperatingSubleaseIncomeRelatedParties
      contextRef="c0"
      id="hidden-fact-11"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GoodwillImpairmentLoss
      contextRef="c3"
      id="hidden-fact-12"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RealizedInvestmentGainsLosses
      contextRef="c3"
      id="hidden-fact-13"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquitySecuritiesFvNiRealizedGainLoss
      contextRef="c0"
      id="hidden-fact-14"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment
      contextRef="c0"
      id="hidden-fact-15"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c3"
      decimals="2"
      id="hidden-fact-16"
      unitRef="usdPershares">-0.51</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="c0"
      decimals="2"
      id="hidden-fact-17"
      unitRef="usdPershares">-0.52</us-gaap:EarningsPerShareDiluted>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c3"
      decimals="0"
      id="hidden-fact-18"
      unitRef="shares">25053522</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding
      contextRef="c0"
      decimals="0"
      id="hidden-fact-19"
      unitRef="shares">31664660</us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding>
    <us-gaap:UnrealizedGainLossOnInvestments
      contextRef="c0"
      id="hidden-fact-20"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IncreasedecreaseInInventoryAllowanceForValuationLosses
      contextRef="c3"
      id="hidden-fact-21"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ProvisionForDoubtfulAccount
      contextRef="c3"
      id="hidden-fact-22"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:GovernmentGrantIncome
      contextRef="c0"
      id="hidden-fact-23"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherNoncashIncomeExpense
      contextRef="c3"
      id="hidden-fact-24"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:InvestmentLoss
      contextRef="c3"
      id="hidden-fact-25"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="c0"
      id="hidden-fact-26"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInAccountsPayable
      contextRef="c0"
      id="hidden-fact-27"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInOtherReceivables
      contextRef="c0"
      id="hidden-fact-28"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:IncreasedecreaseInSecurityDepositReceived
      contextRef="c3"
      id="hidden-fact-29"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireInvestments
      contextRef="c0"
      id="hidden-fact-30"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:PaymentsOfStockIssuanceCosts
      contextRef="c0"
      id="hidden-fact-31"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="c0"
      id="hidden-fact-32"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:RepaymentOfNotesPayable
      contextRef="c0"
      id="hidden-fact-33"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfLongTermDebt
      contextRef="c0"
      id="hidden-fact-34"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties
      contextRef="c0"
      id="hidden-fact-35"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaid
      contextRef="c3"
      id="hidden-fact-36"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CommonSharesIssuedForDebtConversion
      contextRef="c0"
      id="hidden-fact-37"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c13"
      id="hidden-fact-38"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c15"
      id="hidden-fact-39"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c16"
      id="hidden-fact-40"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c17"
      id="hidden-fact-41"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c18"
      id="hidden-fact-42"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c13"
      id="hidden-fact-43"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c15"
      id="hidden-fact-44"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c16"
      id="hidden-fact-45"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c17"
      id="hidden-fact-46"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c18"
      id="hidden-fact-47"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c13"
      id="hidden-fact-48"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c15"
      id="hidden-fact-49"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c16"
      id="hidden-fact-50"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c17"
      id="hidden-fact-51"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="c18"
      id="hidden-fact-52"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c12"
      id="hidden-fact-53"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c14"
      id="hidden-fact-54"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c15"
      id="hidden-fact-55"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c16"
      id="hidden-fact-56"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c17"
      id="hidden-fact-57"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c18"
      id="hidden-fact-58"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c12"
      id="hidden-fact-59"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c13"
      id="hidden-fact-60"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c15"
      id="hidden-fact-61"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c16"
      id="hidden-fact-62"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c17"
      id="hidden-fact-63"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:StockIssuedDuringPeriodValueShareBasedCompensationServices
      contextRef="c18"
      id="hidden-fact-64"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c12"
      id="hidden-fact-65"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c13"
      id="hidden-fact-66"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c14"
      id="hidden-fact-67"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c16"
      id="hidden-fact-68"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c17"
      id="hidden-fact-69"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c12"
      id="hidden-fact-70"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c13"
      id="hidden-fact-71"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c14"
      id="hidden-fact-72"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c15"
      id="hidden-fact-73"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c17"
      id="hidden-fact-74"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c18"
      id="hidden-fact-75"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c27"
      id="hidden-fact-76"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c29"
      id="hidden-fact-77"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c30"
      id="hidden-fact-78"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c31"
      id="hidden-fact-79"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueNewIssues
      contextRef="c32"
      id="hidden-fact-80"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c27"
      id="hidden-fact-81"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c29"
      id="hidden-fact-82"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c30"
      id="hidden-fact-83"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c31"
      id="hidden-fact-84"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueIssuedForServices
      contextRef="c32"
      id="hidden-fact-85"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c26"
      id="hidden-fact-86"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c28"
      id="hidden-fact-87"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c29"
      id="hidden-fact-88"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c30"
      id="hidden-fact-89"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c31"
      id="hidden-fact-90"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="c32"
      id="hidden-fact-91"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c26"
      id="hidden-fact-92"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c27"
      id="hidden-fact-93"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c28"
      id="hidden-fact-94"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c30"
      id="hidden-fact-95"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ProfitLoss
      contextRef="c31"
      id="hidden-fact-96"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c26"
      id="hidden-fact-97"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c27"
      id="hidden-fact-98"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c28"
      id="hidden-fact-99"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c29"
      id="hidden-fact-100"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c31"
      id="hidden-fact-101"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:CumulativeTransactionAdjustments
      contextRef="c32"
      id="hidden-fact-102"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryFinishedGoods
      contextRef="c1"
      id="hidden-fact-103"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryWorkInProcess
      contextRef="c1"
      id="hidden-fact-104"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryWorkInProcess
      contextRef="c2"
      id="hidden-fact-105"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryRawMaterials
      contextRef="c1"
      id="hidden-fact-106"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:AllowanceForInventoryValuationAndObsolescenceLoss
      contextRef="c1"
      id="hidden-fact-107"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InventoryGross
      contextRef="c1"
      id="hidden-fact-108"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c111"
      id="hidden-fact-109"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c112"
      id="hidden-fact-110"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c113"
      id="hidden-fact-111"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:EquityMethodInvestments
      contextRef="c114"
      id="hidden-fact-112"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="c120"
      id="hidden-fact-113"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod
      contextRef="c123"
      id="hidden-fact-114"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainLossOnSalesOfLoansNet
      contextRef="c125"
      id="hidden-fact-115"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GainLossOnSalesOfLoansNet
      contextRef="c126"
      id="hidden-fact-116"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="c125"
      id="hidden-fact-117"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="c126"
      id="hidden-fact-118"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod
      contextRef="c125"
      id="hidden-fact-119"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod
      contextRef="c126"
      id="hidden-fact-120"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeLossFromEquityMethodInvestments
      contextRef="c0"
      id="hidden-fact-121"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:AccountsReceivableRelatedParties
      contextRef="c253"
      id="hidden-fact-122"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueFromRelatedPartiesNoncurrents
      contextRef="c259"
      id="hidden-fact-123"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueFromRelatedPartiesNoncurrents
      contextRef="c224"
      id="hidden-fact-124"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueFromRelatedPartiesNoncurrents
      contextRef="c261"
      id="hidden-fact-125"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent
      contextRef="c263"
      id="hidden-fact-126"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:DueToRelatedPartyCurrentAndNoncurrent
      contextRef="c265"
      id="hidden-fact-127"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentFederalTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-128"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentFederalTaxExpenseBenefit
      contextRef="c3"
      id="hidden-fact-129"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-130"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:CurrentForeignTaxExpenseBenefit
      contextRef="c3"
      id="hidden-fact-131"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-132"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredFederalIncomeTaxExpenseBenefit
      contextRef="c3"
      id="hidden-fact-133"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="c0"
      id="hidden-fact-134"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:DeferredStateAndLocalIncomeTaxExpenseBenefit
      contextRef="c3"
      id="hidden-fact-135"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:InvestmentTaxCredit
      contextRef="c0"
      id="hidden-fact-136"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OperatingLeaseLiability
      contextRef="c2"
      id="hidden-fact-137"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:OtherAssetsMiscellaneousNoncurrent
      contextRef="c2"
      id="hidden-fact-138"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod
      contextRef="c310"
      id="hidden-fact-139"
      unitRef="shares"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice
      contextRef="c310"
      id="hidden-fact-140"
      unitRef="usdPershares"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
      contextRef="c0"
      id="hidden-fact-141"
      unitRef="usd"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost
      contextRef="c3"
      id="hidden-fact-142"
      unitRef="usd"
      xsi:nil="true"/>
    <abvc:OperatingLeasesFutureMinimumPaymentDueThereAfter
      contextRef="c1"
      id="hidden-fact-143"
      unitRef="usd"
      xsi:nil="true"/>
    <dei:AmendmentFlag contextRef="c0">true</dei:AmendmentFlag>
    <dei:DocumentFiscalPeriodFocus contextRef="c0">FY</dei:DocumentFiscalPeriodFocus>
    <dei:DocumentFiscalYearFocus contextRef="c0">2022</dei:DocumentFiscalYearFocus>
    <dei:EntityCentralIndexKey contextRef="c0">0001173313</dei:EntityCentralIndexKey>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>88
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M WR_YEC9JAL]0/V=-OP74$L#!!0    ( -R#P5;2Y&0B[P<  )DB   8
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MQ'!U_7EA#K/0&ZDLS9@<J^T6[N+0)Y3006VTF9*8QC&F]C!H1U?JINO;!JB
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M*P  &    'AL+W=O<FMS:&5E=',O<VAE970V+GAM;*U:;6_C-A+^*X1[.+1
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M&3B&,8:NTA 9&H'\-,*%K=@J@ENTOM6V82BW@_A^KM"!''*3,0P21SV"#*5
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MK*L4N2>9-:DZ#SS-L&%40Y^.E2>/NB+(THDE#%S( PW=-I&CV]V!GH*(3<O
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M)> MW91Q74BM]-N<PDME77>0>_Z1.6] Q[+G-VJN5&>#<NA!@7PH4  %"J%
MT>E%Z>KMJ-6 ?EYO>5W#+[7'(MXPNE3*;A _1G9 H$4#ZIY:;!/K8M$&RJ,/
M!0J@0"$4*#IC,KO":QL$:+A#\)DR+<O+_8F9K:CV0N-"J;!!SAB% 8$64""O
M 76*O@@[Q'&0<'?M0_D,H$"A(GBG2DG"U5&DWDF=F(Z)>D34-C+0<"=COF_'
M5;TWQG-4&3?=^N6_NY+535.EHGZB[*U6%!!H 07RH$ ^4O4C^'$O]KR@'(90
MH.ATY%VQM?T*--RPZ.EI(J7$Y#X%=ERI48;DPO@5QJ9MB/.\4(PT'82()=;]
M/!63.(:#I,7S55#B6E)C4[$W/9U-!1%;EN.*.4$>YCBV3@S<LTAM0P -=P3.
MZ&VJ%TQN!-0+1K!XMS<<P-C;/5":!TKS06F!8H;5'4Y0MQ$4K:O'MMB/+JKV
M]W0YD5S@Q]+!-A]V/>;T(]>F>6)!+I8NF:&*_%"@  H40H$B]622X\GL:JFM
M]*.+2OUG=#N17-W'NB*/SX<C&9WD0 O\H#0?E!: TD)06@1%ZZJW+?.C2^K\
MY_4]D:+6[Q*QUC\<R)B\*%>I#<=Q75.ZYH(J]T.! BA0" 6*E)/I(L?I*?FC
MMN:/+BGZCV^!(D7AGZM,%_^#<#X<U^@L"5KZ!Z7YH+0 E!:"TB(H6O??9MOZ
M/_Y%]?]A[HBB!CZS_@_ET(,"^5"@  H40H&BTXO2U5M;_\>_MOX_C!]Y\,U!
M:0LL%Z\1-G@JUU77O!ZH<Q^4%H#20E!:=/8T=R7:=@HP4*=@F#,F!4)U"J!
M'E85T:MG%3 1:FL^E,\ "A0J@D=(=RRANA"I=Y(@3&RC1T1MIP#_BD[!,'2,
MHJ Z!5 @#PKD8U6]'9M$J)L&4 Y#*%!T.O*NV-I. ?ZI3@%62DRNK1/LB'>8
M<\6P*T1,PS"DZS)YI&6[NFW8KGC"4S!-P]4-0TXJ\E 3V4A\\B)0(7N>@9)'
M(F*;IB$F!=7\$ L=A=A=I;95@"]N%:A73/',0+5B!+OBHH&V"D!I'BC-!Z4%
MBAE6MPI W490M+T>IT</ %?/J/\1%X\IOYC.Z /'Z^]L[JW8/_:]WV#YMGXF
M^#YG+%_7'U<T7M*B&L!_?\AS]F.C>LSX\/#][']02P,$%     @ W(/!5C@=
M+J+G$@  -30  !@   !X;"]W;W)K<VAE971S+W-H965T."YX;6RE6UF3VSB2
M?N>O0-3,=)0C6"H==;E]1,AE>[K:8[O"U>V-V(U]@$A(0ILDV"!9LO;7[Y<)
M@(>.:N_.@P^)1"+/+P] +S?&?JO62M7B>YX5U:N3=5V7/Y^?5\E:Y;(:F5(5
M>+(T-I<U/MK5>55:)5->E&?GT_'XZCR7NCAY_9*_N[>O7YJFSG2A[JVHFCR7
M=OM&96;SZF1R$K[XHE?KFKXX?_VRE"OUH.K?RWN+3^<ME53GJJBT*815RU<G
M\\G/;R[H?7[AJU:;JO=_09(LC/E&'^[25R=C8DAE*JF)@L0_C^I691D1 AM_
M>IHG[9:TL/__0/T]RPY9%K)2MR;[#YW6ZU<G-R<B54O99/47L_E%>7DNB5YB
MLHK_%AOW[N7T1"1-59O<+P8'N2[<O_*[UT-OP<WXR(*I7S!EOMU&S.5;6<O7
M+ZW9"$MO@QK]AT7EU6!.%V24A]KBJ<:Z^O5GNY*%_A_I5%2DXJVJ$JM+_FR6
MXDU38455O3ROL1NM.4\\Y3>.\O0(Y<E4?#1%O:[$NR)5Z9# .=AL>9T&7M],
MGZ3X5B4C,9O$8CJ>3I^@-VMEGS&]V;\IN_BO^:*J+1SHOP^IP6UR<7@3"JJ?
MJU(FZM4)HJ92]E&=O/[I;Y.K\8LG1+AH1;AXBOKKSU_^.?]T]Y_SW^X^?Q+S
M3V_%VW</MU_N[OGSY_?BS>\/=Y_>/3P<XOMIRI.1^%'B8O[FZZUXH\W]6B)0
M8G%7P%"G]5J)G_YV,YV.7]R:O)3%EC]-7CR+(T(39;.M^%:8#91?B3D^ZT06
MXHW57S7'_.DO)DMUL7HF;HTMC65#Q4**3^I1IE(D_6_KM37-:BUHU]YVD^L7
ME0"$T6O%2JBBUO4V;G>+NMUZ>XA3SW?[M.5<;-8Z68L-.-9%8$"E^"!^;2#/
M=#RYI _$QD.-1^1(;U4F-]*J&/NO '6T5BRTJ56R+DQF5MNH-F+99$N=9:(I
M<H!QKE(PF(E"J;1B[UP:X '6&D<]58^ U!( 6=,>!0 PM<W*O1M6XR6=8$T*
M<1_!YM*:7)29+(#D/4U[6E6DZTJ4NE3D#6*Q%0FX!E\0C/S_&ZF0-FK)ZRHQ
MCZ!-;-F=744KGG82D_M+"^WIHH(9&E)U%90UK[0\NY>)7NHDLFJ%9R-Q;]59
M EZ(:DR[*0 P!-0Y=LE-JC*6%GZ'K^]$)9>JWHJJ;E+:$KP+]5T"-2%YDAGD
M@BT)U7,1 ;WKE+QBN?7JJ]>R[E03+: +:(=4F(/=FLPMU!)<RF3+N[M=$2X%
M9)9,1<BRA*@5D5_0ERMCP +>UBFMA_L/[$=DD$8@5DT\)B:'?R9:9AZ=XIZ?
M9E!M07[ 3D";[6N>S4S/C=4K7>!!T+VRSD$6T'#!_.FBMB9MR%Z>8"6"SME5
MZ*4UDENVA5VJ$ND4ZBPMW%^7>$47T$ZM5[(VMK7F[X6FMS@"*H1;0XK+M.2]
M?Y-ZX\@FIL#.D#^8\*[;NK:0?R3FM6#<+.JX?1;QLXK5>"C>C\<!N<1"D1O[
MK<$DS%TU%-/&9NG94N:FJ88NBF#_".O3IN(A,^#]@ZIKN'VQBFXES&[%+1C$
M/P$X/CY\N+T-H,&<?'PKYLB#MB*HZ:_IQ^%:IJ(P)'"JP&X%^3QV$1O0.0D,
MD]4L>^[ "D[JH(<SX^1R)#[)'$I9RV*EQ&\']%,!I]4:X,K>4)86,9Q&$ OK
MBI0]$KL<TNS<UCK)*-J7A/(]R"1KNAT/K6N14A3$&_OG4X@?W0Y)'\PPI-;
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M+;V YTN#HM!_H W:7PJ]_E]02P,$%     @ W(/!5I^O1Q%F*@  9H8  !@
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M1(.,RTP>:P^$+O,XM@12W>\'0E]U-R.Y>./J@Q-H-B2$Z:?6T<?+AL[P=\+
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M97VR;QN2#]T,IRI)7Q.W-@2*L"3=&GB $.CB!J7R)1]^Y;%%5A3!R/@EHFT
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M(E'\+WVSQY+ >M_L^$=<NVOQ /U]W32]_P4;\$!Z@/?J?P%02P,$%     @
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M-VIP7_$_X[Y1@_N*_R'WC1K<5SR%^P(5?,0W4ZM5XE2KPD5$9 .E\+!Y/&C
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M('*"4&!B'0.CSP;/40A'1#+^;CF#.J0#[J]W[%<^=\IEP0R>*_'(4YM-@I,
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MVCG0^5(INS-<@'J03_\!4$L#!!0    ( -R#P58\B>[S?0,  &8'   9
M>&PO=V]R:W-H965T<R]S:&5E=#$R+GAM;(55;8_:1A#^[E\Q<E'5DU;X%3 4
MD"!'U4BY"[TDK:JJ'Q9[P-;97F=W.>[ZZSN[!@<D0K[ C#WSS#,SWF>G!R&?
M58ZHX;4J:S5S<ZV;B>>I-,>*J[YHL*8W6R$KKLF5.T\U$GEFDZK2"WU_Z%6\
MJ-WYU#Y;R_E4['59U+B6H/95Q>7;$DMQF+F!>WKP5.QR;1YX\VG#=_@)]9=F
M+<GS.I2LJ+!6A:A!XG;F+H+),C;Q-N#/ @_JS ;3R4:(9^.\SV:N;PAAB:DV
M")S^7O =EJ4!(AI?CYAN5](DGMLG]-]L[]3+ABM\)\J_BDSG,S=Q(<,MWY?Z
M21Q^QV,_ X.7BE+97SBTL3%53/=*B^J83'Y5U.T_?SW.X2PA\;^3$!X30LN[
M+619WG/-YU,I#B!--*$9P[9JLXE<49NE?-*2WA:4I^=K2?N5^@UXG<'JZ[YH
M:.)ZZFG"-A%>>L19MCCA=W""$!Y$K7,%JSK#[!+ (U(=L_#$;!G>1+S'M ]1
MP"#TP_ &7M1U&EF\Z >=,EB7O-:7#<,_BXW2DKZ1?Z_UWB+'UY'-N9FHAJ<X
M<^E@*)0OZ,Y__BD8^K_>X!UWO.-;Z//UT\?UZNGSW[!XO(?5'U_>KQ]6CY^O
ML;R-,^C#=2@X3<8Q(\%N)%R!V *M :L-RFX5=G!D!, E'@]S\1]F)GXK2CKE
M:N)<9)T[S@>3WH-H&+!@')$5^S[SQX&SW!=E5M0[90N42$<M%V4&1=5(\8*&
MDH*0A>&0#9.1L:(!\X>!\\#3G'J5[3?\C3\5"(9LE(S)\H.(1:.A\W&[+5(\
M#QI%;#0<0C .6!+&3L224<+B: !DQ3Z+!J'S 96:D'ZD^VI?<DVM9DB+3@MN
MA>47@O9C%@]&<&>=@)Q1 '?.Q>'J:C*H26Q[,*#2XU%BK'# DB2@09W!XBL)
MKT(X((VY%Q+-\=@"]8* C<>10XH,.D=X0RX5H#EV-[;%2$)5@U8$R[<^+'ZP
M709V4X="YV!$%5YXN4?@E=C79@1: &]H,Z\%22,A.KW32BW'XU8OJ[*VF:;$
M;$<0I@&QT71ST-I)6^MG* 6G@2I$>!0:%22P/#U6=_UKI\D[T[X*Y<XJO(+4
MT&QEL'O:72*+5CN_A;<WT .7NZ)6].UM*=7OCP8NR%;56T>+QBKI1FC296OF
M=!&B- 'T?BN(]-$Q!;JK=?X_4$L#!!0    ( -R#P5;A/?+%,@@  $X6   9
M    >&PO=V]R:W-H965T<R]S:&5E=#$S+GAM;,586W/;-A9^YZ_ J&E'GJ$E
MWB11CNT9WYJF=9Q,Y,W./D(4)&%#$2H VO'^^OT.2,J433MM=V?WP28IGOOE
M.P<\OE?ZJUD+8=FW35Z8D][:VNW1<&BRM=AP,U!;4>#-4ND-MWC4JZ'9:L$7
MCFF3#Z,@& \W7!:]TV/WVR=]>JQ*F\M"?-+,E)L-UP_G(E?W)[VPU_SP6:[6
MEGX8GAYO^4K,A/W;]I/&TW G92$WHC!2%4R+Y4GO+#PZ3XC>$7R1XMZT[AEY
M,E?J*SV\7YST C)(Y"*S)('C<B<N1)Z3()CQ>RVSMU-)C.W[1OK/SG?X,N=&
M7*C\[W)AUR>]M,<68LG+W'Y6][^(VI\1R<M4;MQ_=E_1QD&/9:6Q:E,SPX*-
M+*HK_U;'H<60OL00U0R1L[M2Y*R\Y):?'FMUSS110QK=.%<=-XR3!25E9C7>
M2O#9TVM5K YOA=ZP]\6=,!;QMN9X:"&:"(99+>:\$A.](":,V =5V+5A5\5"
M+/8%#&'3SK"H,>P\>E7BI<@&+ Y]%@51](J\>.=H[.3%KSC*GCC*SN;&:A1&
ME\.5N*1;'/7*D=GR3)STT Q&Z#O1._WIAW <O'W%V&1G;/*:]-/KCS?O#F^O
M/G]@[V^^7,UN/US=W,ZZC'Q=S'C .B5Y_?" W:X%4_>%T&8MMVPK=(:(H \-
M4TLF>+9FT@5*",:U8+G$[<+CABU5CE8V1]['#FX/>1.;N= N=WL/9UFFRL+*
M8N7=\(T@-5KD'%+9EFO[X#)-_T)F@2]5*7KG&LBR$H4PTK!SJ:S(UH7*U>J!
M7:B!SZ[M8L"" 3A_;"X7RECV0=BU6GCOP+E=<Z2]YL5;O56:.TP(!M.*;_J4
M#]2_ /E^@^X]CG00Q""M+T\X?I8:SVWR*!Q,)B!LKE>_EQ*>UBR?R:]]^G20
MCHB^ON[3]Z,J;>*;I>JUN-WE"*&4E+O"_9RIS987#\B5]J0U;%X:U(8Q+I45
M ,M_(?#M=%)2O&=)@3[O^_HN'O6QMKX_EKX;Q<Q69'(ILT=+G1F("178=]+X
M??Z7T@DPS_G</>'-O;3K/7>L L+?87)M&2\6%-4-*EWR',%C"UVN3'?:KQ4O
M$,&E5IO]J)&4K59W<B'(0B.XAB_T:ZW'P9(IMQ"%*V!%9J*C3OYSN_OQ 7/@
M;PD3Y2,FTB3/'\"#P6NL0P,2794)M!V]W.+>C2H.45I?A>7S7+3;HSU>?%8(
M^\<JXPV;^.%XZJ[3)/Q.'42AGZ83%B5^E"0OMW 8^T&8L&D0^*-)X,W*N566
MYRQ-(C^8!&P:1_YD-/+VFJ_#@:[,'[+#CG31K[=.QYN=EC<[/7U^P#J%]2GP
M/_V01E'PMB%PC^';@R.'!$W"URI?H+D+)BJ;98&TPEQ/%IVB?:Q##1KOFO8)
M+Z-.6KGDUV\V5210736W><Z[JR- "TW&3,LYY@;L.)M=L#B*_78DR9LP>KL?
M:2K97Q7,8%] 4T((Z]=1J&4T01@T %E;QA?_+&O),"7+RX5H]X73-GEK/+0@
M-1@" :1C9DVHB#IOVK2A(QF*)I5FN2+PA&$*\O2>(DV^:[3[_.%YL ;LS+70
M7L^X00=A'@T[?Z]S,9%--2U^=.KJ6^I@% 36P>QK9:^3VJ36)RS9"K?AY@\#
M=EEJ2MT#X(4)6LB>Z=]7ZVTX(H5T;?F#2QZE]7E*V\6$(MB6 "]LQ(C&0KI@
MYA _\8,@:&P$U1SP9TQ9Q6?'+JNYP5<K+59(@L<W5%#DU)MQF/KA*""G,J47
MU9AZ8ES> 5V&Z+IB/7"]4FM8E*("YITM\ %6"CID9#DW!G.DVG2>Z'S4-&"S
MQQFZE 4O"%Q!4)V2J'>)H:OT]ENIJ3B_E4IIVF.9G?,<X@6;T8[_"O9>E%J[
MG=88@5"\8:$_2F($,L1]Y$?!R!^/IP31V3[E))[ZR21BTQ&NHV0GZ%KRN<R1
M6.0Q B]0$[(B?QI,_4D0MR6U2<,@]I-D@C;U1U'DS:AD"9ZP*M9!:)HV26,_
MG20LBB(_G:9L9E$(+MI((I"[@BKO'U3%[ECA[39$[P;G5<-S08[& 69$1%Z.
M_?$T]MYI:E;T^%):EOI1/,7_.$D=DVOD?NA'D\0?X<T!ZR,XDS$LB-B!-VNP
M@.@@W57*7HE5R$=Y1X9?@LA#2!U/_31)(+,_/V#/9P*!NU?#FGO;@!H[!\;4
M# 0!;7B <5Z)4.@&$3"FK<:I$;UUJ5'GID1?P(FB8+]*7JSJ-K_Z6"T":RY1
MH$4SU%%TUQ((^+[ 86LFJ<PZI;B:I(F.?A;?:)4PPC-R5=#*Q1TR+/-2@-_'
M F99H6QCF<_4G:A:P;FT#W<+03TL:5F"Z-*(OSINO+UQP_YOX\;KZ'GV/Q\W
M7N>X>8[[];BAPT8];JK;%\9-G<#]6?-?1\):RVLP:/X,#H[1_ '!PP3 -(HZ
M$# &9*73F,7 A"2*7T# 9)+ZZ3@%KD[CQ)^DXY<0$*1)B(W/8<D3Z+L4Z!C
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MTC==ZQ7(LF0C5 U@;FD-[1([,9#>I!)/V$!/A8I#.X-#\\MCQ,06$JQ/=I!
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M=4P_UU) 0,0%,+_4$/SR!SR@_.[GXK]02P,$%     @ W(/!5D!FA#Q^!@
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M5NQ.F-S"2"1MN.92\'D;F$K@,M9*IR*&&Q[G1K@URCMO,"@-3A@B@]Y69MN
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MQ]%)! 4ML9'NBUZ_ITT^1YXOU]*&?UBW>[.C"/+&.EUMP*R@$JI]XOVF#CN
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MH- X')P$H)O9V1A657Y>$7V:?OZSH-\-:N= ^PNE[,9P!W0_L/%O4$L#!!0
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MBX-F[]@=8PCSB%//*2Q3.[/"BB%:)P"0-\(HWO>J,7W4'[J38Y*N?]QW!_[
M#.DWDF( 0'SL;JK;DOKD,K2IL=*EH\O IZC8SA+TSRNEB\&FV*YMS%<!_T-#
M^7/5KS+26TN8)""TCG--Z8AGZ/:,1TTJ#ZB!&EKDI$+H%E7.>-@^%M\0N5IT
MR UF\*FM>("G_JZ#D;I6K8'3\$H3@UM-L%]&FD4%&VY->8P?Z_U@Y4,JU_78
MR#8A^!.1\>-(5_JN!C:E&/5CHR(MK*8F-UK@3Y>-53,FR^8)P$PA6(M0ZTD:
MBHD](B(4,9[8JEA99]*HB)OS]GI2+OF=^!^EE!'?Q"%E#VG0[XY\?_ /&L&Z
MX6N'*[L[OP)JK-DMWFS;_:+<460)@2V!<U)\3U5^<5$Y9XWEB%U[HF@HHU\?
MCYL'3WK'R5-=HZ8<US2:MY[_.G^!H&.^-&HY=CWN 93-L34=;?<K.-UZSMJ^
MSSFJ?5 5BW1A/ANCTH3 M=]654^K+].F]H.LS7+[6=M'GF(*U2P2<VSM=<?#
M/9;:3\7L3:96YO.LF<HR%9O+I> (/EJ ]W.%/JNX(0;5]WHG_P502P,$%
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MH/Y%.G!!M>.EW1BY;EKZ7!H:$,UR11,9E36@]PLI3;>Q%_0S?OH-4$L#!!0
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MN$&KVI@&J!1RJ8.$@9@+X71"DXR54!^!YP//*V=3/!PC^S[[!'2MK]:0?:R
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M^/C,XMY&$)ELN[ 'VV4%";<:=S,1K1OXO83[OI="O/\84@DK4[%T91[+NT]
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M[1^$]L^Q3S__L5S"XN86EA]GMS>GU)W'I\,>/.6 .3<BA^II!H2!7-5-:[&
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M_Y+=GJ/LX8[ZHF[:$TMML8DRAH^[-/ AUDI2OFP)5S]%[*/\;(S8W;N2HXT
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MJ?%@,J)$A^$-!JK&#\Q*H1T_OZSL>P?:!5C_6BD\&.Z [@7-_P!02P,$%
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M2N- YTLA]-8P"9I_D? ?4$L#!!0    ( -R#P58,'7$#PP,  $0)   9
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M&<45XS*:COW:C9Z.56,%EW"CB6FJBNF'&0BUFD0T>ESXP)>E=0OQ=%RS)2S
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M%/W,5A_#?/G12\)^B&%&Z^_BJ,F#HP8TMQ2JF5#-@FHV5'.@F@O5/*CF0[5
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M=*6IFVO]+P#"!.CG.>=JUS'EION[2'X#4$L#!!0    ( -R#P59B$#[(=@(
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MW0%_-U!\79V1G[G2)^[J<@4T!6$"]/,%Y^IE8([=S=\L\7]02P,$%     @
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M<FMS:&5E=',O<VAE970T.2YX;6R]5VUOVS80_BN$.A0MT$0B1;VEMH'8:;$
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MW6W'J;=FB'BTO]!CEID5CC#UC'9+^(:J-I7#6D%ZER-UHN#UV%,O)*O,Y/#
MI)I#S&6F1D7@VD#=7S,F#PL=H!T^YW\!4$L#!!0    ( -R#P5;]U/<O:0(
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M$W4',%0S4,U$-0O5^J@V0#4;U9R=]GK#O4[[M-E\L^'>L.+C7/3L/%3S42U
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M))I6J96JIMT>JCTX<!-0#6:VD[3_?K:A%%9"/T0>@FWN.;['/N"+OZ?LGL<
M CVD).-3(Q8B/S--'L:08GY*<\CDG35E*1:RRS8FSQG@2(-28CJ6Y9DI3C(C
M\/78%0M\NA4DR>"*(;Y-4\P>9T#H?FK8QM/ =;*)A1HP S_'&UB"N,VOF.R9
M%4N4I)#QA&:(P7IJ?+?/YK:C #KB5P)[7FLC)65%Z;WJG$=3PU(9 8%0* HL
M+SN8 R&*2>;QMR0UJCD5L-Y^8O^AQ4LQ*\QA3LGO)!+QU!@;*((UWA)Q3?<_
MH13D*KZ0$J[_T;Z(]3P#A5LN:%J"909IDA57_% N1 U@#P\ G!+@O!4P* $#
M+;3(3,M:8($#G]$]8BI:LJF&7AN-EFJ23&WC4C!Y-Y$X$<QP=H\N*,XX.EJ
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MTN:H- ^5YJ/2%JBT (O6-/;>DHS]?T]%5Q&Q/(])<U%I<U2:ATKS46D+5%J
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M$B*]7,M"%9@*D/>75![9\H9Z0%'ZNO\ 4$L#!!0    ( -R#P58Z%V6R)0,
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MC1L#Q;#&9<8?R/X+U/D,)2\B&5/_:%^U[;L&BDK&25Z+101Y6E17_%R/PY%
M</0"IQ8X+P6#,X)^+>B_%)P+:5 +!I?V,*P%PTL%;BUPU=A7@Z5&VL<<>Q-*
M]HC*UH(F;Y1=2BT&."WDQ%IR*IZF0L>]94(HO_X&-$=?"2[0E0\<IQG[B*[1
MX])'5^\_3DPN.I+-S:B&SBNH<P9JHSM2\(2AH(@AUNC]5_1."\ 4&39I.H<T
MYTXK<59N>LAQ/R''<FQ-0(L+Y/9(R2U=/NUR'Z(>ZMM*[FCDP>5R7?!ANSR$
ME0C^1A?\R5CVFRG35[S^&=X<%T]JLC#T<[9BG(K5X9=NDE28@1XC5\PQV^((
MIH98$AG0'1C>AW>V:WW6&=0ES.\2%G0)"SN"G1@[:(P=M-&]QX)!5%*(42:7
M IR3LN Z8ULQ;S6V2YC?)2SH$A96L*&"R:_]SK,M^9N8.XUEP\:R8:MEMP4'
MT3E'%'/06=4J?ZM5%<RVCI*P>I8];'*H3.BRSZ!+6-@1[,0JM['*O<PJ^7+I
MK'(U,\1Q1L[IZ"Y:>WGK^](E+.@2%G8$.[%JU%@U:K5J%D6T%,M@>K ,GL5&
MGFE?L%;26U^P+F'^Z+_Y9)U.I>#5%F%' 54NF$?;U!SH1ATH&(KD9Z;:?C2U
MS9EEIK;J+^KG]GAA:^I]>QQ41Y)_^.J =(?I)A4;E@S6HBNK-Q))T^K0414X
MV:I-\HIPL>56MXDXIP&5#<3S-2'\4) =-"<_[R]02P,$%     @ W(/!5AY6
M-8K$#P  SLH  !D   !X;"]W;W)K<VAE971S+W-H965T-3@N>&ULO=UK;^+&
M'@;P]_D4H_2B72D-^ 9DFT3:Q'<[[6IWV_.B.B\<&,!=8U/;A,VW/S/&8(8X
M ]9YFDK;).#YC6UX\.V/YWJ=Y=^*.:4E^;Y(TN+F?%Z6RP^]7C&>TT547&9+
MFK)GIEF^B$KV9S[K%<N<1I.JT2+IJ?W^H+>(XO3\]KIZ[%-^>YVMRB1.Z:><
M%*O%(LJ?[VB2K6_.E?/M Y_CV;SD#_1NKY?1C'ZAY1_+3SG[J[=3)O&"ID6<
MI22GTYOSC\J'T#!X@VJ*/V.Z+O9^)WQ1'K/L&__#F]R<]_D<T82.2TY$[,<3
MO:=)PB4V'__4Z/FN3]YP__>M;E<+SQ;F,2KH?9;\)YZ4\YOST3F9T&FT2LK/
MV=JE]0)5,SC.DJ+Z/UEOIC74<S)>%66VJ!NS.5C$Z>9G]+U>$7L-%.V5!FK=
M0#UH,.J_TD"K&VB'/1BO--#K!OJI/1AU ^.PA\$K#09U@\%A _V5!L.ZP?#4
M!J.ZP>C4!E=U@ZM3&RC][2O7/[G)[L5^\6J_VF3[<BO5Z]W;O+&J=Z49E='M
M=9ZM2<ZG9Q[_I7IK5^W9FS%.>0J_E#E[-F;MRMO/-(E*.B&?HKR,:4&^YE%:
M1%5""O+.I&44)\5[\@OYXXM)WOWX_KI7LEYYV]ZX[N%^TX/Z2@\*><C2<EX0
M*YW024M[^TA[50+TV.+NEEG=+O.=*A4?HF?2'UT0M:_VVY9'WMI?I9=$&53-
MU9;FYK'F"6M^Q9LKPY;FEKRY31\OB:I7S8VVE2EO;M+Q)=&45V?>.;VYTM+<
ME3?_+7MBS?NO]NZ=T'O_]=Y]>?,O=+GKO:UY<$+S_O#5YN$)KWL]\WW)FUC;
M!5>K/.W_"^Y?(6M'O)(NBO^VS/3=IA.]O1.^"_"A6$9C>G/.MO$%S9_H^>W/
M/RB#_J]MP4%B)A*SD)B-Q!PDYB(Q#XGY2"Q 8B$($T*L[T*LR_1;<T7)-,\6
M))]1%M-HD:W2LG4C>2>%N@85B9E(S$)B-A)S-IA18?S8YNE6&8VNKGM/^P%$
M]N@A,1^)!4@L!&%" (U=  UY .-BS#-'LBEA>]OC;V29QV/:%D IU#6 2,Q$
M8A82LY&8L\&N]@+8OU34@P B>_20F(_$ B06@C A@(-=  ?2 -Y%292.*<]?
MMBJ+,DHG<3HC2<;V9MM2*-6ZIA")F4C,0F+VX,66R^CS_\3H."\GTS1#/9C*
M1<Z9A\1\)!8@L1"$"0$;[@(VE ;LXWB<K]AQ8LQV+)E>MH5**G0-%1(SD9B%
MQ&PDYFRPP?Z^I3;L*P?10W;I(3$?B05(+ 1A0O1&N^B-I-';GJ)9UJ=HRKU3
M-!=D0HMQ'B_Y7VV9E-)=,RF?SW).R7VV6$;I,Z'5QT3U<9&1B&0I_>691CD9
M9^D398OQF- SOG$FT2RG=,$F)^NXG)//_ #V8O-[Q'>BTW&\C)+ZD)9OWG]4
M+M@VA_\CC*ZF)^MY/)Z31]9!L?N (E%)C)_(DN8D2M/5@DRSG/!97!75;@*_
MJL-V$<[&T3(N60_E/"HO2#PETU62/&]GE$[8S&2K9$*8N4I*QI./=W_>DVR=
M\AT,O@232<S7/C,&E_I/W*[FZI)\W5LABVAG5G/Q6U92/HO\N3)>T+-J317S
MB/6S(W[^8:0JPU\+UG*QR-+ZT(*UHFS]L 5[%[]G:VD:?V=K>H-75[6J8P]"
M_UGQQ<K8&KMD*XNOB(HG&6_(6JK]G\AD[\"%D6=[!R_U0_Q?2A896Z,Y'=-J
MTBEE+\SL8K/>*>N6Q 7;UUK3_->JR8MY84\7J\>_Z;CD,Q1-_EX59?6B1^P)
M6O+7AKW@;-UN5\WEV=?M2F)O@63%WN6DVJN+\@EA/:9EM9;JZV07W%G3).$_
M(S+.LZ+XI7Z.S4'V%&_F9947JRBMYF'SEHG(8TXC]DN]K%]8 OC\?MR^*\_6
M,5/+/)[-JC?2IN^]KLDJG=!\;ZFK]S9)JSF?\I]DO.))B*;L?4D,\K@J6&Z*
M@DRBYVH9UGE<EFP5LTEYUSF=L67D[RUN;F;OC*V_:C$F='+9MGU#IMQ"8C82
M<Y"8B\0\).8CL0")A2!,V Q>[3:#5]+-B[?]8,_9UI!_G/$/HVC6>I)%*G7=
MZB$Q$XE92,Q&8@X2<S<8OS"^=\JF/S#$_5H/V:>/Q (D%H(P(8-*O[G.WY>F
M\"$J5VR#]<PV7V5K].3MNV8/JIE'EFUS37UT0?A5\:NVP$%GQX9J#E1SH9H'
MU7RH%D"U$*6)\=PKPU&.7@G<'"NU9E/:N',VD9H)U2RH9M>:<&)%44?JP54#
MIVTZ5;\:'EY=@,Z=!]5\J!9 M1"EB>%2FW"I\G.@LQD_.N/G8B094U]>X#5>
MGB:_E_?5.3U(S8)J-E1SH)H+U3RHYD.U *J%*$U,8E.TIDC+:6X_3I[XY3YI
M#K43<PBM-H-J%E2SH9H#U5RHYD$U'ZH%4"U$:6(.F[HS15YX]OO>M?:]D_4I
M"^8)UPOE>.?=46@U&E2SH)I=:\)NIJ'HQN&5^+;I!B-%.[P@")T[#ZKY4"V
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M"Z!:B-+$K#6U-HJ\V.8A3N/%:B'?V856V4 U$ZI94,V&:@Y4<Z&:!]5\J!9
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MF@O5/*CF0[4 JH4H30QM4Y>DZV^R_PXM78)J)E2SH)H-U1RHYD(U#ZKY4"V
M:B%*$Q/=5$'I'>Z2=.0T=TU);GUY+^^M<Q:AM4U0S89J#E1SH9H'U7RH%D"U
M$*6)66SJI/0C-TK:&Y@TV@P6W!I#:(D45#.AF@75[%HS7O_X<NI)Q$%*7Y;Q
MN= 9\Z":#]4"J!:B-#%@3=V3+J][VGW)37JX":U[@FHF5+.@F@W5'*CF0C4/
MJOE0+8!J(4H3\]J41^EO<@<D'5I$!=5,J&9!-1NJ.5#-A6H>5/.A6@#50I0F
M)KJIJ-+E%55';[DB;]\YJ]!2*JAF036[UH[<!!3:IPO5/*CF0[4 JH4H3<B@
MT112&?)"*C,NQKSHGU\K+,IL_(TL\[C]4%,N=4TC5#.AF@75;*/MED4OQFN"
M]NE"-0^J^5 M@&HA2A/3V)1$&?(;(-U%"3_1P\.8[9W_X5_.*5HC":U]@FHF
M5+.@FFVTW QI-!H:VF$HE9>G@/0AF_#@%!!T[CRHYD.U *J%*$V,6U.O9,CK
M;DZYLX*<Z!PQ:)$25+.@FEUK^]'1^Z/AZ#!A)TWF0N?-@VH^5 N@6HC2Q( U
M=3V&O*['CZ-T5DC/L,J%SOF"%O1 -0NJV5#-@6HN5/.@F@_5 J@6HC0QK4U!
MC_$F!3T&M* 'JIE0S8)J-E1SH)H+U3RHYD.U *J%*$U,=%/08\@+>DXL(I K
MG1,++?N!:A94LXV7-\E1KH:CPWOJMDW&CB$/ZPB@\^9!-1^J!5 M1&F;C/6*
M.:6E&971[?6"YC-Z3Y.D(-5)4K[IW'N4Y'3*,JA\^*B>]UX\?J]\L)26QVWE
M@U,]WFOXV^ME-*,/43Z+V:8VH5/65?]RR!8LCV?SW1]EMKPY9X?,CUE99HOJ
MUSF-)C3G$[#GIUE6;O_@':RS_%NU.+?_ U!+ P04    " #<@\%6.C-KB9\'
M  #U,P  &0   'AL+W=O<FMS:&5E=',O<VAE970U.2YX;6S%6UMOVS84_BN$
MAQ4ID-K6+4F;"V [Z2T)&C1=AV'8 VW1%E>)]$BZ7O[]#BE+E%.'UKS0>TDL
MD3P7GD_\#@^ELR47WV1&B$)_%SF3YYU,J?F;7D].,E)@V>5SPJ!ERD6!%5R*
M64_.!<&I&53DO;#?/^H5F++.Q9FY=R<NSOA"Y921.X'DHBBP>!B2G"_/.T&G
MNO&9SC*E;_0NSN9X1NZ)^F5^)^"J5TM):4&8I)PA0:;GG4'P9IB\U@-,CZ^4
M+&7C-]*NC#G_IB\^I.>=OK:(Y&2BM @,_[Z3$<ES+0GL^&LEM%/KU .;OROI
M;XWSX,P82S+B^:\T5=EYYZ2#4C+%BUQ]YLOW9.50HN5->"[-7[1<]>UWT&0A
M%2]6@\&"@K+R/_Y[-1%M!H2K :&QNU1DK+S$"E^<";Y$0O<&:?J'<=6,!N,H
MTU&Y5P):*8Q3%Y])CA5)T1T6BA*)O@C,)#8S)M'!)5&8YO(E>H7N 0_I(B>(
M3]&$%W/,'L!4E:%EQ@NDFL.P(!"P.1=:,&5(9402-*4,LPG%.9(*5$)DE3SK
M*?!!6]*;K.P=EO:&3]@;A.B6,Y5)=,52DJX+Z('S]0R$U0P,0Z?$2S+IHB@X
M1&$_#!WRHGI&(R,O?D+>D/*W5$B%1ES '& #O@.8 ]2IFCHOT>^WI!@3\<>F
M&7#*UX_I&SG'$W+>@>=0$O&=="Y>_!0<]4\=UL>U];&1'K7 PT,3#>CW&^B*
M/D#DY$:K8P]6)[75B7/.C=4:>QF=EZC4\SU:P10S@*&2L/*,)4TI%@#T31ZX
M=5PQ16%*)H ^P?,<YFALKRB;H3%A9$H!X>(!R0P>@HSG*1'Z@?EM@=D[:':X
M>E2[>M0.7@<#6!T$SBE^B>[ L!N5=DN<O?CI) S[IYMZFJ;@U(T_IP$[1O*X
M=N_8$_Z./5A]4EM]L@?\N74$_?[/B"]9";PJN*?(,RY?UU/PVCT%,Y#SXYJW
MPJ)I;04^IY8=PQCT+1OV/<%O)?B9#6_0>+ '!&Y1<K^.GH:&4T3\PC ([4R$
M3B,K84]BL>K0"HYN9;N&U>820>0+CSZRB,"F$8&3[Y\+CVXEHW;P:FAV^6:3
MC<"="0PDQ4Z$51W:(<RI;-= V70B./*%,!]Y0F 3A<#)Z,^%,+>2QHKG?XFS
MV4;@3@6N%H9L/U(,2IW8<LK9-40V)0A>^\*6CS0@M&E Z&3K9\+6%B6ZJ@#@
MN ,': K8,G)'&::BP,SEADT*0C=?7Y.'.:<@^0N99(SG?+9AFU!UTI?!\9;%
MRJUPU[A8;@]#3X *??!X:'D\=!<%G@E0;B5?M,@5?O2:4X>?2M1<,E:1EJC@
M8(7HNCRTA!^ZN?A&1V$@P(L[P4&POOS )NM8JSNU8D:WQEUC9FD^3'R!S0>E
MAY;20W>)X)G YE;R]%[ Y8-E]]!-O+]QL)[Q\0)]2@'1> U&Y:UV&/)1%@@M
M4X<GOC#D@[I#2]WAENW\\V#(K>22"C)1_%\ *+(4'KG952=;=X#1XL=5J&YJ
MA2"WGAT#$5D.CP)/"(I\<'5DN3IR[\.?!T%;E%R*+GI'N)@1=$/((1IR+%+4
MQ-60\F_DX5!SH'K$CS4.7 P8->K^;OJ]6@C^2F_] ''?B53ZA .]P,7\%+TU
M9Q_EAO''#*P>V Z//C;VD>7YR-<!0>2#SB-+Y]$^S@BV*-F)%2/+[)&;=&^&
M[] O]X/##9E5V=(.03XV[I&E]LA7B3_R0>:1)?-H'U7^+4K^IS)_9#.#R$W:
M.H=W5K^J#NVPZ&.C']LL(?95[X]]I 6Q30OB?=3[MRAQU?L]XS&V>4;L3@&N
M:9%QL(O)1:XP Z]'O'NXH<ZA^[7"I%OAKJ&U>43LJ^8?>WESH/'JP#YJ_EN4
M[,2PL<T28C>![X:F3Q 6)Z)\% 1BFS;$OFK\L8]4(;:I0KR/&O\6);>PA_@B
M%VSV"K#%6%DC.S2:6JYGCXTRI]V'Z_L-4]R]^E1U!V*_H8J@]R!$2S<)G>Y3
M-=0W=._U&C%&A8&:EC4V&Q[XD:[V/'*UZ2E?_2AC@6YE%]UGBU<W6M7*OXUN
MUZ7!)9V2C9NFJJAXVMX4ZT]E#JA>.\, /?J>EJA-73=%<M;=.,1$:&7:H1E<
MX#^YT+2T)4"[FPU3 3/VD;!URY^>2$G'!CY5*-/--8]N,U2WA#9"973\$,#'
M"EQ[V-BFN+$[^QP4L%E&7P%I"X <K'LW(W10G6KJMG8$ZJ-V%=L,-?9U[!3[
MR$83FXTF^SAVVJ)DP#8?9#XNI2R!!XV+$F%X)!BI$%L^,(^?EFM=9(&GQ341
M-KM-W(EG]?1]Q."Y$VIN0;M&S":?B:\#J<1'DIG8)#/9QX'4%B7_98\P&'X=
MN3RU66GB3A@!2^_YG%QK?<TMJQ-57EYF;;S-ZNOD*?&1:"8VT4SV<?*T18E/
M5-G,-'$GC5J07O9,_1BC@_?7+X$M:4%UW)S0\E'#2BS!)[X.I!(?I)Y84D_V
M<2"U18GEQO4RW,84;Y-;O<:7& 4!+M7?FTA YX*I\J.,^F[]3<N@_)+#=B\_
MB+G%8D:91#F9PM!^]Q@>;5%^8U)>*#XWWW6,N5*\,#\S@@'HN@.T3SE7U856
M4'_I<_$/4$L#!!0    ( -R#P5;,3UR/!P,  %\.   9    >&PO=V]R:W-H
M965T<R]S:&5E=#8P+GAM;,U776^;,!3]*Q:;IE9:"YB0CRY!:E-MJ[1*4=)N
M#]4>'+A)4&W,;"=I__ULH#0TE#42TOJ28'//X=SC [*'6R[NY0I H0=&$SFR
M5DJE9[8MPQ4P(D]Y"HF^L^""$:6'8FG+5 "),A"C-G:<KLU(G%C!,)N;B&#(
MUXK&"4P$DFO&B'B\ ,JW(\NUGB:F\7*ES(0=#%.RA!FHVW0B],@N6:*802)C
MGB !BY%U[IZ-76P 6<7/&+9RYQJ95N:<WYO!532R'*,(*(3*4!#]MX$Q4&J8
MM(X_!:E5/M, =Z^?V+]FS>MFYD3"F--?<:16(ZMOH0@69$W5E&^_0]&0;_A"
M3F7VB[9%K6.A<"T59P58*V!QDO^3A\*('8#;>06 "P!^*\ K %[6:*XL:^N2
M*!(,!=\B8:HUF[G(O,G0NILX,<LX4T+?C35.!5.@1$&$)D2H&"2Z$221)+-8
MHJ-+4"2F\AB=H)D.4+2F@/A">Q_R=:*D7L<0X@V9Z^EH#6@A.--S.6-:,)Z@
MV]DE.OIX/+25%FP>:X>%N(M<''Y%W"6$I\AS/R/L8%P#'[\=[E;AMK:I] J7
M7N&,S_MO7MW]T(]$5PJ8_%UG5ZZO4Z_/O/%G,B4AC"S]2DL0&[""3Q_<KO.E
MSKR6R"I6>J657A-[<,,5H77>U'6=4_D9E?DL;8*>W_,ZWM#>[/:S7^9V?&\P
M*,LJ2CNETDZCTF^@OWLK(ABZ2G2<[JZ!S4'4KDXCT:&KTQ)9I6>_[-E_YT'W
MV[2R);**E=W2RFY[0<^INI4$8XS]%T'_9UE%::]4VFM4.EWJI#?FNQ%_Z**T
M1%9IM5^VVG_G^>ZW:65+9!4K!Z65@_;R/=@+;M?U7;?_(M_[9=CK=>K3[3K/
M&QVG4>DYNX?'QGPW$QRZ*FVQ5=O=V=>Y[SSCA<"V[&R)K6KG\];/;=P.'9;S
M9JYZK:BV:;RWI^D[SHLWP=[9_9NCUS41RU@O,H6%1CFG/0T7^6DF'RB>9@>"
M.5?Z>)%=KO0)$(0IT/<7G*NG@3ECE&?*X"]02P,$%     @ W(/!5O[(8D^P
M @  N H  !D   !X;"]W;W)K<VAE971S+W-H965T-C$N>&ULS59=;],P%/TK
M5D!H2&SYZN=(([%6B$E,JMH-'B8>W.2FM>;$P7;:[=]C.UEH:9J-JD*\-+9S
MS_&Y)_=6-]@P_B!6 !(]IC03(VLE97YIVR):08K%!<LA4V\2QE,LU98O;9%S
MP+$!I=3V'*=GIYAD5AB8LRD/ U9(2C*8<B2*-,7\Z0HHVXPLUWH^F)'E2NH#
M.PQRO(0YR+M\RM7.KEEBDD(F",L0AV1D?7(OQT,=;P*^$=B(K372F2P8>]";
MZWAD.5H04(BD9L#JL88Q4*J)E(R?%:=57ZF!V^MG]L\F=Y7+ @L8,_J=Q'(U
ML@86BB'!!94SMOD"53Y=S1<Q*LPOVE2QCH6B0DB65F"E("59^<2/E0]; +=S
M .!5 .^U +\"^";14IE):X(E#@/.-HCK:,6F%\8;@U;9D$Q_Q;GDZBU1.!G.
M@&(),9IB+@D(=,MQ)K"Q6*"S"4A,J'B/SM%<U4]<4$ L45]O#5D!*.$L59N2
M(5<,3^=H7' .F52(N_D$G;U]']A2Z=2WV5&EZ:K4Y!W0-('H OGN!^0YGM<
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MFD(F*,L0A\7(N<=W$[\(*&;\16$K]NZ1+F7.V&<]>!N/'$]G! E$4D,0==G
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M1Y^[@61Y<7HX9U*RM+A= 8F!ZPGJ_8(I+90#?2!9'4"/_P-02P,$%     @
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MG$FN[L8*)X/;-&0)H$>R!8'.IB!)3,4YND S]<!$*PJ(S5&<!TFR1;!5#Y
M%? TFZ*SK^=#6RH9FLP.BRW'^9;XR)8N1G<LE4N!?J811'4"6^DO3>"=B3%N
M99Q">(DZ[G>$'8P;!$U.A[LM<CIE3CN&KW.$;[+B'%(Y:$I-CNPV(W7-#D1&
M0AA9JB@%\#58P;<OKN?\:++U260UD]W29+>-/;B!"#BA31Y;@<VR4).]C_/4
MG/5*9[U69S-))#3YRF&>@>G7XSK 7<<9VNNJZ,.@?B6F)L@K!7GMJ69<O8W2
M)DFMP#>D^N,\-6=^Z<QO=?;()*&HJ)<F?_XI*3\,.IKR?BFLWUK"4YB#$A4U
MUG#_,VOXD\AJ+J]*EU?OK>%6X!L>K(_SU)RYSOY<<]Y7Q>VX-UC[!**ZM\J9
M[;[WA5 @J\7@7_4Z?O]5S33$7;A]W^GUF@O'Q7MQ^(2:WA50HT9\HL;#N':-
M^P/:;3T:"XT99^O8]*.J':XT.2 :5>>4O9IJWS]4?1BG5'OX0+5=Z=H2X O3
MS H4LE4J\]ZG7"T;YFO3)KY:'^M&VG2#>YJ\"[\C?!&G E&8*TKGTE>J>-[8
MYA/),M,;/C.I.DTS7*J/ > Z0-V?,R9W$[U!^7D1_ =02P,$%     @ W(/!
M5BHE$[:( P  !@L  !D   !X;"]W;W)K<VAE971S+W-H965T-C4N>&ULK5;;
M;MLX$/T50ELL6J"-1-V5V@*2>"\%>@F:MOM0[ ,MC6VB$NF2M)W\_9*4K3@6
M+33 OM@B-7-XSA$YG,F.BQ]R!:#0?=LP.?562JTO?5]6*VB)O.!K8/K-@HN6
M*#T42U^N!9#:)K6-'P9!ZK>$,J^<V+E;44[X1C64P:U <M.V1#Q<0\-W4P][
MAXG/=+E29L(O)VNRA#M07]>W0H_\'J6F+3!).4,"%E/O"E_>8)M@([Y1V,FC
M9V2DS#G_80;OZJD7&$;00*4,!-%_6[B!IC%(FL?//:C7KVD2CY\/Z']:\5K,
MG$BXX<T_M%:KJ9=[J(8%V33J,]_]#7M!B<&K>"/M+]IUL5GAH6HC%6_WR9I!
M2UGW3^[W1APEX/1,0KA/"$\3XC,)T3XALD([9E;6C"A23@3?(6&B-9IYL-[8
M;*V&,O,9[Y30;ZG.4^4[5O$6T!=R#Q*]G($BM)&OT!MTIS=,O6D \86Q!82
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MOR[0WREPTWFGP&!=8+!;P^"= L-U@>&QJW2]+G!];(&;=8&;8PO<K@O<'EM
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M<]OI#>77@Z;9;]=31%33P[7=XK.\?/@CR<7M\,F].*F-4$U!-175-%334<U
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M3W^<BZW].B_+^>/RY4.:3-*\6D!\?C>?EYL_J@I>YOG?R\WY^']02P,$%
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M*Q!N%Y^I9C1JVGQ:S.'#CQ\GOB';%L'/=G;N6CO1"3MA!%]D90H-OU4YYH<
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M>[U%,>3LI0]I]C:D,.B@!CU0!SQ''<_1^U(]YSJS!0V/=!_UYGATR1Q?".R
M^[CC/O[?.6X1PF#OA 5703@8'QW$$W+Q^.@D^GL/<HEJ[?H4#2[D[0O7K7:M
MT*WK ([6[ZA%:CN:[S!M?_6%J36O-)%:$61P=4W7@VI[EG9B9.V>_:4TU$2X
M84%M'BHK0/LK*<WKQ!KH&L?T/U!+ P04    " #<@\%6$Y1:E> "  #]!P
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MG5,!$BM .C<14/#FKFDFDE7Z?%\R";>%'F[@?B9<+8#W*\;D?J*NC.[&3_X
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MZL+ONU6^X%X>7I(_O.!__B]02P,$%     @ W(/!5L?7<T]' @  U2L  !H
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MO6V'UWPV_:'UYAE02P$"% ,4    " #<@\%6!T%-8H$   "Q    $
M        @ $     9&]C4')O<',O87!P+GAM;%!+ 0(4 Q0    ( -R#P5;4
MQO/>[@   "L"   1              "  :\   !D;V-0<F]P<R]C;W)E+GAM
M;%!+ 0(4 Q0    ( -R#P5:97)PC$ 8  )PG   3              "  <P!
M  !X;"]T:&5M92]T:&5M93$N>&UL4$L! A0#%     @ W(/!5KA"MCNA!
MLPT  !@              ("!#0@  'AL+W=O<FMS:&5E=',O<VAE970Q+GAM
M;%!+ 0(4 Q0    ( -R#P5;2Y&0B[P<  )DB   8              " @>0,
M  !X;"]W;W)K<VAE971S+W-H965T,BYX;6Q02P$"% ,4    " #<@\%6A^>/
MD_<"  "H"@  &               @($)%0  >&PO=V]R:W-H965T<R]S:&5E
M=#,N>&UL4$L! A0#%     @ W(/!5E7Z!F'9!@  ]QP  !@
M ("!-A@  'AL+W=O<FMS:&5E=',O<VAE970T+GAM;%!+ 0(4 Q0    ( -R#
MP59W\-0_B (  &H&   8              " @44?  !X;"]W;W)K<VAE971S
M+W-H965T-2YX;6Q02P$"% ,4    " #<@\%6']RB1.X(  #!*P  &
M        @($#(@  >&PO=V]R:W-H965T<R]S:&5E=#8N>&UL4$L! A0#%
M  @ W(/!5MZL-L_G!P  B#\  !@              ("!)RL  'AL+W=O<FMS
M:&5E=',O<VAE970W+GAM;%!+ 0(4 Q0    ( -R#P58X'2ZBYQ(  #4T   8
M              " @40S  !X;"]W;W)K<VAE971S+W-H965T."YX;6Q02P$"
M% ,4    " #<@\%6GZ]'$68J  !FA@  &               @(%A1@  >&PO
M=V]R:W-H965T<R]S:&5E=#DN>&UL4$L! A0#%     @ W(/!5C6RPGV0$@
M_#D  !D              ("!_7   'AL+W=O<FMS:&5E=',O<VAE970Q,"YX
M;6Q02P$"% ,4    " #<@\%64_!*O[H"  #4!0  &0              @('$
M@P  >&PO=V]R:W-H965T<R]S:&5E=#$Q+GAM;%!+ 0(4 Q0    ( -R#P58\
MB>[S?0,  &8'   9              " @;6&  !X;"]W;W)K<VAE971S+W-H
M965T,3(N>&UL4$L! A0#%     @ W(/!5N$]\L4R"   3A8  !D
M     ("!:8H  'AL+W=O<FMS:&5E=',O<VAE970Q,RYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( -R#P58K!L<&#0,  ,P&   9              "
M@5^M  !X;"]W;W)K<VAE971S+W-H965T,3@N>&UL4$L! A0#%     @ W(/!
M5E4^E7LD#0  NR<  !D              ("!H[   'AL+W=O<FMS:&5E=',O
M<VAE970Q.2YX;6Q02P$"% ,4    " #<@\%611J#R:@#  #O!P  &0
M        @('^O0  >&PO=V]R:W-H965T<R]S:&5E=#(P+GAM;%!+ 0(4 Q0
M   ( -R#P59//=MBD D  / :   9              " @=W!  !X;"]W;W)K
M<VAE971S+W-H965T,C$N>&UL4$L! A0#%     @ W(/!5L]<C-1K!@  0Q$
M !D              ("!I,L  'AL+W=O<FMS:&5E=',O<VAE970R,BYX;6Q0
M2P$"% ,4    " #<@\%6?3Z_WGL#   ]"   &0              @(%&T@
M>&PO=V]R:W-H965T<R]S:&5E=#(S+GAM;%!+ 0(4 Q0    ( -R#P5:YW];B
M,0D  #X7   9              " @?C5  !X;"]W;W)K<VAE971S+W-H965T
M,C0N>&UL4$L! A0#%     @ W(/!5K,4F?U$!   %@D  !D
M ("!8-\  'AL+W=O<FMS:&5E=',O<VAE970R-2YX;6Q02P$"% ,4    " #<
M@\%6Q.1X%XD$   /"@  &0              @(';XP  >&PO=V]R:W-H965T
M<R]S:&5E=#(V+GAM;%!+ 0(4 Q0    ( -R#P59IAX?AY#X  .K6   9
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M970S,2YX;6Q02P$"% ,4    " #<@\%6IT(#G&,"  !-!0  &0
M    @($6-@$ >&PO=V]R:W-H965T<R]S:&5E=#,R+GAM;%!+ 0(4 Q0    (
M -R#P5;V,G=PL 8  $ 5   9              " @; X 0!X;"]W;W)K<VAE
M971S+W-H965T,S,N>&UL4$L! A0#%     @ W(/!5N>K7-9] P  Z <  !D
M             ("!ES\! 'AL+W=O<FMS:&5E=',O<VAE970S-"YX;6Q02P$"
M% ,4    " #<@\%6-&F(&$@#  "*!P  &0              @(%+0P$ >&PO
M=V]R:W-H965T<R]S:&5E=#,U+GAM;%!+ 0(4 Q0    ( -R#P5:CWM9<T@(
M %$&   9              " @<I& 0!X;"]W;W)K<VAE971S+W-H965T,S8N
M>&UL4$L! A0#%     @ W(/!5@P=<0/# P  1 D  !D              ("!
MTTD! 'AL+W=O<FMS:&5E=',O<VAE970S-RYX;6Q02P$"% ,4    " #<@\%6
MVD<B<L\&  #/.0  &0              @('-30$ >&PO=V]R:W-H965T<R]S
M:&5E=#,X+GAM;%!+ 0(4 Q0    ( -R#P59WK6%%>@4  +DA   9
M      " @=-4 0!X;"]W;W)K<VAE971S+W-H965T,SDN>&UL4$L! A0#%
M  @ W(/!5IN*M%5W P  01,  !D              ("!A%H! 'AL+W=O<FMS
M:&5E=',O<VAE970T,"YX;6Q02P$"% ,4    " #<@\%6]W" ]#X,   @B@
M&0              @($R7@$ >&PO=V]R:W-H965T<R]S:&5E=#0Q+GAM;%!+
M 0(4 Q0    ( -R#P59 MT@0K0(  &D(   9              " @:=J 0!X
M;"]W;W)K<VAE971S+W-H965T-#(N>&UL4$L! A0#%     @ W(/!5F(0/LAV
M @  /P8  !D              ("!BVT! 'AL+W=O<FMS:&5E=',O<VAE970T
M,RYX;6Q02P$"% ,4    " #<@\%6-)#54:@#  !R$0  &0
M@($X< $ >&PO=V]R:W-H965T<R]S:&5E=#0T+GAM;%!+ 0(4 Q0    ( -R#
MP58B0AUX P,  !0*   9              " @1=T 0!X;"]W;W)K<VAE971S
M+W-H965T-#4N>&UL4$L! A0#%     @ W(/!5J=*%DX!!   #!<  !D
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M=#4P+GAM;%!+ 0(4 Q0    ( -R#P5;]U/<O:0(  /L%   9
M  " @4"+ 0!X;"]W;W)K<VAE971S+W-H965T-3$N>&UL4$L! A0#%     @
MW(/!5DX"UIYX!0  &B(  !D              ("!X(T! 'AL+W=O<FMS:&5E
M=',O<VAE970U,BYX;6Q02P$"% ,4    " #<@\%66\/\5;PC   A+ , &0
M            @(&/DP$ >&PO=V]R:W-H965T<R]S:&5E=#4S+GAM;%!+ 0(4
M Q0    ( -R#P5;'N+UJZ@(  )(,   9              " @8*W 0!X;"]W
M;W)K<VAE971S+W-H965T-30N>&UL4$L! A0#%     @ W(/!5M'=ZEP/!@
ML"L  !D              ("!H[H! 'AL+W=O<FMS:&5E=',O<VAE970U-2YX
M;6Q02P$"% ,4    " #<@\%6)G#D:D$#   &#P  &0              @('I
MP $ >&PO=V]R:W-H965T<R]S:&5E=#4V+GAM;%!+ 0(4 Q0    ( -R#P58Z
M%V6R)0,   4.   9              " @6'$ 0!X;"]W;W)K<VAE971S+W-H
M965T-3<N>&UL4$L! A0#%     @ W(/!5AY6-8K$#P  SLH  !D
M     ("!O<<! 'AL+W=O<FMS:&5E=',O<VAE970U."YX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( -R#P5:6T6?VT@,  &T6   9              "
M@=WI 0!X;"]W;W)K<VAE971S+W-H965T-C,N>&UL4$L! A0#%     @ W(/!
M5A2;%;0? P  :@P  !D              ("!YNT! 'AL+W=O<FMS:&5E=',O
M<VAE970V-"YX;6Q02P$"% ,4    " #<@\%6*B43MH@#   &"P  &0
M        @($\\0$ >&PO=V]R:W-H965T<R]S:&5E=#8U+GAM;%!+ 0(4 Q0
M   ( -R#P58R#D6V\AD  ,FV 0 9              " @?OT 0!X;"]W;W)K
M<VAE971S+W-H965T-C8N>&UL4$L! A0#%     @ W(/!5O>XIV,X!0  ^24
M !D              ("!) \" 'AL+W=O<FMS:&5E=',O<VAE970V-RYX;6Q0
M2P$"% ,4    " #<@\%6@]YGG[(#   N#P  &0              @(&3% (
M>&PO=V]R:W-H965T<R]S:&5E=#8X+GAM;%!+ 0(4 Q0    ( -R#P59_;+&^
MS@(  .0'   9              " @7P8 @!X;"]W;W)K<VAE971S+W-H965T
M-CDN>&UL4$L! A0#%     @ W(/!5MNQPM1, P  3PL  !D
M ("!@1L" 'AL+W=O<FMS:&5E=',O<VAE970W,"YX;6Q02P$"% ,4    " #<
M@\%6WK\HW<("   '"   &0              @($$'P( >&PO=V]R:W-H965T
M<R]S:&5E=#<Q+GAM;%!+ 0(4 Q0    ( -R#P59!W3[", ,  $0*   9
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M @!X;"]S='EL97,N>&UL4$L! A0#%     @ W(/!5I>*NQS     $P(   L
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64$L%!@    !2 %( =18  (T_ @    $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>91
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.23.1</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>318</ContextCount>
  <ElementCount>410</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>105</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>5</UnitCount>
  <MyReports>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>000 - Document - Document And Entity Information</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/DocumentAndEntityInformation</Role>
      <ShortName>Document And Entity Information</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>001 - Statement - Consolidated Balance Sheets</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedBalanceSheet</Role>
      <ShortName>Consolidated Balance Sheets</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>002 - Statement - Consolidated Balance Sheets (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals</Role>
      <ShortName>Consolidated Balance Sheets (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>003 - Statement - Consolidated Statements of Operations and Comprehensive Loss</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedIncomeStatement</Role>
      <ShortName>Consolidated Statements of Operations and Comprehensive Loss</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>004 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Parentheticals)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals</Role>
      <ShortName>Consolidated Statements of Operations and Comprehensive Loss (Parentheticals)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>005 - Statement - Consolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ConsolidatedCashFlow</Role>
      <ShortName>Consolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>006 - Statement - Consolidated Statements of Stockholders??? Equity (Deficit)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ShareholdersEquityType2or3</Role>
      <ShortName>Consolidated Statements of Stockholders??? Equity (Deficit)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>007 - Disclosure - Organization and Description of Business</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/OrganizationandDescriptionofBusiness</Role>
      <ShortName>Organization and Description of Business</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>008 - Disclosure - Summary of Significant Accounting Policies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SummaryofSignificantAccountingPolicies</Role>
      <ShortName>Summary of Significant Accounting Policies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>009 - Disclosure - Collaborative Agreements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/CollaborativeAgreements</Role>
      <ShortName>Collaborative Agreements</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>010 - Disclosure - Inventory</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/Inventory</Role>
      <ShortName>Inventory</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>011 - Disclosure - Property and Equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PropertyandEquipment</Role>
      <ShortName>Property and Equipment</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>012 - Disclosure - Long-Term Investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LongTermInvestments</Role>
      <ShortName>Long-Term Investments</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>013 - Disclosure - Convertible Notes Payable</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/ConvertibleNotesPayable</Role>
      <ShortName>Convertible Notes Payable</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>014 - Disclosure - Bank Loans</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/BankLoans</Role>
      <ShortName>Bank Loans</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>015 - Disclosure - Paycheck Protection Program Loan Payable</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable</Role>
      <ShortName>Paycheck Protection Program Loan Payable</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>016 - Disclosure - Notes Payable</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/NotesPayable</Role>
      <ShortName>Notes Payable</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>017 - Disclosure - Short-Term Loan</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ShortTermLoan</Role>
      <ShortName>Short-Term Loan</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>018 - Disclosure - Related Parties Transactions</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/RelatedPartiesTransactions</Role>
      <ShortName>Related Parties Transactions</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>019 - Disclosure - Income Taxes</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/IncomeTaxes</Role>
      <ShortName>Income Taxes</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>020 - Disclosure - Equity</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/Equity</Role>
      <ShortName>Equity</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>021 - Disclosure - Stock Options</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/StockOptions</Role>
      <ShortName>Stock Options</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>022 - Disclosure - Loss Per Share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LossPerShare</Role>
      <ShortName>Loss Per Share</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>23</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>023 - Disclosure - Lease</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/Lease</Role>
      <ShortName>Lease</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>24</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>024 - Disclosure - Commitments and Contingencies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/CommitmentsandContingencies</Role>
      <ShortName>Commitments and Contingencies</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>25</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>025 - Disclosure - Subsequent Events</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SubsequentEvents</Role>
      <ShortName>Subsequent Events</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>26</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>026 - Disclosure - Accounting Policies, by Policy (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/AccountingPoliciesByPolicy</Role>
      <ShortName>Accounting Policies, by Policy (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>027 - Disclosure - Summary of Significant Accounting Policies (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</Role>
      <ShortName>Summary of Significant Accounting Policies (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPolicies</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>028 - Disclosure - Inventory (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/InventoryTables</Role>
      <ShortName>Inventory (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/Inventory</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>029 - Disclosure - Property and Equipment (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PropertyandEquipmentTables</Role>
      <ShortName>Property and Equipment (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipment</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>030 - Disclosure - Long-Term Investments (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LongTermInvestmentsTables</Role>
      <ShortName>Long-Term Investments (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestments</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>031 - Disclosure - Bank Loans (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/BankLoansTables</Role>
      <ShortName>Bank Loans (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoans</ParentRole>
      <Position>32</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>032 - Disclosure - Related Parties Transactions (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/RelatedPartiesTransactionsTables</Role>
      <ShortName>Related Parties Transactions (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactions</ParentRole>
      <Position>33</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>033 - Disclosure - Income Taxes (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/IncomeTaxesTables</Role>
      <ShortName>Income Taxes (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxes</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>034 - Disclosure - Stock Options (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/StockOptionsTables</Role>
      <ShortName>Stock Options (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptions</ParentRole>
      <Position>35</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>035 - Disclosure - Loss Per Share (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LossPerShareTables</Role>
      <ShortName>Loss Per Share (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LossPerShare</ParentRole>
      <Position>36</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>036 - Disclosure - Lease (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LeaseTables</Role>
      <ShortName>Lease (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://metuboutique.com/role/Lease</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>037 - Disclosure - Organization and Description of Business (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails</Role>
      <ShortName>Organization and Description of Business (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/OrganizationandDescriptionofBusiness</ParentRole>
      <Position>38</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>038 - Disclosure - Summary of Significant Accounting Policies (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails</Role>
      <ShortName>Summary of Significant Accounting Policies (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable</Role>
      <ShortName>Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>040 - Disclosure - Collaborative Agreements (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/CollaborativeAgreementsDetails</Role>
      <ShortName>Collaborative Agreements (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/CollaborativeAgreements</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>041 - Disclosure - Inventory (Details) - Schedule of inventory</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofinventoryTable</Role>
      <ShortName>Inventory (Details) - Schedule of inventory</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/InventoryTables</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>042 - Disclosure - Property and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PropertyandEquipmentDetails</Role>
      <ShortName>Property and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>43</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>043 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofpropertyandequipmentTable</Role>
      <ShortName>Property and Equipment (Details) - Schedule of property and equipment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PropertyandEquipmentTables</ParentRole>
      <Position>44</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>044 - Disclosure - Long-Term Investments (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/LongTermInvestmentsDetails</Role>
      <ShortName>Long-Term Investments (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>45</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>045 - Disclosure - Long-Term Investments (Details) - Schedule of ownership percentages of investee</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of ownership percentages of investee</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>046 - Disclosure - Long-Term Investments (Details) - Schedule of extent the investee relies</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of extent the investee relies</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>47</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>047 - Disclosure - Long-Term Investments (Details) - Schedule of long-term investment</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleoflongterminvestmentTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of long-term investment</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>48</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>048 - Disclosure - Long-Term Investments (Details) - Schedule of balance sheet</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofbalancesheetTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of balance sheet</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>49</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>049 - Disclosure - Long-Term Investments (Details) - Schedule of statement of operation</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofstatementofoperationTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of statement of operation</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>50</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>050 - Disclosure - Long-Term Investments (Details) - Schedule of equity investments</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofequityinvestmentsTable</Role>
      <ShortName>Long-Term Investments (Details) - Schedule of equity investments</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LongTermInvestmentsTables</ParentRole>
      <Position>51</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>051 - Disclosure - Convertible Notes Payable (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/ConvertibleNotesPayableDetails</Role>
      <ShortName>Convertible Notes Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/ConvertibleNotesPayable</ParentRole>
      <Position>52</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R53.htm</HtmlFileName>
      <LongName>052 - Disclosure - Bank Loans (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/BankLoansDetails</Role>
      <ShortName>Bank Loans (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoansTables</ParentRole>
      <Position>53</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R54.htm</HtmlFileName>
      <LongName>053 - Disclosure - Bank Loans (Details) - Schedule of short-term bank loan</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofshorttermbankloanTable</Role>
      <ShortName>Bank Loans (Details) - Schedule of short-term bank loan</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/BankLoansTables</ParentRole>
      <Position>54</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R55.htm</HtmlFileName>
      <LongName>054 - Disclosure - Paycheck Protection Program Loan Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails</Role>
      <ShortName>Paycheck Protection Program Loan Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable</ParentRole>
      <Position>55</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R56.htm</HtmlFileName>
      <LongName>055 - Disclosure - Notes Payable (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://metuboutique.com/role/NotesPayableDetails</Role>
      <ShortName>Notes Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/NotesPayable</ParentRole>
      <Position>56</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R57.htm</HtmlFileName>
      <LongName>056 - Disclosure - Short-Term Loan (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ShortTermLoanDetails</Role>
      <ShortName>Short-Term Loan (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/ShortTermLoan</ParentRole>
      <Position>57</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R58.htm</HtmlFileName>
      <LongName>057 - Disclosure - Related Parties Transactions (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/RelatedPartiesTransactionsDetails</Role>
      <ShortName>Related Parties Transactions (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>58</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R59.htm</HtmlFileName>
      <LongName>058 - Disclosure - Related Parties Transactions (Details) - Schedule of company with whom transactions are reported in these financial statements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of company with whom transactions are reported in these financial statements</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>59</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R60.htm</HtmlFileName>
      <LongName>059 - Disclosure - Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>60</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R61.htm</HtmlFileName>
      <LongName>060 - Disclosure - Related Parties Transactions (Details) - Schedule of revenue from related party- Current</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of revenue from related party- Current</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>61</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R62.htm</HtmlFileName>
      <LongName>061 - Disclosure - Related Parties Transactions (Details) - Schedule of due from related parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of due from related parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>62</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R63.htm</HtmlFileName>
      <LongName>062 - Disclosure - Related Parties Transactions (Details) - Schedule of amount due to related parties</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable</Role>
      <ShortName>Related Parties Transactions (Details) - Schedule of amount due to related parties</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/RelatedPartiesTransactionsTables</ParentRole>
      <Position>63</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R64.htm</HtmlFileName>
      <LongName>063 - Disclosure - Income Taxes (Details) - Schedule of income tax expense</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofincometaxexpenseTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of income tax expense</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxesTables</ParentRole>
      <Position>64</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R65.htm</HtmlFileName>
      <LongName>064 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets (liability)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable</Role>
      <ShortName>Income Taxes (Details) - Schedule of deferred tax assets (liability)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/IncomeTaxesTables</ParentRole>
      <Position>65</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R66.htm</HtmlFileName>
      <LongName>065 - Disclosure - Equity (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/EquityDetails</Role>
      <ShortName>Equity (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/Equity</ParentRole>
      <Position>66</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R67.htm</HtmlFileName>
      <LongName>066 - Disclosure - Stock Options (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/StockOptionsDetails</Role>
      <ShortName>Stock Options (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>67</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R68.htm</HtmlFileName>
      <LongName>067 - Disclosure - Stock Options (Details) - Schedule of options issued and outstanding</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable</Role>
      <ShortName>Stock Options (Details) - Schedule of options issued and outstanding</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>68</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R69.htm</HtmlFileName>
      <LongName>068 - Disclosure - Stock Options (Details) - Schedule of fair value of stock options granted</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable</Role>
      <ShortName>Stock Options (Details) - Schedule of fair value of stock options granted</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/StockOptionsTables</ParentRole>
      <Position>69</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R70.htm</HtmlFileName>
      <LongName>069 - Disclosure - Loss Per Share (Details) - Schedule of loss per share</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleoflosspershareTable</Role>
      <ShortName>Loss Per Share (Details) - Schedule of loss per share</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LossPerShareTables</ParentRole>
      <Position>70</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R71.htm</HtmlFileName>
      <LongName>070 - Disclosure - Lease (Details) - Schedule of operating lease arrangements</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable</Role>
      <ShortName>Lease (Details) - Schedule of operating lease arrangements</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>71</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R72.htm</HtmlFileName>
      <LongName>071 - Disclosure - Lease (Details) - Schedule of lease expenses</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofleaseexpensesTable</Role>
      <ShortName>Lease (Details) - Schedule of lease expenses</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>72</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R73.htm</HtmlFileName>
      <LongName>072 - Disclosure - Lease (Details) - Schedule of minimum future annual payments under non-cancellable leases</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable</Role>
      <ShortName>Lease (Details) - Schedule of minimum future annual payments under non-cancellable leases</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/LeaseTables</ParentRole>
      <Position>73</Position>
    </Report>
    <Report instance="ea179595-s1a2_abvcbio.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R74.htm</HtmlFileName>
      <LongName>073 - Disclosure - Subsequent Events (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://metuboutique.com/role/SubsequentEventsDetails</Role>
      <ShortName>Subsequent Events (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://metuboutique.com/role/SubsequentEvents</ParentRole>
      <Position>74</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <Logs>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept AccountsReceivableRelatedPartiesCurrent in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 11561, 11562</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept DueFromRelatedPartiesNoncurrent in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 11618, 11619</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept DueToRelatedPartiesCurrent in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 11654, 11655</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept TreasuryStockMember in us-gaap/2022 used in 18 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 12287, 12288, 12395, 12396, 12480, 12481, 17489, 17494, 17499, 17505, 17511, 17517, 17522, 17527, 17532, 17538, 17544, 17549</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept DueToOtherRelatedPartiesCurrentAndNoncurrent in us-gaap/2022 used in 3 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 13749, 13811, 13820</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept AccountsReceivableRelatedParties in us-gaap/2022 used in 8 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 14794, 14795, 14798, 14799, 14803, 14806, 14807, 17570</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept DueFromOtherRelatedPartiesCurrent in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 14902</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept DueFromEmployeesNoncurrent in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 14927</Log>
    <Log type="Warning">[dq-0542-Deprecated-Concept] Concept InterestExpenseRelatedParty in us-gaap/2022 used in 2 facts was deprecated in us-gaap/2023 as of 2023 and should not be used. ea179595-s1a2_abvcbio.htm 14993</Log>
    <Log type="Warning">[ix-0514-Hidden-Fact-Eligible-For-Transform] WARN: 4 fact(s) appearing in ix:hidden were eligible for transformation: us-gaap:EarningsPerShareDiluted, us-gaap:WeightedAverageNumberOfDilutedSharesOutstanding -  ea179595-s1a2_abvcbio.htm 17464, 17465, 17466, 17467</Log>
  </Logs>
  <InputFiles>
    <File doctype="S-1/A" original="ea179595-s1a2_abvcbio.htm">ea179595-s1a2_abvcbio.htm</File>
    <File>abvc-20221231.xsd</File>
    <File>abvc-20221231_cal.xml</File>
    <File>abvc-20221231_def.xml</File>
    <File>abvc-20221231_lab.xml</File>
    <File>abvc-20221231_pre.xml</File>
    <File>ea179595ex-fee_abvcbio.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
    <File>image_002.jpg</File>
    <File>image_003.jpg</File>
    <File>image_004.jpg</File>
    <File>image_005.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="2">http://fasb.org/srt/2022</BaseTaxonomy>
    <BaseTaxonomy items="704">http://fasb.org/us-gaap/2022</BaseTaxonomy>
    <BaseTaxonomy items="11">http://xbrl.sec.gov/dei/2022</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>94
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "instance": {
  "ea179595-s1a2_abvcbio.htm": {
   "axisCustom": 1,
   "axisStandard": 16,
   "baseTaxonomies": {
    "http://fasb.org/srt/2022": 2,
    "http://fasb.org/us-gaap/2022": 704,
    "http://xbrl.sec.gov/dei/2022": 11
   },
   "contextCount": 318,
   "dts": {
    "calculationLink": {
     "local": [
      "abvc-20221231_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "abvc-20221231_def.xml"
     ]
    },
    "inline": {
     "local": [
      "ea179595-s1a2_abvcbio.htm"
     ]
    },
    "labelLink": {
     "local": [
      "abvc-20221231_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "abvc-20221231_pre.xml"
     ]
    },
    "schema": {
     "local": [
      "abvc-20221231.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-roles-2022.xsd",
      "https://xbrl.fasb.org/srt/2022/elts/srt-types-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd",
      "https://xbrl.fasb.org/us-gaap/2022/elts/us-types-2022.xsd",
      "https://xbrl.sec.gov/country/2022/country-2022.xsd",
      "https://xbrl.sec.gov/dei/2022/dei-2022.xsd",
      "https://xbrl.sec.gov/sic/2022/sic-2022.xsd"
     ]
    }
   },
   "elementCount": 665,
   "entityCount": 1,
   "hidden": {
    "http://fasb.org/us-gaap/2022": 105,
    "http://metuboutique.com/20221231": 38,
    "http://xbrl.sec.gov/dei/2022": 5,
    "total": 148
   },
   "keyCustom": 117,
   "keyStandard": 293,
   "memberCustom": 66,
   "memberStandard": 18,
   "nsprefix": "abvc",
   "nsuri": "http://metuboutique.com/20221231",
   "report": {
    "R1": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityRegistrantName",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "document",
     "isDefault": "true",
     "longName": "000 - Document - Document And Entity Information",
     "menuCat": "Cover",
     "order": "1",
     "role": "http://metuboutique.com/role/DocumentAndEntityInformation",
     "shortName": "Document And Entity Information",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "dei:EntityRegistrantName",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R10": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CollaborativeArrangementDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "009 - Disclosure - Collaborative Agreements",
     "menuCat": "Notes",
     "order": "10",
     "role": "http://metuboutique.com/role/CollaborativeAgreements",
     "shortName": "Collaborative Agreements",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CollaborativeArrangementDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R11": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:InventoryDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "010 - Disclosure - Inventory",
     "menuCat": "Notes",
     "order": "11",
     "role": "http://metuboutique.com/role/Inventory",
     "shortName": "Inventory",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:InventoryDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R12": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "011 - Disclosure - Property and Equipment",
     "menuCat": "Notes",
     "order": "12",
     "role": "http://metuboutique.com/role/PropertyandEquipment",
     "shortName": "Property and Equipment",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R13": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:LongTermInvestmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "012 - Disclosure - Long-Term Investments",
     "menuCat": "Notes",
     "order": "13",
     "role": "http://metuboutique.com/role/LongTermInvestments",
     "shortName": "Long-Term Investments",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:LongTermInvestmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R14": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ConvertibleNotesPayableDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "013 - Disclosure - Convertible Notes Payable",
     "menuCat": "Notes",
     "order": "14",
     "role": "http://metuboutique.com/role/ConvertibleNotesPayable",
     "shortName": "Convertible Notes Payable",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ConvertibleNotesPayableDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R15": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "014 - Disclosure - Bank Loans",
     "menuCat": "Notes",
     "order": "15",
     "role": "http://metuboutique.com/role/BankLoans",
     "shortName": "Bank Loans",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R16": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:PaycheckProtectionProgramLoanPayableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "015 - Disclosure - Paycheck Protection Program Loan Payable",
     "menuCat": "Notes",
     "order": "16",
     "role": "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable",
     "shortName": "Paycheck Protection Program Loan Payable",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:PaycheckProtectionProgramLoanPayableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R17": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:MortgageNotesPayableDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "016 - Disclosure - Notes Payable",
     "menuCat": "Notes",
     "order": "17",
     "role": "http://metuboutique.com/role/NotesPayable",
     "shortName": "Notes Payable",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:MortgageNotesPayableDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R18": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "017 - Disclosure - Short-Term Loan",
     "menuCat": "Notes",
     "order": "18",
     "role": "http://metuboutique.com/role/ShortTermLoan",
     "shortName": "Short-Term Loan",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R19": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "018 - Disclosure - Related Parties Transactions",
     "menuCat": "Notes",
     "order": "19",
     "role": "http://metuboutique.com/role/RelatedPartiesTransactions",
     "shortName": "Related Parties Transactions",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R2": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "001 - Statement - Consolidated Balance Sheets",
     "menuCat": "Statements",
     "order": "2",
     "role": "http://metuboutique.com/role/ConsolidatedBalanceSheet",
     "shortName": "Consolidated Balance Sheets",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:RestrictedCashAndCashEquivalentsAtCarryingValue",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R20": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "019 - Disclosure - Income Taxes",
     "menuCat": "Notes",
     "order": "20",
     "role": "http://metuboutique.com/role/IncomeTaxes",
     "shortName": "Income Taxes",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:IncomeTaxDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R21": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "020 - Disclosure - Equity",
     "menuCat": "Notes",
     "order": "21",
     "role": "http://metuboutique.com/role/Equity",
     "shortName": "Equity",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R22": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:StockOptionsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "021 - Disclosure - Stock Options",
     "menuCat": "Notes",
     "order": "22",
     "role": "http://metuboutique.com/role/StockOptions",
     "shortName": "Stock Options",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:StockOptionsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R23": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:EarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "022 - Disclosure - Loss Per Share",
     "menuCat": "Notes",
     "order": "23",
     "role": "http://metuboutique.com/role/LossPerShare",
     "shortName": "Loss Per Share",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:EarningsPerShareTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R24": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "023 - Disclosure - Lease",
     "menuCat": "Notes",
     "order": "24",
     "role": "http://metuboutique.com/role/Lease",
     "shortName": "Lease",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:LesseeOperatingLeasesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R25": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "024 - Disclosure - Commitments and Contingencies",
     "menuCat": "Notes",
     "order": "25",
     "role": "http://metuboutique.com/role/CommitmentsandContingencies",
     "shortName": "Commitments and Contingencies",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R26": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "025 - Disclosure - Subsequent Events",
     "menuCat": "Notes",
     "order": "26",
     "role": "http://metuboutique.com/role/SubsequentEvents",
     "shortName": "Subsequent Events",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R27": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "026 - Disclosure - Accounting Policies, by Policy (Policies)",
     "menuCat": "Policies",
     "order": "27",
     "role": "http://metuboutique.com/role/AccountingPoliciesByPolicy",
     "shortName": "Accounting Policies, by Policy (Policies)",
     "subGroupType": "policies",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R28": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "027 - Disclosure - Summary of Significant Accounting Policies (Tables)",
     "menuCat": "Tables",
     "order": "28",
     "role": "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables",
     "shortName": "Summary of Significant Accounting Policies (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R29": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "028 - Disclosure - Inventory (Tables)",
     "menuCat": "Tables",
     "order": "29",
     "role": "http://metuboutique.com/role/InventoryTables",
     "shortName": "Inventory (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R3": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "3",
      "first": true,
      "lang": null,
      "name": "us-gaap:PreferredStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "002 - Statement - Consolidated Balance Sheets (Parentheticals)",
     "menuCat": "Statements",
     "order": "3",
     "role": "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
     "shortName": "Consolidated Balance Sheets (Parentheticals)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "3",
      "first": true,
      "lang": null,
      "name": "us-gaap:PreferredStockParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     }
    },
    "R30": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "029 - Disclosure - Property and Equipment (Tables)",
     "menuCat": "Tables",
     "order": "30",
     "role": "http://metuboutique.com/role/PropertyandEquipmentTables",
     "shortName": "Property and Equipment (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R31": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "030 - Disclosure - Long-Term Investments (Tables)",
     "menuCat": "Tables",
     "order": "31",
     "role": "http://metuboutique.com/role/LongTermInvestmentsTables",
     "shortName": "Long-Term Investments (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R32": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "031 - Disclosure - Bank Loans (Tables)",
     "menuCat": "Tables",
     "order": "32",
     "role": "http://metuboutique.com/role/BankLoansTables",
     "shortName": "Bank Loans (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShortTermDebtTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R33": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "032 - Disclosure - Related Parties Transactions (Tables)",
     "menuCat": "Tables",
     "order": "33",
     "role": "http://metuboutique.com/role/RelatedPartiesTransactionsTables",
     "shortName": "Related Parties Transactions (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R34": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "033 - Disclosure - Income Taxes (Tables)",
     "menuCat": "Tables",
     "order": "34",
     "role": "http://metuboutique.com/role/IncomeTaxesTables",
     "shortName": "Income Taxes (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R35": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "034 - Disclosure - Stock Options (Tables)",
     "menuCat": "Tables",
     "order": "35",
     "role": "http://metuboutique.com/role/StockOptionsTables",
     "shortName": "Stock Options (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R36": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "035 - Disclosure - Loss Per Share (Tables)",
     "menuCat": "Tables",
     "order": "36",
     "role": "http://metuboutique.com/role/LossPerShareTables",
     "shortName": "Loss Per Share (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R37": {
     "firstAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "036 - Disclosure - Lease (Tables)",
     "menuCat": "Tables",
     "order": "37",
     "role": "http://metuboutique.com/role/LeaseTables",
     "shortName": "Lease (Tables)",
     "subGroupType": "tables",
     "uniqueAnchor": {
      "ancestors": [
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R38": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c292",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ExcessStockSharesIssued",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "037 - Disclosure - Organization and Description of Business (Details)",
     "menuCat": "Details",
     "order": "38",
     "role": "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
     "shortName": "Organization and Description of Business (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c49",
      "decimals": "2",
      "lang": null,
      "name": "abvc:PercentageOfCommonSharesIssuedAndOutstanding",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R39": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c51",
      "decimals": "3",
      "first": true,
      "lang": null,
      "name": "us-gaap:TemporaryEquityParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "038 - Disclosure - Summary of Significant Accounting Policies (Details)",
     "menuCat": "Details",
     "order": "39",
     "role": "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails",
     "shortName": "Summary of Significant Accounting Policies (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c51",
      "decimals": "3",
      "first": true,
      "lang": null,
      "name": "us-gaap:TemporaryEquityParOrStatedValuePerShare",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     }
    },
    "R4": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "003 - Statement - Consolidated Statements of Operations and Comprehensive Loss",
     "menuCat": "Statements",
     "order": "4",
     "role": "http://metuboutique.com/role/ConsolidatedIncomeStatement",
     "shortName": "Consolidated Statements of Operations and Comprehensive Loss",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:Revenues",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R40": {
     "firstAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c55",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentUsefulLife",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "039 - Disclosure - Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives",
     "menuCat": "Details",
     "order": "40",
     "role": "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable",
     "shortName": "Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "abvc:ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c55",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:PropertyPlantAndEquipmentUsefulLife",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R41": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "abvc:MilestonePaymentsRoyaltyPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "040 - Disclosure - Collaborative Agreements (Details)",
     "menuCat": "Details",
     "order": "41",
     "role": "http://metuboutique.com/role/CollaborativeAgreementsDetails",
     "shortName": "Collaborative Agreements (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "abvc:MilestonePaymentsRoyaltyPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R42": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:InventoryFinishedGoods",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "041 - Disclosure - Inventory (Details) - Schedule of inventory",
     "menuCat": "Details",
     "order": "42",
     "role": "http://metuboutique.com/role/ScheduleofinventoryTable",
     "shortName": "Inventory (Details) - Schedule of inventory",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfInventoryCurrentTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:InventoryFinishedGoods",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R43": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationDepletionAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "042 - Disclosure - Property and Equipment (Details)",
     "menuCat": "Details",
     "order": "43",
     "role": "http://metuboutique.com/role/PropertyandEquipmentDetails",
     "shortName": "Property and Equipment (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DepreciationDepletionAndAmortization",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R44": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "043 - Disclosure - Property and Equipment (Details) - Schedule of property and equipment",
     "menuCat": "Details",
     "order": "44",
     "role": "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable",
     "shortName": "Property and Equipment (Details) - Schedule of property and equipment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R45": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:PurchaseAdditionalShares",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "044 - Disclosure - Long-Term Investments (Details)",
     "menuCat": "Details",
     "order": "45",
     "role": "http://metuboutique.com/role/LongTermInvestmentsDetails",
     "shortName": "Long-Term Investments (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:PurchaseAdditionalShares",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R46": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c87",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "abvc:OwnershipPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "045 - Disclosure - Long-Term Investments (Details) - Schedule of ownership percentages of investee",
     "menuCat": "Details",
     "order": "46",
     "role": "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable",
     "shortName": "Long-Term Investments (Details) - Schedule of ownership percentages of investee",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c87",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "abvc:OwnershipPercentage",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R47": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfExtentInvesteeReliesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c100",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "046 - Disclosure - Long-Term Investments (Details) - Schedule of extent the investee relies",
     "menuCat": "Details",
     "order": "47",
     "role": "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
     "shortName": "Long-Term Investments (Details) - Schedule of extent the investee relies",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfExtentInvesteeReliesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c100",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R48": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfLongTermInvestmentTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:NonmarketableCostMethodInvestmentsNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "047 - Disclosure - Long-Term Investments (Details) - Schedule of long-term investment",
     "menuCat": "Details",
     "order": "48",
     "role": "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
     "shortName": "Long-Term Investments (Details) - Schedule of long-term investment",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfLongTermInvestmentTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:NonmarketableCostMethodInvestmentsNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R49": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "srt:ScheduleOfCondensedBalanceSheetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c115",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetsCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "048 - Disclosure - Long-Term Investments (Details) - Schedule of balance sheet",
     "menuCat": "Details",
     "order": "49",
     "role": "http://metuboutique.com/role/ScheduleofbalancesheetTable",
     "shortName": "Long-Term Investments (Details) - Schedule of balance sheet",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "srt:ScheduleOfCondensedBalanceSheetTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c115",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetsCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R5": {
     "firstAnchor": null,
     "groupType": "statement",
     "isDefault": "false",
     "longName": "004 - Statement - Consolidated Statements of Operations and Comprehensive Loss (Parentheticals)",
     "menuCat": "Statements",
     "order": "5",
     "role": "http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals",
     "shortName": "Consolidated Statements of Operations and Comprehensive Loss (Parentheticals)",
     "subGroupType": "parenthetical",
     "uniqueAnchor": null
    },
    "R50": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "srt:ScheduleOfCondensedIncomeStatementTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c123",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:GainLossOnSalesOfLoansNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "049 - Disclosure - Long-Term Investments (Details) - Schedule of statement of operation",
     "menuCat": "Details",
     "order": "50",
     "role": "http://metuboutique.com/role/ScheduleofstatementofoperationTable",
     "shortName": "Long-Term Investments (Details) - Schedule of statement of operation",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "srt:ScheduleOfCondensedIncomeStatementTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c123",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:GainLossOnSalesOfLoansNet",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R51": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:EquityMethodInvestmentsTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:IncomeLossFromEquityMethodInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "050 - Disclosure - Long-Term Investments (Details) - Schedule of equity investments",
     "menuCat": "Details",
     "order": "51",
     "role": "http://metuboutique.com/role/ScheduleofequityinvestmentsTable",
     "shortName": "Long-Term Investments (Details) - Schedule of equity investments",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:EquityMethodInvestmentsTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c3",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:IncomeLossFromEquityMethodInvestments",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R52": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c128",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentConvertibleConversionPrice1",
      "reportCount": 1,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "051 - Disclosure - Convertible Notes Payable (Details)",
     "menuCat": "Details",
     "order": "52",
     "role": "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
     "shortName": "Convertible Notes Payable (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c129",
      "decimals": "0",
      "lang": null,
      "name": "abvc:ConvertiblePromissoryNote",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R53": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c177",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentFaceAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "052 - Disclosure - Bank Loans (Details)",
     "menuCat": "Details",
     "order": "53",
     "role": "http://metuboutique.com/role/BankLoansDetails",
     "shortName": "Bank Loans (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c177",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentFaceAmount",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R54": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShortTermDebtTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShortTermBorrowings",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "053 - Disclosure - Bank Loans (Details) - Schedule of short-term bank loan",
     "menuCat": "Details",
     "order": "54",
     "role": "http://metuboutique.com/role/ScheduleofshorttermbankloanTable",
     "shortName": "Bank Loans (Details) - Schedule of short-term bank loan",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShortTermDebtTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShortTermBorrowings",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R55": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c197",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:LoanFromPaycheckProtectionProgram",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "054 - Disclosure - Paycheck Protection Program Loan Payable (Details)",
     "menuCat": "Details",
     "order": "55",
     "role": "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails",
     "shortName": "Paycheck Protection Program Loan Payable (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c197",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:LoanFromPaycheckProtectionProgram",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R56": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c206",
      "decimals": "2",
      "first": true,
      "lang": null,
      "name": "us-gaap:DebtInstrumentInterestRateEffectivePercentage",
      "reportCount": 1,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "055 - Disclosure - Notes Payable (Details)",
     "menuCat": "Details",
     "order": "56",
     "role": "http://metuboutique.com/role/NotesPayableDetails",
     "shortName": "Notes Payable (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c207",
      "decimals": "0",
      "lang": null,
      "name": "abvc:WorkingCapital",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R57": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c208",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnsecuredDebt",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "056 - Disclosure - Short-Term Loan (Details)",
     "menuCat": "Details",
     "order": "57",
     "role": "http://metuboutique.com/role/ShortTermLoanDetails",
     "shortName": "Short-Term Loan (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c208",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:UnsecuredDebt",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R58": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DueFromOtherRelatedPartiesCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "057 - Disclosure - Related Parties Transactions (Details)",
     "menuCat": "Details",
     "order": "58",
     "role": "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
     "shortName": "Related Parties Transactions (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "td",
       "tr",
       "table",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c2",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:DueFromOtherRelatedPartiesCurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R59": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c232",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "058 - Disclosure - Related Parties Transactions (Details) - Schedule of company with whom transactions are reported in these financial statements",
     "menuCat": "Details",
     "order": "59",
     "role": "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable",
     "shortName": "Related Parties Transactions (Details) - Schedule of company with whom transactions are reported in these financial statements",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c232",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "abvc:RelatedPartyTransactionDescriptionOfTransactions",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R6": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ProfitLoss",
      "reportCount": 1,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "005 - Statement - Consolidated Statements of Cash Flows",
     "menuCat": "Statements",
     "order": "6",
     "role": "http://metuboutique.com/role/ConsolidatedCashFlow",
     "shortName": "Consolidated Statements of Cash Flows",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:Depreciation",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R60": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccountsReceivableRelatedParties",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "059 - Disclosure - Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties",
     "menuCat": "Details",
     "order": "60",
     "role": "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable",
     "shortName": "Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AccountsReceivableRelatedParties",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R61": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c255",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:Rgene",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "060 - Disclosure - Related Parties Transactions (Details) - Schedule of revenue from related party- Current",
     "menuCat": "Details",
     "order": "61",
     "role": "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable",
     "shortName": "Related Parties Transactions (Details) - Schedule of revenue from related party- Current",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c255",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:Rgene",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R62": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:DueFromRelatedPartiesNoncurrents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "061 - Disclosure - Related Parties Transactions (Details) - Schedule of due from related parties",
     "menuCat": "Details",
     "order": "62",
     "role": "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable",
     "shortName": "Related Parties Transactions (Details) - Schedule of due from related parties",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:DueFromRelatedPartiesNoncurrents",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R63": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:DueToRelatedPartyCurrentAndNoncurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "062 - Disclosure - Related Parties Transactions (Details) - Schedule of amount due to related parties",
     "menuCat": "Details",
     "order": "63",
     "role": "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable",
     "shortName": "Related Parties Transactions (Details) - Schedule of amount due to related parties",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:DueToRelatedPartyCurrentAndNoncurrent",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R64": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CurrentStateAndLocalTaxExpenseBenefit",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "063 - Disclosure - Income Taxes (Details) - Schedule of income tax expense",
     "menuCat": "Details",
     "order": "64",
     "role": "http://metuboutique.com/role/ScheduleofincometaxexpenseTable",
     "shortName": "Income Taxes (Details) - Schedule of income tax expense",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CurrentStateAndLocalTaxExpenseBenefit",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R65": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetImpairmentCharges",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "064 - Disclosure - Income Taxes (Details) - Schedule of deferred tax assets (liability)",
     "menuCat": "Details",
     "order": "65",
     "role": "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable",
     "shortName": "Income Taxes (Details) - Schedule of deferred tax assets (liability)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:AssetImpairmentCharges",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R66": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockSharesIssued",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "065 - Disclosure - Equity (Details)",
     "menuCat": "Details",
     "order": "66",
     "role": "http://metuboutique.com/role/EquityDetails",
     "shortName": "Equity (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c292",
      "decimals": "2",
      "lang": null,
      "name": "us-gaap:SharePrice",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usdPershares",
      "xsiNil": "false"
     }
    },
    "R67": {
     "firstAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c300",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "066 - Disclosure - Stock Options (Details)",
     "menuCat": "Details",
     "order": "67",
     "role": "http://metuboutique.com/role/StockOptionsDetails",
     "shortName": "Stock Options (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c300",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R68": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c309",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "067 - Disclosure - Stock Options (Details) - Schedule of options issued and outstanding",
     "menuCat": "Details",
     "order": "68",
     "role": "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable",
     "shortName": "Stock Options (Details) - Schedule of options issued and outstanding",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c309",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R69": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "068 - Disclosure - Stock Options (Details) - Schedule of fair value of stock options granted",
     "menuCat": "Details",
     "order": "69",
     "role": "http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable",
     "shortName": "Stock Options (Details) - Schedule of fair value of stock options granted",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "4",
      "first": true,
      "lang": null,
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
      "reportCount": 1,
      "unique": true,
      "unitRef": "pure",
      "xsiNil": "false"
     }
    },
    "R7": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c5",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "statement",
     "isDefault": "false",
     "longName": "006 - Statement - Consolidated Statements of Stockholders\u2019 Equity (Deficit)",
     "menuCat": "Statements",
     "order": "7",
     "role": "http://metuboutique.com/role/ShareholdersEquityType2or3",
     "shortName": "Consolidated Statements of Stockholders\u2019 Equity (Deficit)",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c5",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R70": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "069 - Disclosure - Loss Per Share (Details) - Schedule of loss per share",
     "menuCat": "Details",
     "order": "70",
     "role": "http://metuboutique.com/role/ScheduleoflosspershareTable",
     "shortName": "Loss Per Share (Details) - Schedule of loss per share",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R71": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "070 - Disclosure - Lease (Details) - Schedule of operating lease arrangements",
     "menuCat": "Details",
     "order": "71",
     "role": "http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable",
     "shortName": "Lease (Details) - Schedule of operating lease arrangements",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfOperatingLeaseArrangementsTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseRightOfUseAssetAmortizationExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R72": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "071 - Disclosure - Lease (Details) - Schedule of lease expenses",
     "menuCat": "Details",
     "order": "72",
     "role": "http://metuboutique.com/role/ScheduleofleaseexpensesTable",
     "shortName": "Lease (Details) - Schedule of lease expenses",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:OperatingLeaseExpense",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R73": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "072 - Disclosure - Lease (Details) - Schedule of minimum future annual payments under non-cancellable leases",
     "menuCat": "Details",
     "order": "73",
     "role": "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable",
     "shortName": "Lease (Details) - Schedule of minimum future annual payments under non-cancellable leases",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "abvc:ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "abvc:OperatingLeasesFutureMinimumPaymentDueInTwoYears",
      "reportCount": 1,
      "unique": true,
      "unitRef": "usd",
      "xsiNil": "false"
     }
    },
    "R74": {
     "firstAnchor": {
      "ancestors": [
       "td",
       "tr",
       "table",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c1",
      "decimals": "0",
      "first": true,
      "lang": null,
      "name": "us-gaap:CommonStockSharesIssued",
      "reportCount": 1,
      "unitRef": "shares",
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "073 - Disclosure - Subsequent Events (Details)",
     "menuCat": "Details",
     "order": "74",
     "role": "http://metuboutique.com/role/SubsequentEventsDetails",
     "shortName": "Subsequent Events (Details)",
     "subGroupType": "details",
     "uniqueAnchor": {
      "ancestors": [
       "p",
       "ix:continuation",
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c312",
      "decimals": "0",
      "lang": null,
      "name": "us-gaap:CommonStockSharesIssued",
      "reportCount": 1,
      "unique": true,
      "unitRef": "shares",
      "xsiNil": "false"
     }
    },
    "R8": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "007 - Disclosure - Organization and Description of Business",
     "menuCat": "Notes",
     "order": "8",
     "role": "http://metuboutique.com/role/OrganizationandDescriptionofBusiness",
     "shortName": "Organization and Description of Business",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:BusinessDescriptionAndBasisOfPresentationTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    },
    "R9": {
     "firstAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     },
     "groupType": "disclosure",
     "isDefault": "false",
     "longName": "008 - Disclosure - Summary of Significant Accounting Policies",
     "menuCat": "Notes",
     "order": "9",
     "role": "http://metuboutique.com/role/SummaryofSignificantAccountingPolicies",
     "shortName": "Summary of Significant Accounting Policies",
     "subGroupType": "",
     "uniqueAnchor": {
      "ancestors": [
       "div",
       "body",
       "html"
      ],
      "baseRef": "ea179595-s1a2_abvcbio.htm",
      "contextRef": "c0",
      "decimals": null,
      "first": true,
      "lang": "en-US",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "reportCount": 1,
      "unique": true,
      "unitRef": null,
      "xsiNil": "false"
     }
    }
   },
   "segmentCount": 105,
   "tag": {
    "abvc_ABVCBioPharmaHKLimitedMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "ABVCBio Pharma HKLimited Member",
        "terseLabel": "ABVC BioPharma (HK), Limited [Member]"
       }
      }
     },
     "localname": "ABVCBioPharmaHKLimitedMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_AccountingTreatmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the accounting treatment. for example : It records the sale of assets and payment of liabilities and realisation expenditures.",
        "label": "Accounting Treatment Description",
        "terseLabel": "Accounting treatments"
       }
      }
     },
     "localname": "AccountingTreatmentDescription",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_AdditionCashPayment": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of addition cash payment.",
        "label": "Addition Cash Payment",
        "terseLabel": "Addition cash payment"
       }
      }
     },
     "localname": "AdditionCashPayment",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_AdvanceFromCustomers": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Advance from customers.",
        "label": "Advance From Customers",
        "terseLabel": "Advance from customers"
       }
      }
     },
     "localname": "AdvanceFromCustomers",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_AggregateCommonStockShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate Common Stock Shares.",
        "label": "Aggregate Common Stock Shares",
        "terseLabel": "Aggregate common stock shares"
       }
      }
     },
     "localname": "AggregateCommonStockShares",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_AggregateOfSharesIssued": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total share amount of aggregate of shares, issued.",
        "label": "Aggregate Of Shares Issued",
        "terseLabel": "Aggregate of shares, issued"
       }
      }
     },
     "localname": "AggregateOfSharesIssued",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_AggregateWorkingcapital": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate working capital.",
        "label": "Aggregate Workingcapital",
        "terseLabel": "Aggregate working capital"
       }
      }
     },
     "localname": "AggregateWorkingcapital",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_AggregatedAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of aggregated amount paid in advance.",
        "label": "Aggregated Amount",
        "terseLabel": "Aggregated amount"
       }
      }
     },
     "localname": "AggregatedAmount",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_AgreementDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Agreement related description.",
        "label": "Agreement Description",
        "terseLabel": "Agreement, description"
       }
      }
     },
     "localname": "AgreementDescription",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_AllowanceForInventoryValuationAndObsolescenceLoss": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofinventoryTable": {
       "order": 3.0,
       "parentTag": "us-gaap_InventoryGross",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Allowance for inventory valuation and obsolescence loss.",
        "label": "Allowance For Inventory Valuation And Obsolescence Loss",
        "negatedLabel": "Allowance for inventory valuation and obsolescence loss"
       }
      }
     },
     "localname": "AllowanceForInventoryValuationAndObsolescenceLoss",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_AmkeyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amkey Member",
        "terseLabel": "Amkey [Member]"
       }
      }
     },
     "localname": "AmkeyMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_AmkeyVenturesLLCAmkeyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amkey Ventures LLCAmkey Member",
        "terseLabel": "Amkey Ventures, LLC (\u201cAmkey\u201d) [Member]"
       }
      }
     },
     "localname": "AmkeyVenturesLLCAmkeyMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_AsiaGeneCorporationtheAsiaGeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Asia Gene Corporationthe Asia Gene Member",
        "terseLabel": "AsiaGene Corporation (the \u201cAsiaGene\u201d)\t[Member]"
       }
      }
     },
     "localname": "AsiaGeneCorporationtheAsiaGeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_AsiaGeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Asia Gene Member",
        "terseLabel": "AsiaGene [Member]"
       }
      }
     },
     "localname": "AsiaGeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BHKCoDevelopmentAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "BHKCo Development Agreement Member",
        "terseLabel": "BHK Co-Development Agreement [Member]"
       }
      }
     },
     "localname": "BHKCoDevelopmentAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BHKCoDevelopmentsAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "BHKCo Developments Agreement Member",
        "terseLabel": "BHK Co Development Agreement [Member]"
       }
      }
     },
     "localname": "BHKCoDevelopmentsAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BankLoansDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank Loans (Details) [Line Items]"
       }
      }
     },
     "localname": "BankLoansDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_BankLoansDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank Loans (Details) [Table]"
       }
      }
     },
     "localname": "BankLoansDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_BarlewHoldingsLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Barlew Holdings LLCMember",
        "terseLabel": "Barlew Holdings, LLC [Member]"
       }
      }
     },
     "localname": "BarlewHoldingsLLCMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BeneficialConversionFeature": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for beneficial conversion feature.",
        "label": "Beneficial Conversion Feature",
        "terseLabel": "Beneficial Conversion Feature"
       }
      }
     },
     "localname": "BeneficialConversionFeature",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_BioFirstAustraliaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio First Australia Member",
        "terseLabel": "BioFirst (Australia) [Member]"
       }
      }
     },
     "localname": "BioFirstAustraliaMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio First Australia Pty Ltdthe Bio First Australia Member",
        "terseLabel": "BioFirst (Australia) Pty Ltd. (the \u201cBioFirst (Australia)\u201d) [Member]"
       }
      }
     },
     "localname": "BioFirstAustraliaPtyLtdtheBioFirstAustraliaMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioFirstCorporationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio First Corporation Member",
        "terseLabel": "BioFirst Corporation [Member]"
       }
      }
     },
     "localname": "BioFirstCorporationMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioFirstCorporationtheBioFirstMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio First Corporationthe Bio First Member",
        "terseLabel": "BioFirst Corporation (the \"BioFirst\") [Member]"
       }
      }
     },
     "localname": "BioFirstCorporationtheBioFirstMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioFirstMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio First Member",
        "terseLabel": "BioFirst [Member]"
       }
      }
     },
     "localname": "BioFirstMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofbalancesheetTable",
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioFirstStockPurchaseAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio First Stock Purchase Agreement Member",
        "terseLabel": "BioFirst Stock Purchase Agreement [Member]"
       }
      }
     },
     "localname": "BioFirstStockPurchaseAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioHopeKingCorporationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio Hope King Corporation Member",
        "terseLabel": "BioHopeKing Corporation [Member]"
       }
      }
     },
     "localname": "BioHopeKingCorporationMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable",
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BioLiteJapanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bio Lite Japan Member",
        "terseLabel": "BioLite Japan [Member]"
       }
      }
     },
     "localname": "BioLiteJapanMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable",
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BiokeyMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Biokey Member",
        "terseLabel": "Biokey [Member]"
       }
      }
     },
     "localname": "BiokeyMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BraingenesisBiotechnologyCoLtdMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Braingenesis Biotechnology Co Ltd Member",
        "terseLabel": "Braingenesis Biotechnology Co., Ltd. [Member]"
       }
      }
     },
     "localname": "BraingenesisBiotechnologyCoLtdMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BriVisionShareholdersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bri Vision Shareholders Member",
        "terseLabel": "BriVision Shareholders [Member]"
       }
      }
     },
     "localname": "BriVisionShareholdersMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_BuildingsAndLeaseholdImprovementsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Buildings And Leasehold Improvements Member",
        "terseLabel": "Buildings and leasehold improvements [Member]"
       }
      }
     },
     "localname": "BuildingsAndLeaseholdImprovementsMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_CTBCBankMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "CTBCBank Member",
        "terseLabel": "CTBC Bank [Member]"
       }
      }
     },
     "localname": "CTBCBankMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_CathayBankMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cathay Bank Member",
        "terseLabel": "Cathay Bank [Member]"
       }
      }
     },
     "localname": "CathayBankMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_CathayUnitedBankMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cathay United Bank Member",
        "terseLabel": "Cathay United Bank [Member]"
       }
      }
     },
     "localname": "CathayUnitedBankMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_CathayUnitedLoanAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cathay United Loan Agreement Member",
        "terseLabel": "Cathay United Loan Agreement [Member]"
       }
      }
     },
     "localname": "CathayUnitedLoanAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_CoDevAgreementDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Co-Dev agreement description.",
        "label": "Co Dev Agreement Description",
        "terseLabel": "Co-Dev agreement, description"
       }
      }
     },
     "localname": "CoDevAgreementDescription",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_CodevelopmentagreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Codevelopmentagreement Member",
        "terseLabel": "Co-Dev Agreement [Member]"
       }
      }
     },
     "localname": "CodevelopmentagreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_CollaborativeAgreementsDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collaborative Agreements, description",
        "label": "Collaborative Agreements Description",
        "terseLabel": "Collaborative agreements, description"
       }
      }
     },
     "localname": "CollaborativeAgreementsDescription",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_CollaborativeAgreementsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements (Details) [Line Items]"
       }
      }
     },
     "localname": "CollaborativeAgreementsDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_CollaborativeAgreementsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements (Details) [Table]"
       }
      }
     },
     "localname": "CollaborativeAgreementsDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_CollaborativeAgreementsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements [Abstract]"
       }
      }
     },
     "localname": "CollaborativeAgreementsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreements"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_CollaborativeAgreementsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collaborative Agreements [Table]"
       }
      }
     },
     "localname": "CollaborativeAgreementsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreements"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_CommonSharesIssuedForDebtConversion": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount is common shares issued for debt conversion.",
        "label": "Common Shares Issued For Debt Conversion",
        "terseLabel": "Common shares issued for debt conversion"
       }
      }
     },
     "localname": "CommonSharesIssuedForDebtConversion",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_CommonStockIssuedAfterStockSplit": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Common stock issued after stock split.",
        "label": "Common Stock Issued After Stock Split",
        "terseLabel": "Common stock issued post-stock split"
       }
      }
     },
     "localname": "CommonStockIssuedAfterStockSplit",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_CommonStockIssuedBeforeStockSplit": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Common stock issued before stock split.",
        "label": "Common Stock Issued Before Stock Split",
        "terseLabel": "Pre-stock split",
        "verboseLabel": "Common stock issued pre-stock split"
       }
      }
     },
     "localname": "CommonStockIssuedBeforeStockSplit",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_CompanyReported": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Company Reported",
        "terseLabel": "Company reported (in Dollars)"
       }
      }
     },
     "localname": "CompanyReported",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ConcentrationOfClientsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentration Of Clients Policy Text Block",
        "terseLabel": "Concentration of clients"
       }
      }
     },
     "localname": "ConcentrationOfClientsPolicyTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ConsultingAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Consulting Agreement Member",
        "terseLabel": "Consulting agreement [Member]",
        "verboseLabel": "Consulting Agreement [Member]"
       }
      }
     },
     "localname": "ConsultingAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_ConsultingFees": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of consulting fees.",
        "label": "Consulting Fees",
        "terseLabel": "Service fee (in Dollars)",
        "verboseLabel": "Consulting fees (in Dollars)"
       }
      }
     },
     "localname": "ConsultingFees",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ConversionPrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares value is conversion price.",
        "label": "Conversion Price",
        "terseLabel": "Conversion price (in Dollars per share)"
       }
      }
     },
     "localname": "ConversionPrice",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "abvc_ConvertibleNotesPayableDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable (Details) [Line Items]"
       }
      }
     },
     "localname": "ConvertibleNotesPayableDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_ConvertibleNotesPayableDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable (Details) [Table]"
       }
      }
     },
     "localname": "ConvertibleNotesPayableDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_ConvertibleNotesPayableDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable Disclosure Abstract"
       }
      }
     },
     "localname": "ConvertibleNotesPayableDisclosureAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ConvertibleNotesPayableDisclosureTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of convertible notes payable.",
        "label": "Convertible Notes Payable Disclosure Text Block",
        "terseLabel": "CONVERTIBLE NOTES PAYABLE"
       }
      }
     },
     "localname": "ConvertibleNotesPayableDisclosureTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ConvertibleNotesPayableLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable Disclosure [Abstract]"
       }
      }
     },
     "localname": "ConvertibleNotesPayableLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_ConvertibleNotesPayableTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable [Table]"
       }
      }
     },
     "localname": "ConvertibleNotesPayableTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_ConvertiblePromissoryNote": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of convertible promissory note.",
        "label": "Convertible Promissory Note",
        "terseLabel": "Convertible promissory note"
       }
      }
     },
     "localname": "ConvertiblePromissoryNote",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ConvertiblePromissoryNoteValue": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Convertible promissory note value.",
        "label": "Convertible Promissory Note Value",
        "terseLabel": "Convertible promissory note value (in Dollars)"
       }
      }
     },
     "localname": "ConvertiblePromissoryNoteValue",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_CumulativeTransactionAdjustments": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cumulative transaction adjustments.",
        "label": "Cumulative Transaction Adjustments",
        "terseLabel": "Cumulative transaction adjustments"
       }
      }
     },
     "localname": "CumulativeTransactionAdjustments",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_CurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Abstract",
        "terseLabel": "Current:"
       }
      }
     },
     "localname": "CurrentAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_DebtInstrumentAggregateAmount": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Debt Instrument Aggregate Amount",
        "terseLabel": "Due from rgene amounted"
       }
      }
     },
     "localname": "DebtInstrumentAggregateAmount",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_DeferredAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deferred Abstract",
        "terseLabel": "Deferred:"
       }
      }
     },
     "localname": "DeferredAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_DefinedBenefitPlanFundedPercentages": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of plan assets to benefit obligation of defined benefit plan.",
        "label": "Defined Benefit Plan Funded Percentages",
        "terseLabel": "Benefit percentage"
       }
      }
     },
     "localname": "DefinedBenefitPlanFundedPercentages",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_DenominatorAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Denominator Abstract",
        "terseLabel": "Denominator:"
       }
      }
     },
     "localname": "DenominatorAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_DescriptionOfPublicOffering": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of public offering .",
        "label": "Description Of Public Offering",
        "terseLabel": "Public offering , description"
       }
      }
     },
     "localname": "DescriptionOfPublicOffering",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_DocumentAndEntityInformationAbstract": {
     "auth_ref": [],
     "localname": "DocumentAndEntityInformationAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_DueFromRelatedPartiesNoncurrents": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Due From Related Parties Noncurrents",
        "terseLabel": "Due from related parties- Noncurrent"
       }
      }
     },
     "localname": "DueFromRelatedPartiesNoncurrents",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_DueToRelatedPartyCurrentAndNoncurrent": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of obligations due all related parties.",
        "label": "Due To Related Party Current And Noncurrent",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "DueToRelatedPartyCurrentAndNoncurrent",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_DueToshareholdersMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Due Toshareholders Member",
        "terseLabel": "Due to Shareholders [Member]"
       }
      }
     },
     "localname": "DueToshareholdersMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_EquityDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity (Details) [Line Items]"
       }
      }
     },
     "localname": "EquityDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_EquityDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity (Details) [Table]"
       }
      }
     },
     "localname": "EquityDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_EquityMethodInvestmentsNetAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Method Investments Net Abstract",
        "terseLabel": "Equity Method Investments, net"
       }
      }
     },
     "localname": "EquityMethodInvestmentsNetAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_EugeneJiangMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Eugene Jiang Member",
        "terseLabel": "Eugene Jiang [Member]"
       }
      }
     },
     "localname": "EugeneJiangMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Euro Asia Investment Finance Corp Ltdthe Euro Asia Member",
        "terseLabel": "Euro-Asia Investment &amp; Finance Corp Ltd. (the \u201cEuro-Asia\u201d)\t[Member]"
       }
      }
     },
     "localname": "EuroAsiaInvestmentFinanceCorpLtdtheEuroAsiaMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_ExceedingAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exceeding amount.",
        "label": "Exceeding Amount",
        "terseLabel": "Exceeding amount"
       }
      }
     },
     "localname": "ExceedingAmount",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_FairValueOfOptionsGranted": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of fair value of options granted.",
        "label": "Fair Value Of Options Granted",
        "terseLabel": "Fair value of options granted (in Dollars)"
       }
      }
     },
     "localname": "FairValueOfOptionsGranted",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ForgivenAmountPercentageUsedForPayroll": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The percentage of forgiven amount percentage used for payroll.",
        "label": "Forgiven Amount Percentage Used For Payroll",
        "terseLabel": "Forgiven amount percentage used for payroll"
       }
      }
     },
     "localname": "ForgivenAmountPercentageUsedForPayroll",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_ForwardStockSplitsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for forward stock splits.",
        "label": "Forward Stock Splits Policy Text Block",
        "terseLabel": "Forward Stock Split"
       }
      }
     },
     "localname": "ForwardStockSplitsPolicyTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_GenePharmIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Gene Pharm Inc Member",
        "terseLabel": "GenePharm Inc. [Member]"
       }
      }
     },
     "localname": "GenePharmIncMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_GenePharmInctheGenePharmMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Gene Pharm Incthe Gene Pharm Member",
        "terseLabel": "GenePharm Inc. (the \u201cGenePharm\u201d) [Member]",
        "verboseLabel": "GenePharm, Inc [Member]"
       }
      }
     },
     "localname": "GenePharmInctheGenePharmMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_GenepharmBiotechCorporationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Genepharm Biotech Corporation Member",
        "terseLabel": "Genepharm Biotech Corporation [Member]"
       }
      }
     },
     "localname": "GenepharmBiotechCorporationMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_GovernmentGrantIncome": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 13.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of government grant income.",
        "label": "Government Grant Income",
        "negatedLabel": "Government grant income",
        "terseLabel": "Government grant income"
       }
      }
     },
     "localname": "GovernmentGrantIncome",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_GrossProceeds": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of gross proceeds.",
        "label": "Gross Proceeds",
        "terseLabel": "Gross proceeds (in Dollars)"
       }
      }
     },
     "localname": "GrossProceeds",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ImpairmentOfEquityInvestments": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Impairment of equity investments.",
        "label": "Impairment Of Equity Investments",
        "terseLabel": "Impairment of equity investments"
       }
      }
     },
     "localname": "ImpairmentOfEquityInvestments",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_IncreasedecreaseInInventoryAllowanceForValuationLosses": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 11.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Increasedecrease In Inventory Allowance For Valuation Losses",
        "negatedLabel": "Inventory allowance for valuation losses"
       }
      }
     },
     "localname": "IncreasedecreaseInInventoryAllowanceForValuationLosses",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_IncreasedecreaseInSecurityDepositReceived": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 19.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Increasedecrease In Security Deposit Received",
        "negatedLabel": "Increase (decrease) in tenant security deposit received"
       }
      }
     },
     "localname": "IncreasedecreaseInSecurityDepositReceived",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": 2.0,
       "parentTag": "abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest portion of minimum lease payments sale lease back transaction.",
        "label": "Interest Portion Of Minimum Lease Payments Sale Lease Back Transaction",
        "terseLabel": "Less: Imputed interest"
       }
      }
     },
     "localname": "InterestPortionOfMinimumLeasePaymentsSaleLeaseBackTransaction",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_InterestRate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of interest rate.",
        "label": "Interest Rate",
        "terseLabel": "Interest rate"
       }
      }
     },
     "localname": "InterestRate",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_InventoryTablesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory Tables Line Items",
        "terseLabel": "Convertible Notes Payable Disclosure [Abstract]"
       }
      }
     },
     "localname": "InventoryTablesLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/InventoryTables"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_InventoryTablesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory (Tables) [Table]"
       }
      }
     },
     "localname": "InventoryTablesTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/InventoryTables"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_InverlewAdvisorsLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inverlew Advisors LLCMember",
        "terseLabel": "Inverlew Advisors, LLC [Member]"
       }
      }
     },
     "localname": "InverlewAdvisorsLLCMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_InvestmentLoss": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of investment loss.",
        "label": "Investment Loss",
        "terseLabel": "Impairment of prepaid expenses"
       }
      }
     },
     "localname": "InvestmentLoss",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_IssuanceOfStockValue": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The value of Common stock newly issued. for example : newly issued shares means any common shares issued pursuant to the primary share purchases.",
        "label": "Issuance Of Stock Value",
        "terseLabel": "Total cash amount"
       }
      }
     },
     "localname": "IssuanceOfStockValue",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_JIANGSMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "JIANGSMember",
        "terseLabel": "JIANGS [Member]",
        "verboseLabel": "Jiangs [Member]"
       }
      }
     },
     "localname": "JIANGSMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_KeypointMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Keypoint Member",
        "terseLabel": "Keypoint [Member]"
       }
      }
     },
     "localname": "KeypointMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_KeypointTechnologyLtdtheKeypointMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Keypoint Technology Ltdthe Keypoint Member",
        "terseLabel": "Keypoint Technology Ltd. (the \u201cKeypoint\u2019) [Member]"
       }
      }
     },
     "localname": "KeypointTechnologyLtdtheKeypointMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_KimhoConsultantsCoLtdtheKimhoMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Kimho Consultants Co Ltdthe Kimho Member",
        "terseLabel": "Kimho Consultants Co., Ltd. (the \u201cKimho\u201d) [Member]"
       }
      }
     },
     "localname": "KimhoConsultantsCoLtdtheKimhoMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_KimhoConsultantsCoLtdtheKimhoOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Kimho Consultants Co Ltdthe Kimho One Member",
        "terseLabel": "Kimho Consultants Co., Ltd. (the \u201cKimho\u201d) One [Member]"
       }
      }
     },
     "localname": "KimhoConsultantsCoLtdtheKimhoOneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LBGUSAInctheLBGUSAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LBGUSAIncthe LBGUSAMember",
        "terseLabel": "LBG USA, Inc. (the \u201cLBG USA\u201d) [Member]"
       }
      }
     },
     "localname": "LBGUSAInctheLBGUSAMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LBGUSAMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "LBGUSAMember",
        "terseLabel": "LBG USA [Member]"
       }
      }
     },
     "localname": "LBGUSAMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LabourPensionFundPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of labour pension fund. for example : for the existing and new subscribers who are within the new basic wage cap of INR 15 000, the employer contributes an amount equal to 8.33% of the basic wage to the EPS fund and the central government contributes a subsidy of 1.16% of the salary into the EPS.",
        "label": "Labour Pension Fund Percentage",
        "terseLabel": "Labor pension fund percentage"
       }
      }
     },
     "localname": "LabourPensionFundPercentage",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_LindGlobalFundIIMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lind Global Fund IIMember",
        "terseLabel": "Lind Global Fund II [Member]"
       }
      }
     },
     "localname": "LindGlobalFundIIMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LionArtsPromotionInctheLionArtsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lion Arts Promotion Incthe Lion Arts Member",
        "terseLabel": "Lion Arts Promotion Inc. (the \u201cLion Arts\u201d) [Member]"
       }
      }
     },
     "localname": "LionArtsPromotionInctheLionArtsMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LionGeneCorporationtheLionGeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lion Gene Corporationthe Lion Gene Member",
        "terseLabel": "LionGene Corporation (the \u201cLionGene\u201d)\t[Member]"
       }
      }
     },
     "localname": "LionGeneCorporationtheLionGeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LoanAgreement": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Agreement",
        "terseLabel": "Loan agreement"
       }
      }
     },
     "localname": "LoanAgreement",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "abvc_LoanAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loan Agreement Member",
        "terseLabel": "Loan Agreement [Member]"
       }
      }
     },
     "localname": "LoanAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_LoanAmout": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Short-Term financing which is expected to be paid back relatively quickly, such as by a subsequent longer-term loan. Also called swing loan or bridge financing.",
        "label": "Loan Amout",
        "terseLabel": "Loan amount"
       }
      }
     },
     "localname": "LoanAmout",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_LoanFromPaycheckProtectionProgram": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of loan from paycheck protection program. for example : this program provides small businesses with funds to pay up to 8 weeks of payroll costs including benefits. Funds can also be used to pay interest on mortgages, rent, and utilities.",
        "label": "Loan From Paycheck Protection Program",
        "terseLabel": "Loan from paycheck protection program"
       }
      }
     },
     "localname": "LoanFromPaycheckProtectionProgram",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_LoanFromPaycheckProtectionPrograms": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Loan from pay check protection program.",
        "label": "Loan From Paycheck Protection Programs",
        "terseLabel": "Loan from paycheck protection programs"
       }
      }
     },
     "localname": "LoanFromPaycheckProtectionPrograms",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_LongTermEquityInvestmentPolicy": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for long-term equity investment.",
        "label": "Long Term Equity Investment Policy",
        "terseLabel": "Long-term Equity Investment"
       }
      }
     },
     "localname": "LongTermEquityInvestmentPolicy",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_LongTermInvestmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long Term Investment Abstract"
       }
      }
     },
     "localname": "LongTermInvestmentAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for long term investment.",
        "label": "Long Term Investment Text Block",
        "terseLabel": "LONG-TERM INVESTMENTS"
       }
      }
     },
     "localname": "LongTermInvestmentTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestments"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_LongTermInvestmentsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) [Line Items]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of extent the investee relies [Line Items]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of extent the investee relies [Table]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsScheduleofextenttheinvesteereliesTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of long-term investment [Line Items]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsScheduleoflongterminvestmentLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsScheduleoflongterminvestmentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of long-term investment [Table]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsScheduleoflongterminvestmentTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of ownership percentages of investee [Line Items]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) - Schedule of ownership percentages of investee [Table]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsScheduleofownershippercentagesofinvesteeTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LongTermInvestmentsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Investments (Details) [Table]"
       }
      }
     },
     "localname": "LongTermInvestmentsDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LossPerShareAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share Abstract",
        "terseLabel": "Loss per share"
       }
      }
     },
     "localname": "LossPerShareAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LossPerShareBasic": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Loss per share basic.",
        "label": "Loss Per Share Basic",
        "terseLabel": "-Basic"
       }
      }
     },
     "localname": "LossPerShareBasic",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "abvc_LossPerShareDetailsScheduleoflosspershareLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Loss Per Share [Abstract]"
       }
      }
     },
     "localname": "LossPerShareDetailsScheduleoflosspershareLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LossPerShareDetailsScheduleoflosspershareTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share (Details) - Schedule of loss per share [Table]"
       }
      }
     },
     "localname": "LossPerShareDetailsScheduleoflosspershareTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LossPerShareDiluted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Loss per share diluted.",
        "label": "Loss Per Share Diluted",
        "terseLabel": "-Diluted"
       }
      }
     },
     "localname": "LossPerShareDiluted",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "abvc_LossPerShareLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss per share [Abstract]"
       }
      }
     },
     "localname": "LossPerShareLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LossPerShare"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_LossPerShareTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss Per Share [Table]"
       }
      }
     },
     "localname": "LossPerShareTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LossPerShare"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_MergerAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Merger Agreement Member",
        "terseLabel": "Merger Agreement [Member]"
       }
      }
     },
     "localname": "MergerAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_MilestonePayments": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Milestone payments.",
        "label": "Milestone Payments",
        "terseLabel": "Milestone payment"
       }
      }
     },
     "localname": "MilestonePayments",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_MilestonePaymentsRoyaltyPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Milestone payments royalty percentage.",
        "label": "Milestone Payments Royalty Percentage",
        "terseLabel": "Milestone payments royalty percentage"
       }
      }
     },
     "localname": "MilestonePaymentsRoyaltyPercentage",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_NTMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "NTMember",
        "terseLabel": "NT [Member]"
       }
      }
     },
     "localname": "NTMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_NonMarketableCostMethodInvestmentsNetAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non Marketable Cost Method Investments Net Abstract",
        "terseLabel": "Non-marketable Cost Method Investments, net"
       }
      }
     },
     "localname": "NonMarketableCostMethodInvestmentsNetAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_NonmarketableCostMethodInvestmentsNet": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This item represents the total non marketable cost method investments net included in earnings for the period as a result of selling marketable securities categorized as trading, available-for-sale, or held-to-maturity and any gains or losses realized during the period from the sale of investments accounted for under the cost method of accounting and/or investments that are separately or otherwise not categorized as trading, available-for-sale, or held-to-maturity. Additionally, this item would include any losses recognized for other than temporary impairments (OTTI) of the subject investments in debt and equity securities.",
        "label": "Nonmarketable Cost Method Investments Net",
        "terseLabel": "Non-marketable Cost Method Investments, net"
       }
      }
     },
     "localname": "NonmarketableCostMethodInvestmentsNet",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_NumeratorAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Numerator Abstract",
        "terseLabel": "Numerator:"
       }
      }
     },
     "localname": "NumeratorAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_OperatingLeaseLiabilitienoncurrent": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.",
        "label": "Operating Lease Liabilitienoncurrent",
        "terseLabel": "Operating lease liabilities (noncurrent)"
       }
      }
     },
     "localname": "OperatingLeaseLiabilitienoncurrent",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeaseLiabilitiescurrents": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating Lease Liabilitiescurrents",
        "terseLabel": "Operating lease liabilities (current)"
       }
      }
     },
     "localname": "OperatingLeaseLiabilitiescurrents",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDue": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": 1.0,
       "parentTag": "abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating leases future minimum payment due.",
        "label": "Operating Leases Future Minimum Payment Due",
        "totalLabel": "Total future minimum lease payments, undiscounted"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentDue",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInFiveYears": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": 4.0,
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating leases future minimum payment due in five years.",
        "label": "Operating Leases Future Minimum Payment Due In Five Years",
        "terseLabel": "2026"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentDueInFiveYears",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInFourYears": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": 3.0,
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating leases future minimum payment due in four years.",
        "label": "Operating Leases Future Minimum Payment Due In Four Years",
        "terseLabel": "2025"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentDueInFourYears",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInThreeYears": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": 2.0,
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating leases future minimum payment due in three years.",
        "label": "Operating Leases Future Minimum Payment Due In Three Years",
        "terseLabel": "2024"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentDueInThreeYears",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueInTwoYears": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": 1.0,
       "parentTag": "abvc_OperatingLeasesFutureMinimumPaymentDue",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating leases future minimum payment due in two years.",
        "label": "Operating Leases Future Minimum Payment Due In Two Years",
        "terseLabel": "2023"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentDueInTwoYears",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingLeasesFutureMinimumPaymentDueThereAfter": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating leases future minimum payment due there after.",
        "label": "Operating Leases Future Minimum Payment Due There After",
        "terseLabel": "2027"
       }
      }
     },
     "localname": "OperatingLeasesFutureMinimumPaymentDueThereAfter",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OperatingSubleaseIncomeRelatedParties": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 3.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Operating sublease income  from related parties.",
        "label": "Operating Sublease Income Related Parties",
        "terseLabel": "Operating sublease income \u2013 related parties"
       }
      }
     },
     "localname": "OperatingSubleaseIncomeRelatedParties",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OrganizationandDescriptionofBusinessDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Description of Business (Details) [Line Items]"
       }
      }
     },
     "localname": "OrganizationandDescriptionofBusinessDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_OrganizationandDescriptionofBusinessDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Description of Business (Details) [Table]"
       }
      }
     },
     "localname": "OrganizationandDescriptionofBusinessDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_OtherThanTemporaryImpairmentPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for other than temporary impairment.",
        "label": "Other Than Temporary Impairment Policy Text Block",
        "terseLabel": "Other-Than-Temporary Impairment"
       }
      }
     },
     "localname": "OtherThanTemporaryImpairmentPolicyTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_OutstandingAdvanceFromRelatedParty": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of outstanding advance from related party.",
        "label": "Outstanding Advance From Related Party",
        "terseLabel": "Outstanding advance"
       }
      }
     },
     "localname": "OutstandingAdvanceFromRelatedParty",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OutstandingPrincipalAndAccruedInterest": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of outstanding principal and accrued interest. for example : accrued interest is calculated by multiplying the outstanding balance of a loan by the interest rate. This interest is then compounded on a daily or monthly basis, which increases the total amount owed. The accrued interest is added to the principal balance of the loan, which increases the total amount owed.",
        "label": "Outstanding Principal And Accrued Interest",
        "terseLabel": "Outstanding principal and accrued interest"
       }
      }
     },
     "localname": "OutstandingPrincipalAndAccruedInterest",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_OwnershipPercentage": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Ownership percentage.",
        "label": "Ownership Percentage",
        "terseLabel": "Ownership percentage"
       }
      }
     },
     "localname": "OwnershipPercentage",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_PAYCHECKPROTECTIONPROGRAMMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "PAYCHECKPROTECTIONPROGRAMMember",
        "terseLabel": "Paycheck Protection Program [Member]",
        "verboseLabel": "PAYCHECK PROTECTION PROGRAM [Member]"
       }
      }
     },
     "localname": "PAYCHECKPROTECTIONPROGRAMMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_PaycheckProtectionProgramLoanPayableAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program Loan Payable Abstract"
       }
      }
     },
     "localname": "PaycheckProtectionProgramLoanPayableAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_PaycheckProtectionProgramLoanPayableDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program Loan Payable (Details) [Line Items]"
       }
      }
     },
     "localname": "PaycheckProtectionProgramLoanPayableDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_PaycheckProtectionProgramLoanPayableDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Paycheck Protection Program Loan Payable (Details) [Table]"
       }
      }
     },
     "localname": "PaycheckProtectionProgramLoanPayableDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_PaycheckProtectionProgramLoanPayableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of paycheck protection program loan payable.",
        "label": "Paycheck Protection Program Loan Payable Text Block",
        "terseLabel": "PAYCHECK PROTECTION PROGRAM LOAN PAYABLE"
       }
      }
     },
     "localname": "PaycheckProtectionProgramLoanPayableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_PercentageOfCommonSharesIssuedAndOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of common shares issued and outstanding.",
        "label": "Percentage Of Common Shares Issued And Outstanding",
        "terseLabel": "Percentage of common shares issued and outstanding"
       }
      }
     },
     "localname": "PercentageOfCommonSharesIssuedAndOutstanding",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_PercentageOfIssuedShareCapital": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of issued share capital.",
        "label": "Percentage Of Issued Share Capital",
        "terseLabel": "Percentage of issued share capital"
       }
      }
     },
     "localname": "PercentageOfIssuedShareCapital",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_PercentageOfMonthlyContributions": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of monthly contribution.",
        "label": "Percentage Of Monthly Contributions",
        "terseLabel": "Percentage of monthly contribution"
       }
      }
     },
     "localname": "PercentageOfMonthlyContributions",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_PercentageOfPaymentsUnderCodevelopmentAgreement": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of payments under co-development agreement.",
        "label": "Percentage Of Payments Under Codevelopment Agreement",
        "terseLabel": "Percentage of payments under co-development agreement"
       }
      }
     },
     "localname": "PercentageOfPaymentsUnderCodevelopmentAgreement",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_PlacementAgentAgreementDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire description placement agent agreement. for example : the role of the placement agent is to help structure the transaction and find potential investors that are willing and able to invest in the offered securities.",
        "label": "Placement Agent Agreement Description",
        "terseLabel": "Placement agent agreement, description"
       }
      }
     },
     "localname": "PlacementAgentAgreementDescription",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_PrepaymentForLongtermInvestments": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of prepayment for long-term investments.",
        "label": "Prepayment For Longterm Investments",
        "terseLabel": "Due from related parties"
       }
      }
     },
     "localname": "PrepaymentForLongtermInvestments",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_PrepaymentForLongtermInvestmentsNoncurrent": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 8.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Prepayment for long-term investments noncurrent.",
        "label": "Prepayment For Longterm Investments Noncurrent",
        "terseLabel": "Prepayment for long-term investments"
       }
      }
     },
     "localname": "PrepaymentForLongtermInvestmentsNoncurrent",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of present value of future minimum lease payment sale lease back transactions.",
        "label": "Present Value Of Future Minimum Lease Payment Sale Leaseback Transactions",
        "totalLabel": "Present value of future minimum lease payments"
       }
      }
     },
     "localname": "PresentValueOfFutureMinimumLeasePaymentSaleLeasebackTransactions",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofminimumfutureannualpaymentsundernoncancellableleasesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net proceeds from short term borrowings from third parties.",
        "label": "Proceeds Fromrepayments Of Short Term Borrowings From Third Parties",
        "terseLabel": "Proceeds from short term borrowings from third parties"
       }
      }
     },
     "localname": "ProceedsFromrepaymentsOfShortTermBorrowingsFromThirdParties",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_PromissoryNoteDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A general description of the promissory note. for example : a promissory note is a debt instrument that contains a written promise by one party (the note's issuer or maker) to pay another party (the note's payee) a definite sum of money, either on-demand or at a specified future date.",
        "label": "Promissory Note Description",
        "terseLabel": "Promissory note description"
       }
      }
     },
     "localname": "PromissoryNoteDescription",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_ProvisionForDoubtfulAccount": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 12.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Provision For Doubtful Account",
        "negatedLabel": "Provision for doubtful accounts, net of recovery"
       }
      }
     },
     "localname": "ProvisionForDoubtfulAccount",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_PurchaseAdditionalShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Purchase additional shares.",
        "label": "Purchase Additional Shares",
        "terseLabel": "Purchase an additional shares (in Shares)"
       }
      }
     },
     "localname": "PurchaseAdditionalShares",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_PurchasePrice": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of purchase price.",
        "label": "Purchase Price",
        "terseLabel": "Purchase price"
       }
      }
     },
     "localname": "PurchasePrice",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_PurchaseWarrant": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of purchase warrant.",
        "label": "Purchase Warrant",
        "terseLabel": "Purchase warrants (in Shares)"
       }
      }
     },
     "localname": "PurchaseWarrant",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_ReceivedLoanAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Received loan amount.",
        "label": "Received Loan Amount",
        "terseLabel": "Received loan amount"
       }
      }
     },
     "localname": "ReceivedLoanAmount",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_RelatedPartiesTransactions": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions",
        "terseLabel": "Related parties transactions, description"
       }
      }
     },
     "localname": "RelatedPartiesTransactions",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) [Line Items]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Line Items]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of accounts receivable due from related parties [Table]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsScheduleofaccountsreceivableduefromrelatedpartiesTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of amount due to related parties [Line Items]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of amount due to related parties [Table]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsScheduleofamountduetorelatedpartiesTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of revenue from related party- Current [Line Items]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) - Schedule of revenue from related party- Current [Table]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsScheduleofrevenuefromrelatedpartyCurrentTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartiesTransactionsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Parties Transactions (Details) [Table]"
       }
      }
     },
     "localname": "RelatedPartiesTransactionsDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RelatedPartyTransactionDescriptionOfTransactions": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "It represents related party descriptions.",
        "label": "Related Party Transaction Description Of Transactions",
        "terseLabel": "Relationship with the Company and its subsidiaries, description",
        "verboseLabel": "Relationship with the Company and its subsidiaries"
       }
      }
     },
     "localname": "RelatedPartyTransactionDescriptionOfTransactions",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable",
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_RentIncome": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of rent income.",
        "label": "Rent Income",
        "terseLabel": "Operating sublease income"
       }
      }
     },
     "localname": "RentIncome",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_RepaymentOfNotesPayable": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Repayment Of Notes Payable",
        "negatedLabel": "Repayment of notes payable"
       }
      }
     },
     "localname": "RepaymentOfNotesPayable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_RepaymentOfShorttermLoan": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Repayment Of Shortterm Loan",
        "negatedLabel": "Repayment of short-term loan"
       }
      }
     },
     "localname": "RepaymentOfShorttermLoan",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_RestrictedCommonShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Restricted Common Shares.",
        "label": "Restricted Common Shares",
        "terseLabel": "Restricted common shares"
       }
      }
     },
     "localname": "RestrictedCommonShares",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_RevenueMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue Member",
        "terseLabel": "Due from related party- Current [Member]"
       }
      }
     },
     "localname": "RevenueMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_Revenuefromrelatedpartytotal": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenuefromrelatedpartytotal",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "Revenuefromrelatedpartytotal",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_RevenuesMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenues Member",
        "terseLabel": "Revenue from related party [Member]"
       }
      }
     },
     "localname": "RevenuesMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_Rgene": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Rgene",
        "terseLabel": "Rgene"
       }
      }
     },
     "localname": "Rgene",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_RgeneCorporationMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rgene Corporation Member",
        "terseLabel": "Rgene Corporation [Member]"
       }
      }
     },
     "localname": "RgeneCorporationMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_RgeneCorporationtheRgeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rgene Corporationthe Rgene Member",
        "terseLabel": "Rgene Corporation (the \u201cRgene\u201d) [Member]"
       }
      }
     },
     "localname": "RgeneCorporationtheRgeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_RgeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Rgene Member",
        "terseLabel": "Rgene [Member]"
       }
      }
     },
     "localname": "RgeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofbalancesheetTable",
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Account Receivable Due From Related Parties Table Text Block",
        "terseLabel": "Schedule of accounts receivable due from related parties"
       }
      }
     },
     "localname": "ScheduleOfAccountReceivableDueFromRelatedPartiesTableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Accounts Receivable Due From Related Parties Abstract"
       }
      }
     },
     "localname": "ScheduleOfAccountsReceivableDueFromRelatedPartiesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfAmountDueToRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Amount Due To Related Parties Abstract"
       }
      }
     },
     "localname": "ScheduleOfAmountDueToRelatedPartiesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfBalanceSheetAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Balance Sheet Abstract"
       }
      }
     },
     "localname": "ScheduleOfBalanceSheetAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Company With Whom Transactions Are Reported In These Financial Statements Abstract"
       }
      }
     },
     "localname": "ScheduleOfCompanyWithWhomTransactionsAreReportedInTheseFinancialStatementsAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfDeferredTaxAssetsLiabilityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Deferred Tax Assets Liability [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsLiabilityAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfDueFromRelatedPartiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Due From Related Parties Abstract"
       }
      }
     },
     "localname": "ScheduleOfDueFromRelatedPartiesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfEquityInvestmentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Equity Investments [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfEquityInvestmentsAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfExtentInvesteeReliesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of extent the investee relies.",
        "label": "Schedule Of Extent Investee Relies Table Text Block",
        "terseLabel": "Schedule of extent the investee relies"
       }
      }
     },
     "localname": "ScheduleOfExtentInvesteeReliesTableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfExtentTheInvesteeReliesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Extent The Investee Relies Abstract"
       }
      }
     },
     "localname": "ScheduleOfExtentTheInvesteeReliesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfFairValueOfStockOptionsGrantedAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Fair Value of Stock Options Granted [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfFairValueOfStockOptionsGrantedAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfIncomeTaxExpenseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Income Tax Expense Abstract"
       }
      }
     },
     "localname": "ScheduleOfIncomeTaxExpenseAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfInventoryAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Inventory [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfInventoryAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfLeaseExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Supplemental Information Related to Operating Leases [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfLeaseExpensesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfLongTermInvestmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Long Term Investment Abstract"
       }
      }
     },
     "localname": "ScheduleOfLongTermInvestmentAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfLongTermInvestmentTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Long Term Investment Table Text Block",
        "terseLabel": "Schedule of long-term investment"
       }
      }
     },
     "localname": "ScheduleOfLongTermInvestmentTableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfLossPerShareAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Loss Per Share Abstract"
       }
      }
     },
     "localname": "ScheduleOfLossPerShareAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Minimum Future Annual Payments Under Non Cancellable Leases [Abstract]"
       }
      }
     },
     "localname": "ScheduleOfMinimumFutureAnnualPaymentsUnderNonCancellableLeasesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of minimum future annual payments under non-cancellable leases.",
        "label": "Schedule Of Minimum Future Annual Payments Under Noncancellable Leases Table Text Block",
        "terseLabel": "Schedule of minimum future annual payments under non-cancellable leases"
       }
      }
     },
     "localname": "ScheduleOfMinimumFutureAnnualPaymentsUnderNoncancellableLeasesTableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LeaseTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfOperatingLeaseArrangementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Operating Lease Arrangements Abstract"
       }
      }
     },
     "localname": "ScheduleOfOperatingLeaseArrangementsAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfOperatingLeaseArrangementsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of operating lease arrangements.",
        "label": "Schedule Of Operating Lease Arrangements Table Text Block",
        "terseLabel": "Schedule of operating lease arrangements"
       }
      }
     },
     "localname": "ScheduleOfOperatingLeaseArrangementsTableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LeaseTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfOptionsIssuedAndOutstandingAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Options Issued And Outstanding Abstract"
       }
      }
     },
     "localname": "ScheduleOfOptionsIssuedAndOutstandingAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfOwnershipPercentagesOfInvesteeAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Ownership Percentages Of Investee Abstract"
       }
      }
     },
     "localname": "ScheduleOfOwnershipPercentagesOfInvesteeAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Ownership Percentages Of Investee Table Text Blocks",
        "terseLabel": "Schedule of ownership percentages of investee"
       }
      }
     },
     "localname": "ScheduleOfOwnershipPercentagesOfInvesteeTableTextBlocks",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfPropertyAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Property And Equipment Abstract"
       }
      }
     },
     "localname": "ScheduleOfPropertyAndEquipmentAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of property and equipment estimated useful life.",
        "label": "Schedule Of Property And Equipment Estimated Useful Life Table Text Block",
        "terseLabel": "Schedule of property and equipment under capital leases, generally based on the following useful lives"
       }
      }
     },
     "localname": "ScheduleOfPropertyAndEquipmentEstimatedUsefulLifeTableTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Property And Equipment Under Capital Leases Generally Based On The Following Useful Lives Abstract"
       }
      }
     },
     "localname": "ScheduleOfPropertyAndEquipmentUnderCapitalLeasesGenerallyBasedOnTheFollowingUsefulLivesAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of related party transactions. Amount due to related party.",
        "label": "Schedule Of Related Party Transactions Amount Due To Related Party",
        "terseLabel": "Schedule of amount due to related parties"
       }
      }
     },
     "localname": "ScheduleOfRelatedPartyTransactionsAmountDueToRelatedParty",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ScheduleOfRevenueFromRelatedPartyCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Revenue From Related Party Current Abstract"
       }
      }
     },
     "localname": "ScheduleOfRevenueFromRelatedPartyCurrentAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfShortTermBankLoanAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Short Term Bank Loan Abstract"
       }
      }
     },
     "localname": "ScheduleOfShortTermBankLoanAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_ScheduleOfStatementOfOperationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule Of Statement Of Operation Abstract"
       }
      }
     },
     "localname": "ScheduleOfStatementOfOperationAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_SecuritiesPurchaseAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Securities Purchase Agreement Member",
        "terseLabel": "Securities Purchase Agreement [Member]",
        "verboseLabel": "securities purchase agreement [Member]"
       }
      }
     },
     "localname": "SecuritiesPurchaseAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_SeriesAWarrantsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series AWarrants Member",
        "terseLabel": "Series A Warrants [Member]"
       }
      }
     },
     "localname": "SeriesAWarrantsMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_SeriesBWarrantsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series BWarrants Member",
        "terseLabel": "Series B Warrants [Member]"
       }
      }
     },
     "localname": "SeriesBWarrantsMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_ShareExchangeAgreementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by category of arrangement, including but not limited to collaborative arrangements and non-collaborative arrangements.",
        "label": "Share Exchange Agreement Member",
        "terseLabel": "Share Exchange Agreement [Member]"
       }
      }
     },
     "localname": "ShareExchangeAgreementMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_ShareExchangeAgreementOneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share Exchange Agreement One Member",
        "terseLabel": "Share Exchange [Member]"
       }
      }
     },
     "localname": "ShareExchangeAgreementOneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of losses from investments accounted for using the equity method.",
        "label": "Share Of Losses From Investments Accounted For Using The Equity Method",
        "terseLabel": "Share of losses from investments accounted for using the equity method"
       }
      }
     },
     "localname": "ShareOfLossesFromInvestmentsAccountedForUsingTheEquityMethod",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The value of estimated use full lifes.",
        "label": "Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term",
        "terseLabel": "Weighted-Average Contractual Life Remaining in Years, Exercisable"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "durationItemType"
    },
    "abvc_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest.",
        "label": "Sharebased Compensation Arrangement By Sharebased Payment Award Options Grant Weighted Average Remaining Contractual Term1",
        "terseLabel": "Weighted-Average Contractual Life Remaining in Years, Vested and expected to vest"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantWeightedAverageRemainingContractualTerm1",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "durationItemType"
    },
    "abvc_ShortTermLoanLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Loan [Abstract]"
       }
      }
     },
     "localname": "ShortTermLoanLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoan"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_ShortTermLoanTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Loan [Table]"
       }
      }
     },
     "localname": "ShortTermLoanTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoan"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_StockBasedCompensationForEmployees": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of stock based compensation for employees.",
        "label": "Stock Based Compensation For Employees",
        "terseLabel": "Employee stock-based compensation expenses"
       }
      }
     },
     "localname": "StockBasedCompensationForEmployees",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_StockBasedCompensationForNonemployees": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock based compensation for nonemployees.",
        "label": "Stock Based Compensation For Nonemployees",
        "terseLabel": "Non-employee stock-based compensation expenses"
       }
      }
     },
     "localname": "StockBasedCompensationForNonemployees",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_StockIssuedDuringPeriodValueShareBasedCompensationServices": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value, after forfeiture, of shares issued under share-based payment services arrangement. Excludes employee stock ownership plan (ESOP).",
        "label": "Stock Issued During Period Value Share Based Compensation Services",
        "terseLabel": "Stock based compensation for options granted"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensationServices",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_StockOptionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options [Abstract]"
       }
      }
     },
     "localname": "StockOptionsAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "xbrltype": "stringItemType"
    },
    "abvc_StockOptionsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) [Line Items]"
       }
      }
     },
     "localname": "StockOptionsDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) - Schedule of options issued and outstanding [Line Items]"
       }
      }
     },
     "localname": "StockOptionsDetailsScheduleofoptionsissuedandoutstandingLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) - Schedule of options issued and outstanding [Table]"
       }
      }
     },
     "localname": "StockOptionsDetailsScheduleofoptionsissuedandoutstandingTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_StockOptionsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Options (Details) [Table]"
       }
      }
     },
     "localname": "StockOptionsDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_StockOptionsTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure of stock options.",
        "label": "Stock Options Text Block",
        "terseLabel": "STOCK OPTIONS"
       }
      }
     },
     "localname": "StockOptionsTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/StockOptions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_StockReverseSplitPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for Stock Reverse Split.",
        "label": "Stock Reverse Split Policy Text Block",
        "terseLabel": "Stock Reverse Split"
       }
      }
     },
     "localname": "StockReverseSplitPolicyTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_SubscribedStockMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subscribed Stock Member",
        "terseLabel": "Stock Subscription Receivable"
       }
      }
     },
     "localname": "SubscribedStockMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_SubsequentEventsDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events (Details) [Line Items]"
       }
      }
     },
     "localname": "SubsequentEventsDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_SubsequentEventsDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events (Details) [Table]"
       }
      }
     },
     "localname": "SubsequentEventsDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Line Items]"
       }
      }
     },
     "localname": "SummaryofSignificantAccountingPoliciesDetailsLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Line Items]"
       }
      }
     },
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesLineItems",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) - Schedule of property and equipment under capital leases, generally based on the following useful lives [Table]"
       }
      }
     },
     "localname": "SummaryofSignificantAccountingPoliciesDetailsScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_SummaryofSignificantAccountingPoliciesDetailsTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Summary of Significant Accounting Policies (Details) [Table]"
       }
      }
     },
     "localname": "SummaryofSignificantAccountingPoliciesDetailsTable",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_TheJiangsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "The Jiangs Member",
        "terseLabel": "The Jiangs [Member]"
       }
      }
     },
     "localname": "TheJiangsMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_TotalProvisionForIncomeTaxe": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Provision For Income Taxe",
        "negatedLabel": "Total provision for income taxes"
       }
      }
     },
     "localname": "TotalProvisionForIncomeTaxe",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_TotalRevenues": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total Revenues",
        "terseLabel": "Total revenues percentage"
       }
      }
     },
     "localname": "TotalRevenues",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "abvc_TranslationAdjustmentPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for translation adjustment.",
        "label": "Translation Adjustment Policy Text Block",
        "terseLabel": "Translation Adjustment"
       }
      }
     },
     "localname": "TranslationAdjustmentPolicyTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_TwoThousandSixteenEquityIncentivePlanMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Two Thousand Sixteen Equity Incentive Plan Member",
        "terseLabel": "2016 Equity Incentive Plan [Member]"
       }
      }
     },
     "localname": "TwoThousandSixteenEquityIncentivePlanMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_TypeOfCurrencyAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Type Of Currency Axis",
        "terseLabel": "Type Of Currency [Axis]"
       }
      }
     },
     "localname": "TypeOfCurrencyAxis",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_TypeOfCurrencyDomainDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "TypeOfCurrencyDomain [Domain]"
       }
      }
     },
     "localname": "TypeOfCurrencyDomainDomain",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_UnrestrictedCommonShares": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of unrestricted common shares.",
        "label": "Unrestricted Common Shares",
        "terseLabel": "Unrestricted common shares"
       }
      }
     },
     "localname": "UnrestrictedCommonShares",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "abvc_UnsecuredConvertiblePromissoryNoteMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Unsecured Convertible Promissory Note Member",
        "terseLabel": "Unsecured Convertible Promissory Notes [Member]",
        "verboseLabel": "Unsecured convertible promissory note [Member]"
       }
      }
     },
     "localname": "UnsecuredConvertiblePromissoryNoteMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_UpfrontCashPayment": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of upfront payments which are paid during the term of agreement.",
        "label": "Upfront Cash Payment",
        "terseLabel": "Upfront cash payment"
       }
      }
     },
     "localname": "UpfrontCashPayment",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_ValuationOfDeferredTaxAssetsPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for valuation of deferred tax assets.",
        "label": "Valuation Of Deferred Tax Assets Policy Text Block",
        "terseLabel": "Valuation of Deferred Tax Assets"
       }
      }
     },
     "localname": "ValuationOfDeferredTaxAssetsPolicyTextBlock",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "abvc_ViewTradeSecuritiesIncMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "View Trade Securities Inc Member",
        "terseLabel": "View Trade Securities Inc. [Member]"
       }
      }
     },
     "localname": "ViewTradeSecuritiesIncMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_WallachBethCapitalLLCMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Wallach Beth Capital LLCMember",
        "terseLabel": "WallachBeth Capital LLC [Member]"
       }
      }
     },
     "localname": "WallachBethCapitalLLCMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_WarrantsTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Warrants term.",
        "label": "Warrants Term",
        "terseLabel": "Warrants term"
       }
      }
     },
     "localname": "WarrantsTerm",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "abvc_WeightedAverageDiscountRateAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted Average Discount Rate Abstract",
        "terseLabel": "Weighted Average Discount Rate:"
       }
      }
     },
     "localname": "WeightedAverageDiscountRateAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofleaseexpensesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_WeightedAverageNumberOfSharesDiluted": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted-average shares outstanding .",
        "label": "Weighted Average Number Of Shares Diluted",
        "terseLabel": "Weighted-average shares outstanding - Diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesDiluted",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "abvc_WeightedAverageRemainingLeaseTermAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted Average Remaining Lease Term Abstract",
        "terseLabel": "Weighted Average Remaining Lease Term:"
       }
      }
     },
     "localname": "WeightedAverageRemainingLeaseTermAbstract",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofleaseexpensesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "abvc_WeightedaverageSharesOutstandingBasic": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted-average shares outstanding.",
        "label": "Weightedaverage Shares Outstanding Basic",
        "terseLabel": "Weighted-average shares outstanding - Basic"
       }
      }
     },
     "localname": "WeightedaverageSharesOutstandingBasic",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "abvc_WorkingCapital": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "In short, working capital is the money available to meet your current, short-term obligations.",
        "label": "Working Capital",
        "terseLabel": "Working capital amount"
       }
      }
     },
     "localname": "WorkingCapital",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "abvc_YoshinobuOdairatheOdairaMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Yoshinobu Odairathe Odaira Member",
        "terseLabel": "Yoshinobu Odaira (the \u201cOdaira\u201d) [Member]"
       }
      }
     },
     "localname": "YoshinobuOdairatheOdairaMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_YuanGeneCorporationtheYuanGeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Yuan Gene Corporationthe Yuan Gene Member",
        "terseLabel": "YuanGene Corporation (the \u201cYuanGene\u201d) [Member]"
       }
      }
     },
     "localname": "YuanGeneCorporationtheYuanGeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_YuanGeneMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Yuan Gene Member",
        "terseLabel": "YuanGene [Member]"
       }
      }
     },
     "localname": "YuanGeneMember",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "abvc_principalAmount": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of principal amount. for example : the home loan principal amount is the amount of money initially borrowed from the lender, and as the loan is repaid, it can also refer to the amount of money still owed. If you avail a home loan of Rs. 50 lakhs, the principal is Rs. 50 lakhs.",
        "label": "principal Amount",
        "terseLabel": "Principal amount",
        "verboseLabel": "Principle amount"
       }
      }
     },
     "localname": "principalAmount",
     "nsuri": "http://metuboutique.com/20221231",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "dei_AmendmentDescription": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of changes contained within amended document.",
        "label": "Amendment Description",
        "terseLabel": "Amendment Description"
       }
      }
     },
     "localname": "AmendmentDescription",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_AmendmentFlag": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.",
        "label": "Amendment Flag",
        "terseLabel": "Amendment Flag"
       }
      }
     },
     "localname": "AmendmentFlag",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_DocumentFiscalPeriodFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3.  1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.",
        "label": "Document Fiscal Period Focus",
        "terseLabel": "Document Fiscal Period Focus"
       }
      }
     },
     "localname": "DocumentFiscalPeriodFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "fiscalPeriodItemType"
    },
    "dei_DocumentFiscalYearFocus": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.",
        "label": "Document Fiscal Year Focus",
        "terseLabel": "Document Fiscal Year Focus"
       }
      }
     },
     "localname": "DocumentFiscalYearFocus",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "gYearItemType"
    },
    "dei_DocumentInformationLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "localname": "DocumentInformationLineItems",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentInformationTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Container to support the formal attachment of each official or unofficial, public or private document as part of a submission package."
       }
      }
     },
     "localname": "DocumentInformationTable",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "stringItemType"
    },
    "dei_DocumentType": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.",
        "label": "Document Type",
        "terseLabel": "Document Type"
       }
      }
     },
     "localname": "DocumentType",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "submissionTypeItemType"
    },
    "dei_EntityCentralIndexKey": {
     "auth_ref": [
      "r531"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.",
        "label": "Entity Central Index Key",
        "terseLabel": "Entity Central Index Key"
       }
      }
     },
     "localname": "EntityCentralIndexKey",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "centralIndexKeyItemType"
    },
    "dei_EntityEmergingGrowthCompany": {
     "auth_ref": [
      "r531"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate if registrant meets the emerging growth company criteria.",
        "label": "Entity Emerging Growth Company",
        "terseLabel": "Entity Emerging Growth Company"
       }
      }
     },
     "localname": "EntityEmergingGrowthCompany",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "dei_EntityFilerCategory": {
     "auth_ref": [
      "r531"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.",
        "label": "Entity Filer Category",
        "terseLabel": "Entity Filer Category"
       }
      }
     },
     "localname": "EntityFilerCategory",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "filerCategoryItemType"
    },
    "dei_EntityIncorporationStateCountryCode": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Two-character EDGAR code representing the state or country of incorporation.",
        "label": "Entity Incorporation, State or Country Code",
        "terseLabel": "Entity Incorporation, State or Country Code"
       }
      }
     },
     "localname": "EntityIncorporationStateCountryCode",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "edgarStateCountryItemType"
    },
    "dei_EntityRegistrantName": {
     "auth_ref": [
      "r531"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
        "label": "Entity Registrant Name",
        "terseLabel": "Entity Registrant Name"
       }
      }
     },
     "localname": "EntityRegistrantName",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "normalizedStringItemType"
    },
    "dei_EntitySmallBusiness": {
     "auth_ref": [
      "r531"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).",
        "label": "Entity Small Business",
        "terseLabel": "Entity Small Business"
       }
      }
     },
     "localname": "EntitySmallBusiness",
     "nsuri": "http://xbrl.sec.gov/dei/2022",
     "presentation": [
      "http://metuboutique.com/role/DocumentAndEntityInformation"
     ],
     "xbrltype": "booleanItemType"
    },
    "srt_CondensedBalanceSheetStatementTable": {
     "auth_ref": [
      "r230",
      "r503",
      "r534"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.",
        "label": "Condensed Balance Sheet Statement [Table]"
       }
      }
     },
     "localname": "CondensedBalanceSheetStatementTable",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_CondensedBalanceSheetStatementsCaptionsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Condensed Balance Sheet Statements, Captions [Line Items]"
       }
      }
     },
     "localname": "CondensedBalanceSheetStatementsCaptionsLineItems",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_CondensedIncomeStatementTable": {
     "auth_ref": [
      "r230",
      "r504",
      "r534"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about condensed income statement including, but not limited to, income statements of consolidated entities and consolidation eliminations.",
        "label": "Condensed Income Statement [Table]"
       }
      }
     },
     "localname": "CondensedIncomeStatementTable",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_CondensedIncomeStatementsCaptionsLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Condensed Income Statements, Captions [Line Items]"
       }
      }
     },
     "localname": "CondensedIncomeStatementsCaptionsLineItems",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_ConsolidatedEntitiesAxis": {
     "auth_ref": [
      "r230",
      "r416",
      "r417",
      "r420",
      "r421",
      "r456",
      "r497",
      "r502",
      "r569",
      "r572",
      "r573",
      "r626",
      "r627",
      "r628"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by consolidated entity or group of entities.",
        "label": "Consolidated Entities [Axis]"
       }
      }
     },
     "localname": "ConsolidatedEntitiesAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_EquityMethodInvesteeNameDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Name of investment including named security. Excludes entity that is consolidated.",
        "label": "Investment, Name [Domain]"
       }
      }
     },
     "localname": "EquityMethodInvesteeNameDomain",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MaximumMember": {
     "auth_ref": [
      "r304",
      "r305",
      "r306",
      "r307",
      "r368",
      "r461",
      "r485",
      "r498",
      "r499",
      "r522",
      "r525",
      "r530",
      "r574",
      "r617",
      "r618",
      "r619",
      "r620",
      "r621",
      "r622"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Upper limit of the provided range.",
        "label": "Maximum [Member]",
        "terseLabel": "Maximum [Member]"
       }
      }
     },
     "localname": "MaximumMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_MinimumMember": {
     "auth_ref": [
      "r304",
      "r305",
      "r306",
      "r307",
      "r368",
      "r461",
      "r485",
      "r498",
      "r499",
      "r522",
      "r525",
      "r530",
      "r574",
      "r617",
      "r618",
      "r619",
      "r620",
      "r621",
      "r622"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Lower limit of the provided range.",
        "label": "Minimum [Member]",
        "terseLabel": "Minimum [Member]"
       }
      }
     },
     "localname": "MinimumMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_RangeAxis": {
     "auth_ref": [
      "r304",
      "r305",
      "r306",
      "r307",
      "r364",
      "r368",
      "r378",
      "r379",
      "r380",
      "r460",
      "r461",
      "r485",
      "r498",
      "r499",
      "r522",
      "r525",
      "r530",
      "r567",
      "r574",
      "r618",
      "r619",
      "r620",
      "r621",
      "r622"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median.",
        "label": "Statistical Measurement [Axis]"
       }
      }
     },
     "localname": "RangeAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_RangeMember": {
     "auth_ref": [
      "r304",
      "r305",
      "r306",
      "r307",
      "r364",
      "r368",
      "r378",
      "r379",
      "r380",
      "r460",
      "r461",
      "r485",
      "r498",
      "r499",
      "r522",
      "r525",
      "r530",
      "r567",
      "r574",
      "r618",
      "r619",
      "r620",
      "r621",
      "r622"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Statistical measurement. Includes, but is not limited to, minimum, maximum, weighted average, arithmetic average, and median.",
        "label": "Statistical Measurement [Domain]"
       }
      }
     },
     "localname": "RangeMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ScenarioForecastMember": {
     "auth_ref": [
      "r369",
      "r561",
      "r624"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information reported for future period. Excludes information expected to be reported in future period for effect on historical fact.",
        "label": "Forecast [Member]",
        "terseLabel": "Forecast [Member]"
       }
      }
     },
     "localname": "ScenarioForecastMember",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ScenarioUnspecifiedDomain": {
     "auth_ref": [
      "r244",
      "r369",
      "r533",
      "r561"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Scenario reported, distinguishing information from actual fact. Includes, but is not limited to, pro forma and forecast. Excludes actual facts.",
        "label": "Scenario [Domain]"
       }
      }
     },
     "localname": "ScenarioUnspecifiedDomain",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofinventoryTable",
      "http://metuboutique.com/role/ScheduleoflosspershareTable",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "srt_ScheduleOfCondensedBalanceSheetTableTextBlock": {
     "auth_ref": [
      "r557",
      "r625"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of condensed balance sheet, including, but not limited to, balance sheets of consolidated entities and consolidation eliminations.",
        "label": "Condensed Balance Sheet [Table Text Block]",
        "terseLabel": "Schedule of balance sheet"
       }
      }
     },
     "localname": "ScheduleOfCondensedBalanceSheetTableTextBlock",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "srt_ScheduleOfCondensedIncomeStatementTableTextBlock": {
     "auth_ref": [
      "r557",
      "r625"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of condensed income statement, including, but not limited to, income statements of consolidated entities and consolidation eliminations.",
        "label": "Condensed Income Statement [Table Text Block]",
        "terseLabel": "Schedule of statement of operation"
       }
      }
     },
     "localname": "ScheduleOfCondensedIncomeStatementTableTextBlock",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis": {
     "auth_ref": [
      "r292"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by name of investment including named security. Excludes entity that is consolidated.",
        "label": "Investment, Name [Axis]"
       }
      }
     },
     "localname": "ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofownershippercentagesofinvesteeTable"
     ],
     "xbrltype": "stringItemType"
    },
    "srt_StatementScenarioAxis": {
     "auth_ref": [
      "r244",
      "r369",
      "r533",
      "r535",
      "r561"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by scenario reported, distinguishing information from actual fact. Includes, but is not limited to, pro forma and forecast. Excludes actual facts.",
        "label": "Scenario [Axis]"
       }
      }
     },
     "localname": "StatementScenarioAxis",
     "nsuri": "http://fasb.org/srt/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ScheduleofinventoryTable",
      "http://metuboutique.com/role/ScheduleoflosspershareTable",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "localname": "AccountingPoliciesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountsNotesAndLoansReceivableLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Accounts, Notes, Loans and Financing Receivable [Line Items]"
       }
      }
     },
     "localname": "AccountsNotesAndLoansReceivableLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "auth_ref": [
      "r290",
      "r291"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.",
        "label": "Accounts Receivable, after Allowance for Credit Loss, Current",
        "terseLabel": "Accounts receivable, net"
       }
      }
     },
     "localname": "AccountsReceivableNetCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableNoncurrentAccruedInterestWriteoff": {
     "auth_ref": [
      "r295"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of writeoff of accrued interest on accounts receivable classified as noncurrent recognized by reversing interest income.",
        "label": "Accounts Receivable, Noncurrent, Accrued Interest, Writeoff",
        "terseLabel": "Accrued interest"
       }
      }
     },
     "localname": "AccountsReceivableNoncurrentAccruedInterestWriteoff",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableRelatedParties": {
     "auth_ref": [
      "r135",
      "r137",
      "r169",
      "r201",
      "r556"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For an unclassified balance sheet, amount of receivables arising from transactions with related parties.",
        "label": "Accounts Receivable, Related Parties",
        "terseLabel": "Total accounts receivable"
       }
      }
     },
     "localname": "AccountsReceivableRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccountsReceivableRelatedPartiesCurrent": {
     "auth_ref": [
      "r135",
      "r137",
      "r201",
      "r556"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of receivables arising from transactions with related parties due within one year or the normal operating cycle, if longer.",
        "label": "Accounts Receivable, Related Parties, Current",
        "terseLabel": "Accounts receivable \u2013 related parties, net"
       }
      }
     },
     "localname": "AccountsReceivableRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccruedLiabilitiesCurrent": {
     "auth_ref": [
      "r25"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying value as of the balance sheet date of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered. Examples include taxes, interest, rent and utilities. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Accrued Liabilities, Current",
        "terseLabel": "Accrued expenses and other current liabilities"
       }
      }
     },
     "localname": "AccruedLiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "auth_ref": [
      "r87",
      "r196"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment",
        "negatedLabel": "Less: accumulated depreciation"
       }
      }
     },
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax": {
     "auth_ref": [
      "r37",
      "r39",
      "r576"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 6.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after tax, of accumulated other comprehensive (income) loss for defined benefit plan, that has not been recognized in net periodic benefit cost (credit).",
        "label": "Accumulated Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax",
        "negatedLabel": "Accumulated other comprehensive income"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeLossDefinedBenefitPensionAndOtherPostretirementPlansNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeMember": {
     "auth_ref": [
      "r38",
      "r39",
      "r125",
      "r448",
      "r486",
      "r487",
      "r545",
      "r546",
      "r547",
      "r558",
      "r559",
      "r560"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Accumulated increase (decrease) in equity from transactions and other events and circumstances from non-owner sources, attributable to the parent. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners.",
        "label": "AOCI Attributable to Parent [Member]",
        "terseLabel": "Accumulated Other Comprehensive Income"
       }
      }
     },
     "localname": "AccumulatedOtherComprehensiveIncomeMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdditionalPaidInCapital": {
     "auth_ref": [
      "r13",
      "r529"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.",
        "label": "Additional Paid in Capital",
        "terseLabel": "Additional paid-in capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapital",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalCommonStock": {
     "auth_ref": [
      "r13"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.",
        "label": "Additional Paid in Capital, Common Stock",
        "terseLabel": "Additional paid-in capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "auth_ref": [
      "r383",
      "r384",
      "r385",
      "r558",
      "r559",
      "r560",
      "r610"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.",
        "label": "Additional Paid-in Capital [Member]",
        "terseLabel": "Additional Paid-in Capital"
       }
      }
     },
     "localname": "AdditionalPaidInCapitalMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]",
        "terseLabel": "Adjustments to reconcile net loss to net cash used in operating activities:"
       }
      }
     },
     "localname": "AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AllocatedShareBasedCompensationExpense": {
     "auth_ref": [
      "r381"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 3.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of expense for award under share-based payment arrangement. Excludes amount capitalized.",
        "label": "Share-Based Payment Arrangement, Expense",
        "terseLabel": "Stock based compensation"
       }
      }
     },
     "localname": "AllocatedShareBasedCompensationExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ArrangementsAndNonarrangementTransactionsMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.",
        "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Domain]"
       }
      }
     },
     "localname": "ArrangementsAndNonarrangementTransactionsMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_AssetImpairmentCharges": {
     "auth_ref": [
      "r62",
      "r84"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.",
        "label": "Asset Impairment Charges",
        "terseLabel": "Loss on impairment of Assets"
       }
      }
     },
     "localname": "AssetImpairmentCharges",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Assets": {
     "auth_ref": [
      "r141",
      "r162",
      "r197",
      "r227",
      "r277",
      "r281",
      "r285",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r416",
      "r420",
      "r426",
      "r529",
      "r570",
      "r571",
      "r615"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets",
        "totalLabel": "Total Assets"
       }
      }
     },
     "localname": "Assets",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Assets [Abstract]",
        "terseLabel": "ASSETS"
       }
      }
     },
     "localname": "AssetsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsCurrent": {
     "auth_ref": [
      "r189",
      "r204",
      "r227",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r416",
      "r420",
      "r426",
      "r529",
      "r570",
      "r571",
      "r615"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.",
        "label": "Assets, Current",
        "terseLabel": "Current Assets",
        "totalLabel": "Total Current Assets"
       }
      }
     },
     "localname": "AssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_AssetsCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Assets, Current [Abstract]",
        "terseLabel": "Current Assets"
       }
      }
     },
     "localname": "AssetsCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_AssetsNoncurrent": {
     "auth_ref": [
      "r227",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r416",
      "r420",
      "r426",
      "r570",
      "r571",
      "r615"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.",
        "label": "Assets, Noncurrent",
        "terseLabel": "Noncurrent Assets"
       }
      }
     },
     "localname": "AssetsNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).",
        "label": "Basis of Accounting, Policy [Policy Text Block]",
        "terseLabel": "Basis of Presentation"
       }
      }
     },
     "localname": "BasisOfAccountingPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_BusinessDescriptionAndBasisOfPresentationTextBlock": {
     "auth_ref": [
      "r0",
      "r71",
      "r77"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for the business description and basis of presentation concepts. Business description describes the nature and type of organization including but not limited to organizational structure as may be applicable to holding companies, parent and subsidiary relationships, business divisions, business units, business segments, affiliates and information about significant ownership of the reporting entity. Basis of presentation describes the underlying basis used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).",
        "label": "Business Description and Basis of Presentation [Text Block]",
        "terseLabel": "ORGANIZATION AND DESCRIPTION OF BUSINESS"
       }
      }
     },
     "localname": "BusinessDescriptionAndBasisOfPresentationTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusiness"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Capital": {
     "auth_ref": [
      "r480"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of total capital as defined by regulatory framework.",
        "label": "Banking Regulation, Total Capital, Actual",
        "terseLabel": "Working capital (in Dollars)"
       }
      }
     },
     "localname": "Capital",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash and Cash Equivalents [Abstract]",
        "terseLabel": "Cash and cash equivalents and restricted cash"
       }
      }
     },
     "localname": "CashAndCashEquivalentsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r64",
      "r192",
      "r505"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.",
        "label": "Cash and Cash Equivalents, at Carrying Value",
        "terseLabel": "Cash and cash equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "auth_ref": [
      "r65"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.",
        "label": "Cash and Cash Equivalents, Policy [Policy Text Block]",
        "terseLabel": "Cash and Cash Equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy": {
     "auth_ref": [
      "r65",
      "r140"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Entity's cash and cash equivalents accounting policy with respect to restricted balances. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.",
        "label": "Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]",
        "terseLabel": "Restricted Cash Equivalents"
       }
      }
     },
     "localname": "CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r58",
      "r64",
      "r70"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents",
        "periodEndLabel": "Ending",
        "periodStartLabel": "Beginning"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "auth_ref": [
      "r58",
      "r130"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "totalLabel": "Net increase(decrease ) in cash and cash equivalents and restricted cash"
       }
      }
     },
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ClassOfStockDomain": {
     "auth_ref": [
      "r198",
      "r199",
      "r200",
      "r227",
      "r248",
      "r249",
      "r252",
      "r254",
      "r263",
      "r264",
      "r293",
      "r308",
      "r311",
      "r312",
      "r313",
      "r317",
      "r318",
      "r347",
      "r348",
      "r350",
      "r354",
      "r360",
      "r426",
      "r500",
      "r532",
      "r552",
      "r562"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock.",
        "label": "Class of Stock [Domain]"
       }
      }
     },
     "localname": "ClassOfStockDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1": {
     "auth_ref": [
      "r361"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Exercise price per share or per unit of warrants or rights outstanding.",
        "label": "Class of Warrant or Right, Exercise Price of Warrants or Rights",
        "terseLabel": "Warrants exercise price (in Dollars per share)"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares.",
        "label": "Class of Warrant or Right, Number of Securities Called by Each Warrant or Right",
        "terseLabel": "Warrants exercised"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights": {
     "auth_ref": [
      "r361"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.",
        "label": "Class of Warrant or Right, Number of Securities Called by Warrants or Rights",
        "terseLabel": "Convertible promissory note, shares (in Shares)"
       }
      }
     },
     "localname": "ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CollaborativeArrangementDisclosureTextBlock": {
     "auth_ref": [
      "r411",
      "r412",
      "r414"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for collaborative arrangements in which the entity is a participant, including a) information about the nature and purpose of such arrangements; b) its rights and obligations thereunder; c) the accounting policy for collaborative arrangements; and d) the income statement classification and amounts attributable to transactions arising from the collaborative arrangement between participants.",
        "label": "Collaborative Arrangement Disclosure [Text Block]",
        "terseLabel": "COLLABORATIVE AGREEMENTS"
       }
      }
     },
     "localname": "CollaborativeArrangementDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreements"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CollaborativeArrangementMember": {
     "auth_ref": [
      "r413"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contractual arrangement that involves two or more parties that both: (i) actively participate in a joint operating activity and (ii) are exposed to significant risks and rewards that depend on the commercial success of the joint operating activity.",
        "label": "Collaborative Arrangement [Member]",
        "terseLabel": "Collaborative Agreement [Member]"
       }
      }
     },
     "localname": "CollaborativeArrangementMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommitmentsAndContingencies": {
     "auth_ref": [
      "r30",
      "r149",
      "r171"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Represents the caption on the face of the balance sheet to indicate that the entity has entered into (1) purchase or supply arrangements that will require expending a portion of its resources to meet the terms thereof, and (2) is exposed to potential losses or, less frequently, gains, arising from (a) possible claims against a company's resources due to future performance under contract terms, and (b) possible losses or likely gains from uncertainties that will ultimately be resolved when one or more future events that are deemed likely to occur do occur or fail to occur.",
        "label": "Commitments and Contingencies",
        "terseLabel": "COMMITMENTS AND CONTINGENCIES"
       }
      }
     },
     "localname": "CommitmentsAndContingencies",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments and Contingencies Disclosure [Abstract]"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "auth_ref": [
      "r91",
      "r302",
      "r303",
      "r492",
      "r568"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for commitments and contingencies.",
        "label": "Commitments and Contingencies Disclosure [Text Block]",
        "terseLabel": "COMMITMENTS AND CONTINGENCIES"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CommitmentsandContingencies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CommitmentsAndContingenciesPolicyTextBlock": {
     "auth_ref": [
      "r92",
      "r493"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.",
        "label": "Commitments and Contingencies, Policy [Policy Text Block]",
        "terseLabel": "Commitments and Contingencies"
       }
      }
     },
     "localname": "CommitmentsAndContingenciesPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_CommonStockMember": {
     "auth_ref": [
      "r558",
      "r559",
      "r610"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Stock that is subordinate to all other stock of the issuer.",
        "label": "Common Stock [Member]",
        "terseLabel": "Common Stock",
        "verboseLabel": "Common Stock [Member]"
       }
      }
     },
     "localname": "CommonStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of common stock.",
        "label": "Common Stock, Par or Stated Value Per Share",
        "terseLabel": "Common stock, par value (in Dollars per share)"
       }
      }
     },
     "localname": "CommonStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.",
        "label": "Common Stock, Shares Authorized",
        "terseLabel": "Common stock, shares authorized"
       }
      }
     },
     "localname": "CommonStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesIssued": {
     "auth_ref": [
      "r12"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.",
        "label": "Common Stock, Shares, Issued",
        "terseLabel": "Common stock, shares issued",
        "verboseLabel": "Common shares, issued (in Shares)"
       }
      }
     },
     "localname": "CommonStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "auth_ref": [
      "r12",
      "r97"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.",
        "label": "Common Stock, Shares, Outstanding",
        "terseLabel": "Common stock, shares outstanding"
       }
      }
     },
     "localname": "CommonStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_CommonStockValue": {
     "auth_ref": [
      "r12",
      "r529"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Common Stock, Value, Issued",
        "terseLabel": "Common stock, $0.001 par value, 100,000,000 authorized, 32,857,329 and 28,926,322 shares issued and outstanding as of December 31, 2022 and 2021, respectively"
       }
      }
     },
     "localname": "CommonStockValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CompensationRelatedCostsPolicyTextBlock": {
     "auth_ref": [
      "r107"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for salaries, bonuses, incentive awards, postretirement and postemployment benefits granted to employees, including equity-based arrangements; discloses methodologies for measurement, and the bases for recognizing related assets and liabilities and recognizing and reporting compensation expense.",
        "label": "Compensation Related Costs, Policy [Policy Text Block]",
        "terseLabel": "Stock-based Compensation"
       }
      }
     },
     "localname": "CompensationRelatedCostsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "auth_ref": [
      "r40",
      "r208",
      "r210",
      "r217",
      "r476",
      "r481"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.",
        "label": "Comprehensive Income (Loss), Net of Tax, Attributable to Parent",
        "totalLabel": "Comprehensive loss"
       }
      }
     },
     "localname": "ComprehensiveIncomeNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConcentrationRiskCreditRisk": {
     "auth_ref": [
      "r158",
      "r267"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for credit risk.",
        "label": "Concentration Risk, Credit Risk, Policy [Policy Text Block]",
        "terseLabel": "Concentration of Credit Risk"
       }
      }
     },
     "localname": "ConcentrationRiskCreditRisk",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ConversionOfStockDescription": {
     "auth_ref": [
      "r67",
      "r68",
      "r69"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A unique description of a noncash or part noncash stock conversion. The description would be expected to include sufficient information to provide an understanding of the nature and purpose of the conversion. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.",
        "label": "Conversion of Stock, Description",
        "terseLabel": "Conversion price, description"
       }
      }
     },
     "localname": "ConversionOfStockDescription",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ConversionOfStockSharesIssued1": {
     "auth_ref": [
      "r67",
      "r68",
      "r69"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of new shares issued in the conversion of stock in a noncash (or part noncash) transaction. Noncash is defined as transactions during a period that do not result in cash receipts or cash payments in the period. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.",
        "label": "Conversion of Stock, Shares Issued",
        "terseLabel": "Shares issued"
       }
      }
     },
     "localname": "ConversionOfStockSharesIssued1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ConvertibleDebt": {
     "auth_ref": [
      "r9",
      "r143",
      "r164"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying amount of debt identified as being convertible into another form of financial instrument (typically the entity's common stock) as of the balance sheet date, which originally required full repayment more than twelve months after issuance or greater than the normal operating cycle of the company.",
        "label": "Convertible Debt",
        "terseLabel": "Convertible debenture"
       }
      }
     },
     "localname": "ConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ConvertibleNotesPayableMember": {
     "auth_ref": [
      "r7",
      "r142",
      "r160",
      "r181"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Written promise to pay a note which can be exchanged for a specified quantity of securities (typically common stock), at the option of the issuer or the holder.",
        "label": "Convertible Notes Payable [Member]",
        "terseLabel": "Convertible Note Payable [Member]"
       }
      }
     },
     "localname": "ConvertibleNotesPayableMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_CostOfGoodsAndServicesSold": {
     "auth_ref": [
      "r45",
      "r463"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities.",
        "label": "Cost of Goods and Services Sold",
        "terseLabel": "Licensing rights"
       }
      }
     },
     "localname": "CostOfGoodsAndServicesSold",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CostOfRevenue": {
     "auth_ref": [
      "r46",
      "r227",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r426",
      "r570"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period.",
        "label": "Cost of Revenue",
        "terseLabel": "Cost of revenues"
       }
      }
     },
     "localname": "CostOfRevenue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentFederalTaxExpenseBenefit": {
     "auth_ref": [
      "r555",
      "r606",
      "r608"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current national tax expense (benefit) for non-US (United States of America) jurisdiction.",
        "label": "Current Federal Tax Expense (Benefit)",
        "terseLabel": "Federal"
       }
      }
     },
     "localname": "CurrentFederalTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentForeignTaxExpenseBenefit": {
     "auth_ref": [
      "r555",
      "r606"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Current Foreign Tax Expense (Benefit)",
        "terseLabel": "Foreign"
       }
      }
     },
     "localname": "CurrentForeignTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r120",
      "r397",
      "r405",
      "r555"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) pertaining to taxable income (loss) from continuing operations.",
        "label": "Current Income Tax Expense (Benefit)",
        "terseLabel": "Total Current"
       }
      }
     },
     "localname": "CurrentIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_CurrentStateAndLocalTaxExpenseBenefit": {
     "auth_ref": [
      "r555",
      "r606",
      "r608"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, current regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.",
        "label": "Current State and Local Tax Expense (Benefit)",
        "terseLabel": "State"
       }
      }
     },
     "localname": "CurrentStateAndLocalTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bank Loans [Abstract]"
       }
      }
     },
     "localname": "DebtDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "auth_ref": [
      "r94",
      "r225",
      "r324",
      "r325",
      "r326",
      "r327",
      "r328",
      "r329",
      "r330",
      "r335",
      "r342",
      "r343",
      "r344"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.",
        "label": "Debt Disclosure [Text Block]",
        "terseLabel": "BANK LOANS"
       }
      }
     },
     "localname": "DebtDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoans"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_DebtInstrumentAxis": {
     "auth_ref": [
      "r7",
      "r8",
      "r9",
      "r142",
      "r143",
      "r160",
      "r230",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r325",
      "r331",
      "r332",
      "r333",
      "r334",
      "r336",
      "r337",
      "r338",
      "r339",
      "r340",
      "r341",
      "r441",
      "r517",
      "r518",
      "r519",
      "r520",
      "r521",
      "r553"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities.",
        "label": "Debt Instrument [Axis]"
       }
      }
     },
     "localname": "DebtInstrumentAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentConvertibleConversionPrice1": {
     "auth_ref": [
      "r93",
      "r321"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The price per share of the conversion feature embedded in the debt instrument.",
        "label": "Debt Instrument, Convertible, Conversion Price",
        "netLabel": "Initial conversion price (in Dollars per share)",
        "terseLabel": "Conversion price (in Dollars per share)",
        "verboseLabel": "Price per share (in Dollars per share)"
       }
      }
     },
     "localname": "DebtInstrumentConvertibleConversionPrice1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Minimum percentage of common stock price to conversion price of convertible debt instruments to determine eligibility of conversion.",
        "label": "Debt Instrument, Convertible, Threshold Percentage of Stock Price Trigger",
        "terseLabel": "Discount of stock price"
       }
      }
     },
     "localname": "DebtInstrumentConvertibleThresholdPercentageOfStockPriceTrigger",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentDecreaseForgiveness": {
     "auth_ref": [
      "r553"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Decrease for amounts of indebtedness forgiven by the holder of the debt instrument.",
        "label": "Debt Instrument, Decrease, Forgiveness",
        "terseLabel": "Loan forgiven"
       }
      }
     },
     "localname": "DebtInstrumentDecreaseForgiveness",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "auth_ref": [
      "r132",
      "r134",
      "r319",
      "r441",
      "r518",
      "r519"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face (par) amount of debt instrument at time of issuance.",
        "label": "Debt Instrument, Face Amount",
        "terseLabel": "Principal amount"
       }
      }
     },
     "localname": "DebtInstrumentFaceAmount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentIncreaseAccruedInterest": {
     "auth_ref": [
      "r553"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Increase for accrued, but unpaid interest on the debt instrument for the period.",
        "label": "Debt Instrument, Increase, Accrued Interest",
        "terseLabel": "Accrued convertible interest",
        "verboseLabel": "Accrued interest expense"
       }
      }
     },
     "localname": "DebtInstrumentIncreaseAccruedInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DebtInstrumentInterestRateEffectivePercentage": {
     "auth_ref": [
      "r27",
      "r132",
      "r345",
      "r441"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.",
        "label": "Debt Instrument, Interest Rate, Effective Percentage",
        "terseLabel": "Bears interest rate",
        "verboseLabel": "Bearing interest"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateEffectivePercentage",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "auth_ref": [
      "r27",
      "r320"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.",
        "label": "Debt Instrument, Interest Rate, Stated Percentage",
        "terseLabel": "Interest rate"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DebtInstrumentInterestRateTerms": {
     "auth_ref": [
      "r27"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.",
        "label": "Debt Instrument, Interest Rate Terms",
        "terseLabel": "Loan agreement, description"
       }
      }
     },
     "localname": "DebtInstrumentInterestRateTerms",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "auth_ref": [
      "r205",
      "r517",
      "r611"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.",
        "label": "Debt Instrument, Maturity Date",
        "terseLabel": "Maturity date"
       }
      }
     },
     "localname": "DebtInstrumentMaturityDate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "dateItemType"
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "auth_ref": [
      "r29",
      "r230",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r325",
      "r331",
      "r332",
      "r333",
      "r334",
      "r336",
      "r337",
      "r338",
      "r339",
      "r340",
      "r341",
      "r441",
      "r517",
      "r518",
      "r519",
      "r520",
      "r521",
      "r553"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities.",
        "label": "Debt Instrument, Name [Domain]"
       }
      }
     },
     "localname": "DebtInstrumentNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_DebtInstrumentPaymentTerms": {
     "auth_ref": [
      "r28",
      "r157"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.",
        "label": "Debt Instrument, Payment Terms",
        "terseLabel": "Debt Instrument, Payment Terms of description"
       }
      }
     },
     "localname": "DebtInstrumentPaymentTerms",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DebtInstrumentTerm": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Debt Instrument, Term",
        "terseLabel": "Debt instrument term"
       }
      }
     },
     "localname": "DebtInstrumentTerm",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis": {
     "auth_ref": [
      "r114"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of deferred compensation related to equity-based payment arrangements. Includes, but is not limited to, employment contracts with one or more selected officers or key employees. Excludes broad group equity-based compensation plans, defined benefit pension plans, defined benefit other postretirement benefit plans and other deferred compensation that is not equivalent to a defined benefit pension plan or a defined benefit other postretirement benefit plan.",
        "label": "Equity-Based Arrangements, Individual Contracts, Type of Deferred Compensation [Axis]"
       }
      }
     },
     "localname": "DeferredCompensationArrangementWithIndividualShareBasedPaymentsByTypeOfDeferredCompensationAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_DeferredFederalIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r555",
      "r607",
      "r608"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred federal tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred national tax expense (benefit) for non-US (United States of America) jurisdiction.",
        "label": "Deferred Federal Income Tax Expense (Benefit)",
        "terseLabel": "Federal"
       }
      }
     },
     "localname": "DeferredFederalIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredForeignIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r120",
      "r555",
      "r607"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred foreign income tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred Foreign Income Tax Expense (Benefit)",
        "terseLabel": "Foreign"
       }
      }
     },
     "localname": "DeferredForeignIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredIncomeTaxAssetsNet": {
     "auth_ref": [
      "r388",
      "r389"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.",
        "label": "Deferred Income Tax Assets, Net",
        "terseLabel": "Deferred tax assets, net"
       }
      }
     },
     "localname": "DeferredIncomeTaxAssetsNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r62",
      "r120",
      "r398",
      "r404",
      "r405",
      "r555"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred income tax expense (benefit) pertaining to income (loss) from continuing operations.",
        "label": "Deferred Income Tax Expense (Benefit)",
        "terseLabel": "Deferred tax"
       }
      }
     },
     "localname": "DeferredIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredIncomeTaxesAndTaxCredits": {
     "auth_ref": [
      "r63"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred income tax expense (benefit) and income tax credits.",
        "label": "Deferred Income Taxes and Tax Credits",
        "terseLabel": "Total Deferred"
       }
      }
     },
     "localname": "DeferredIncomeTaxesAndTaxCredits",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredStateAndLocalIncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r555",
      "r607",
      "r608"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred state and local tax expense (benefit) attributable to income (loss) from continuing operations. Includes, but is not limited to, deferred regional, territorial, and provincial tax expense (benefit) for non-US (United States of America) jurisdiction.",
        "label": "Deferred State and Local Income Tax Expense (Benefit)",
        "terseLabel": "State"
       }
      }
     },
     "localname": "DeferredStateAndLocalIncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofincometaxexpenseTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsLiabilitiesNet": {
     "auth_ref": [
      "r604"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, without jurisdictional netting.",
        "label": "Deferred Tax Assets, Net",
        "terseLabel": "Deferred tax assets, net"
       }
      }
     },
     "localname": "DeferredTaxAssetsLiabilitiesNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsOperatingLossCarryforwardsForeign": {
     "auth_ref": [
      "r118",
      "r605"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before allocation of valuation allowances of deferred tax asset attributable to deductible foreign operating loss carryforwards.",
        "label": "Deferred Tax Assets, Operating Loss Carryforwards, Foreign",
        "terseLabel": "Net operating loss carryforwards in the Taiwan"
       }
      }
     },
     "localname": "DeferredTaxAssetsOperatingLossCarryforwardsForeign",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DeferredTaxAssetsValuationAllowance": {
     "auth_ref": [
      "r394"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.",
        "label": "Deferred Tax Assets, Valuation Allowance",
        "negatedLabel": "Valuation allowance"
       }
      }
     },
     "localname": "DeferredTaxAssetsValuationAllowance",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DefinedBenefitPlanServiceCost": {
     "auth_ref": [
      "r363",
      "r365",
      "r367",
      "r523",
      "r524"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cost for actuarial present value of benefits attributed to service rendered by employee for defined benefit plan.",
        "label": "Defined Benefit Plan, Service Cost",
        "terseLabel": "Employee benefits amount"
       }
      }
     },
     "localname": "DefinedBenefitPlanServiceCost",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_Depreciation": {
     "auth_ref": [
      "r62",
      "r85"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation.",
        "label": "Depreciation",
        "terseLabel": "Depreciation"
       }
      }
     },
     "localname": "Depreciation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "auth_ref": [
      "r62",
      "r274"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.",
        "label": "Depreciation, Depletion and Amortization",
        "terseLabel": "Depreciation expense"
       }
      }
     },
     "localname": "DepreciationDepletionAndAmortization",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeCollateralRightToReclaimCash": {
     "auth_ref": [
      "r35",
      "r129",
      "r206",
      "r508"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of right to receive cash collateral under master netting arrangements that have not been offset against derivative liabilities.",
        "label": "Derivative Liability, Subject to Master Netting Arrangement, Collateral, Right to Reclaim Cash Not Offset",
        "terseLabel": "Net cash outflows (in Dollars)"
       }
      }
     },
     "localname": "DerivativeCollateralRightToReclaimCash",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DerivativeFixedInterestRate": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Fixed interest rate related to the interest rate derivative.",
        "label": "Derivative, Fixed Interest Rate",
        "terseLabel": "Interest at a fixed rate"
       }
      }
     },
     "localname": "DerivativeFixedInterestRate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_DueFromEmployeesNoncurrent": {
     "auth_ref": [
      "r135",
      "r453"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amounts due from an Entity employee, not to include stockholders or officers, which are usually due after 1 year (or 1 business cycle).",
        "label": "Due from Employees, Noncurrent",
        "terseLabel": "Due amount"
       }
      }
     },
     "localname": "DueFromEmployeesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueFromOtherRelatedPartiesCurrent": {
     "auth_ref": [
      "r135",
      "r556"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount receivable from related parties classified as other, due within one year or the normal operating cycle, if longer.",
        "label": "Due from Other Related Parties, Current",
        "terseLabel": "Due from rgene amounted"
       }
      }
     },
     "localname": "DueFromOtherRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueFromRelatedPartiesNoncurrent": {
     "auth_ref": [
      "r193",
      "r310",
      "r311",
      "r312",
      "r316",
      "r317",
      "r318",
      "r452",
      "r556"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 9.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date, which are usually due after one year (or one business cycle).",
        "label": "Due from Related Parties, Noncurrent",
        "terseLabel": "Due from related parties \u2013 noncurrent"
       }
      }
     },
     "localname": "DueFromRelatedPartiesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueToOtherRelatedPartiesCurrentAndNoncurrent": {
     "auth_ref": [
      "r135",
      "r148",
      "r174",
      "r556"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount payable to related parties classified as other.",
        "label": "Due to Other Related Parties",
        "terseLabel": "Amount received"
       }
      }
     },
     "localname": "DueToOtherRelatedPartiesCurrentAndNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_DueToRelatedPartiesCurrent": {
     "auth_ref": [
      "r22",
      "r310",
      "r311",
      "r312",
      "r316",
      "r317",
      "r318",
      "r452",
      "r556"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).",
        "label": "Due to Related Parties, Current",
        "terseLabel": "Due to related parties"
       }
      }
     },
     "localname": "DueToRelatedPartiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EarningsPerShareAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Earnings Per Share [Abstract]",
        "terseLabel": "Net loss per share:"
       }
      }
     },
     "localname": "EarningsPerShareAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_EarningsPerShareBasic": {
     "auth_ref": [
      "r218",
      "r236",
      "r237",
      "r238",
      "r239",
      "r240",
      "r245",
      "r248",
      "r252",
      "r253",
      "r254",
      "r258",
      "r424",
      "r425",
      "r477",
      "r482",
      "r512"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.",
        "label": "Earnings Per Share, Basic",
        "terseLabel": "Basic and diluted (in Dollars per share)"
       }
      }
     },
     "localname": "EarningsPerShareBasic",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerShareDiluted": {
     "auth_ref": [
      "r218",
      "r236",
      "r237",
      "r238",
      "r239",
      "r240",
      "r248",
      "r252",
      "r253",
      "r254",
      "r258",
      "r424",
      "r425",
      "r477",
      "r482",
      "r512"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.",
        "label": "Earnings Per Share, Diluted",
        "terseLabel": "Basic and diluted"
       }
      }
     },
     "localname": "EarningsPerShareDiluted",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "auth_ref": [
      "r72",
      "r73"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.",
        "label": "Earnings Per Share, Policy [Policy Text Block]",
        "terseLabel": "Loss Per Share of Common Stock"
       }
      }
     },
     "localname": "EarningsPerSharePolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EarningsPerShareTextBlock": {
     "auth_ref": [
      "r255",
      "r256",
      "r257",
      "r259"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for earnings per share.",
        "label": "Earnings Per Share [Text Block]",
        "terseLabel": "LOSS PER SHARE"
       }
      }
     },
     "localname": "EarningsPerShareTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LossPerShare"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "auth_ref": [
      "r431"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 4.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Effect of Exchange Rate on Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Continuing Operations",
        "terseLabel": "Effect of exchange rate changes on cash and cash equivalents and restricted cash"
       }
      }
     },
     "localname": "EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions": {
     "auth_ref": [
      "r382"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of tax benefit from exercise of option under share-based payment arrangement.",
        "label": "Share-Based Payment Arrangement, Exercise of Option, Tax Benefit",
        "terseLabel": "Stock-based compensation expense (in Dollars)"
       }
      }
     },
     "localname": "EmployeeServiceShareBasedCompensationTaxBenefitFromExerciseOfStockOptions",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EmployeeStockOptionMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share-based payment arrangement granting right, subject to vesting and other restrictions, to purchase or sell certain number of shares at predetermined price for specified period of time.",
        "label": "Share-Based Payment Arrangement, Option [Member]",
        "terseLabel": "Stock Options [Member]"
       }
      }
     },
     "localname": "EmployeeStockOptionMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]",
        "terseLabel": "Equity"
       }
      }
     },
     "localname": "EquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_EquityComponentDomain": {
     "auth_ref": [
      "r97",
      "r186",
      "r212",
      "r213",
      "r214",
      "r231",
      "r232",
      "r233",
      "r235",
      "r241",
      "r243",
      "r262",
      "r294",
      "r362",
      "r383",
      "r384",
      "r385",
      "r400",
      "r401",
      "r423",
      "r432",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r448",
      "r486",
      "r487",
      "r488"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc.",
        "label": "Equity Component [Domain]"
       }
      }
     },
     "localname": "EquityComponentDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_EquityMethodInvestments": {
     "auth_ref": [
      "r79",
      "r278",
      "r536"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.",
        "label": "Equity Method Investments",
        "terseLabel": "Equity Method Investments, net"
       }
      }
     },
     "localname": "EquityMethodInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_EquityMethodInvestmentsTextBlock": {
     "auth_ref": [
      "r80"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.",
        "label": "Equity Method Investments [Table Text Block]",
        "terseLabel": "Schedule of equity investments"
       }
      }
     },
     "localname": "EquityMethodInvestmentsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_EquitySecuritiesFvNiRealizedGainLoss": {
     "auth_ref": [
      "r483",
      "r564"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 6.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of realized gain (loss) from sale of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI).",
        "label": "Equity Securities, FV-NI, Realized Gain (Loss)",
        "terseLabel": "Gain/Loss on investment in equity securities"
       }
      }
     },
     "localname": "EquitySecuritiesFvNiRealizedGainLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ExcessStockSharesAuthorized": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Maximum number of excess stock shares permitted to be issued.",
        "label": "Excess Stock, Shares Authorized",
        "terseLabel": "Common stock authorized (in Shares)"
       }
      }
     },
     "localname": "ExcessStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ExcessStockSharesIssued": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of excess stock shares of an entity that have been sold or granted to shareholders.",
        "label": "Excess Stock, Shares Issued",
        "terseLabel": "Common stock issued",
        "verboseLabel": "Common shares, issued"
       }
      }
     },
     "localname": "ExcessStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_FairValueMeasurementPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for fair value measurements of financial and non-financial assets, liabilities and instruments classified in shareholders' equity. Disclosures include, but are not limited to, how an entity that manages a group of financial assets and liabilities on the basis of its net exposure measures the fair value of those assets and liabilities.",
        "label": "Fair Value Measurement, Policy [Policy Text Block]",
        "terseLabel": "Fair Value Measurements"
       }
      }
     },
     "localname": "FairValueMeasurementPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_FiscalPeriod": {
     "auth_ref": [
      "r121"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for determining an entity's fiscal year or other fiscal period. This disclosure may include identification of the fiscal period end-date, the length of the fiscal period, any reporting period lag between the entity and its subsidiaries, or equity investees. If a reporting lag exists, the closing date of the entity having a different period end is generally noted, along with an explanation of the necessity for using different closing dates. Any intervening events that materially affect the entity's financial position or results of operations are generally also disclosed.",
        "label": "Fiscal Period, Policy [Policy Text Block]",
        "terseLabel": "Fiscal Year"
       }
      }
     },
     "localname": "FiscalPeriod",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ForeignCurrencyTransactionGainLossBeforeTax": {
     "auth_ref": [
      "r427",
      "r428",
      "r429",
      "r430"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 5.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement.",
        "label": "Foreign Currency Transaction Gain (Loss), before Tax",
        "terseLabel": "Gain/Loss on foreign exchange changes"
       }
      }
     },
     "localname": "ForeignCurrencyTransactionGainLossBeforeTax",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock": {
     "auth_ref": [
      "r439"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.",
        "label": "Foreign Currency Transactions and Translations Policy [Policy Text Block]",
        "terseLabel": "Foreign-currency Transactions"
       }
      }
     },
     "localname": "ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GainLossOnSalesOfLoansNet": {
     "auth_ref": [
      "r62",
      "r154",
      "r178"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net gain (loss) resulting from a sale of loans, including adjustments to record loans classified as held-for-sale at the lower-of-cost-or-market and fair value adjustments to loan held for investment purposes.",
        "label": "Gain (Loss) on Sales of Loans, Net",
        "terseLabel": "Net sales"
       }
      }
     },
     "localname": "GainLossOnSalesOfLoansNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock": {
     "auth_ref": [
      "r81",
      "r82"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for goodwill and intangible assets. This accounting policy also may address how an entity assesses and measures impairment of goodwill and intangible assets.",
        "label": "Goodwill and Intangible Assets, Policy [Policy Text Block]",
        "terseLabel": "Goodwill"
       }
      }
     },
     "localname": "GoodwillAndIntangibleAssetsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_GoodwillImpairmentLoss": {
     "auth_ref": [
      "r62",
      "r299",
      "r300",
      "r301",
      "r516"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 10.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of loss from the write-down of an asset representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.",
        "label": "Goodwill, Impairment Loss",
        "negatedLabel": "Impairment loss"
       }
      }
     },
     "localname": "GoodwillImpairmentLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_GrossProfit": {
     "auth_ref": [
      "r44",
      "r227",
      "r277",
      "r280",
      "r284",
      "r286",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r426",
      "r514",
      "r570"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.",
        "label": "Gross Profit",
        "terseLabel": "Gross profit",
        "totalLabel": "Gross profit"
       }
      }
     },
     "localname": "GrossProfit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Ratio of the allowance for doubtful accounts to accounts receivable, expressed as a percentage, for health care organizations.",
        "label": "Health Care Organization, Allowance for Doubtful Accounts, Percentage of Accounts Receivable",
        "terseLabel": "Account receivable"
       }
      }
     },
     "localname": "HealthCareOrganizationAllowanceForDoubtfulAccountsPercentageOfAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_IPOMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "First sale of stock by a private company to the public.",
        "label": "IPO [Member]",
        "terseLabel": "IPO [Member]"
       }
      }
     },
     "localname": "IPOMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock": {
     "auth_ref": [
      "r83",
      "r89"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for recognizing and measuring the impairment of long-lived assets. An entity also may disclose its accounting policy for long-lived assets to be sold. This policy excludes goodwill and intangible assets.",
        "label": "Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]",
        "terseLabel": "Impairment of Long-Lived Assets"
       }
      }
     },
     "localname": "ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "auth_ref": [
      "r41",
      "r139",
      "r151",
      "r177",
      "r277",
      "r280",
      "r284",
      "r286",
      "r478",
      "r514"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_ProfitLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "totalLabel": "Loss before provision income tax"
       }
      }
     },
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeLossFromEquityMethodInvestments": {
     "auth_ref": [
      "r42",
      "r62",
      "r79",
      "r150",
      "r175",
      "r275"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (loss) for proportionate share of equity method investee's income (loss).",
        "label": "Income (Loss) from Equity Method Investments",
        "terseLabel": "Share of equity method investee losses"
       }
      }
     },
     "localname": "IncomeLossFromEquityMethodInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofequityinvestmentsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeStatementAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "localname": "IncomeStatementAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Tax Disclosure [Abstract]"
       }
      }
     },
     "localname": "IncomeTaxDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncomeTaxDisclosureTextBlock": {
     "auth_ref": [
      "r228",
      "r391",
      "r392",
      "r396",
      "r402",
      "r406",
      "r408",
      "r409",
      "r410"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.",
        "label": "Income Tax Disclosure [Text Block]",
        "terseLabel": "INCOME TAXES"
       }
      }
     },
     "localname": "IncomeTaxDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/IncomeTaxes"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "auth_ref": [
      "r229",
      "r242",
      "r243",
      "r276",
      "r390",
      "r403",
      "r407",
      "r484"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_ProfitLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.",
        "label": "Income Tax Expense (Benefit)",
        "terseLabel": "Provision for income tax expense"
       }
      }
     },
     "localname": "IncomeTaxExpenseBenefit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxPolicyTextBlock": {
     "auth_ref": [
      "r211",
      "r386",
      "r387",
      "r392",
      "r393",
      "r395",
      "r399"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.",
        "label": "Income Tax, Policy [Policy Text Block]",
        "terseLabel": "Income Taxes"
       }
      }
     },
     "localname": "IncomeTaxPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost": {
     "auth_ref": [
      "r603"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of reported income tax expense (benefit) in excess of (less than) expected income tax expense (benefit) computed by applying domestic federal statutory income tax rate to pretax income (loss) from continuing operation, attributable to nondeductible expense for award under share-based payment arrangement. Includes, but is not limited to, expense determined to be nondeductible upon grant or after for award under share-based payment arrangement.",
        "label": "Effective Income Tax Rate Reconciliation, Nondeductible Expense, Share-Based Payment Arrangement, Amount",
        "terseLabel": "Stock options (in Dollars)"
       }
      }
     },
     "localname": "IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncomeTaxesPaid": {
     "auth_ref": [
      "r59",
      "r66"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.",
        "label": "Income Taxes Paid",
        "terseLabel": "Income taxes paid"
       }
      }
     },
     "localname": "IncomeTaxesPaid",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsPayable": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 7.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business.",
        "label": "Increase (Decrease) in Accounts Payable",
        "terseLabel": "Increase (decrease) in accounts payable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 15.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.",
        "label": "Increase (Decrease) in Accounts Receivable",
        "negatedLabel": "Decrease (increase) in accounts receivable"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities": {
     "auth_ref": [
      "r550"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 8.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in accrued expenses, and obligations classified as other.",
        "label": "Increase (Decrease) in Accrued Liabilities and Other Operating Liabilities",
        "terseLabel": "Increase (decrease) in accrued expenses and other current liabilities"
       }
      }
     },
     "localname": "IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDueFromRelatedParties": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 16.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity.",
        "label": "Increase (Decrease) in Due from Related Parties",
        "negatedLabel": "Decrease (increase) in due from related parties"
       }
      }
     },
     "localname": "IncreaseDecreaseInDueFromRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInDueToRelatedParties": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 9.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.",
        "label": "Increase (Decrease) in Due to Related Parties",
        "terseLabel": "Increase (decrease) in due to related parties"
       }
      }
     },
     "localname": "IncreaseDecreaseInDueToRelatedParties",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInInventories": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 17.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.",
        "label": "Increase (Decrease) in Inventories",
        "negatedLabel": "Decrease (increase) in inventories"
       }
      }
     },
     "localname": "IncreaseDecreaseInInventories",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (Decrease) in Operating Capital [Abstract]",
        "terseLabel": "Changes in operating assets and liabilities:"
       }
      }
     },
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_IncreaseDecreaseInOtherReceivables": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 18.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of increase (decrease) in receivables classified as other.",
        "label": "Increase (Decrease) in Other Receivables",
        "negatedLabel": "Increase (decrease) in advanced from customers"
       }
      }
     },
     "localname": "IncreaseDecreaseInOtherReceivables",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_IncreaseDecreaseInSecurityDeposits": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The increase (decrease) during the reporting period in security deposits.",
        "label": "Increase (Decrease) in Security Deposits",
        "terseLabel": "Decrease (increase) in prepaid expenses and other current assets"
       }
      }
     },
     "localname": "IncreaseDecreaseInSecurityDeposits",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestAndDebtExpense": {
     "auth_ref": [
      "r131"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Interest and debt related expenses associated with nonoperating financing activities of the entity.",
        "label": "Interest and Debt Expense",
        "terseLabel": "Total interest expenses"
       }
      }
     },
     "localname": "InterestAndDebtExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestAndFeeIncomeOtherLoans": {
     "auth_ref": [
      "r153"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest and fee income from loans classified as other.",
        "label": "Interest and Fee Income, Other Loans",
        "terseLabel": "Interest loan"
       }
      }
     },
     "localname": "InterestAndFeeIncomeOtherLoans",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpense": {
     "auth_ref": [
      "r133",
      "r156",
      "r215",
      "r273",
      "r440"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 9.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense.",
        "label": "Interest Expense",
        "negatedLabel": "Interest expense"
       }
      }
     },
     "localname": "InterestExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseDebt": {
     "auth_ref": [
      "r50",
      "r339",
      "r346",
      "r520",
      "r521"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of the cost of borrowed funds accounted for as interest expense for debt.",
        "label": "Interest Expense, Debt",
        "terseLabel": "Interest expenses"
       }
      }
     },
     "localname": "InterestExpenseDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseOther": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest expense classified as other.",
        "label": "Interest Expense, Other",
        "terseLabel": "Interest expenses"
       }
      }
     },
     "localname": "InterestExpenseOther",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestExpenseRelatedParty": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of interest expense incurred on a debt or other obligation to related party.",
        "label": "Interest Expense, Related Party",
        "terseLabel": "Interest expenses"
       }
      }
     },
     "localname": "InterestExpenseRelatedParty",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment": {
     "auth_ref": [
      "r155"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 8.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating interest income, including amortization and accretion of premiums and discounts, on U.S. Treasury securities and other U.S. government securities.",
        "label": "Interest Income, Securities, US Treasury and Other US Government",
        "terseLabel": "Government grant income"
       }
      }
     },
     "localname": "InterestIncomeSecuritiesUSTreasuryAndOtherUSGovernment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InterestPaidNet": {
     "auth_ref": [
      "r219",
      "r222",
      "r223"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.",
        "label": "Interest Paid, Excluding Capitalized Interest, Operating Activities",
        "terseLabel": "Interest expense paid"
       }
      }
     },
     "localname": "InterestPaidNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryCurrentTable": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about inventory expected to be sold or consumed within one year or operating cycle, if longer.",
        "label": "Inventory, Current [Table]"
       }
      }
     },
     "localname": "InventoryCurrentTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_InventoryDisclosureAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory [Abstract]"
       }
      }
     },
     "localname": "InventoryDisclosureAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_InventoryDisclosureTextBlock": {
     "auth_ref": [
      "r298"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for inventory. Includes, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the classes of inventory, and the nature of the cost elements included in inventory.",
        "label": "Inventory Disclosure [Text Block]",
        "terseLabel": "INVENTORY"
       }
      }
     },
     "localname": "InventoryDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/Inventory"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_InventoryFinishedGoods": {
     "auth_ref": [
      "r539"
     ],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofinventoryTable": {
       "order": 1.0,
       "parentTag": "us-gaap_InventoryGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before valuation and LIFO reserves of completed merchandise or goods expected to be sold within one year or operating cycle, if longer.",
        "label": "Inventory, Finished Goods, Gross",
        "terseLabel": "Finished goods"
       }
      }
     },
     "localname": "InventoryFinishedGoods",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryGross": {
     "auth_ref": [
      "r542"
     ],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofinventoryTable": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.",
        "label": "Inventory, Gross",
        "totalLabel": "Inventories, net"
       }
      }
     },
     "localname": "InventoryGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Schedule Of Inventory [Abstract]"
       }
      }
     },
     "localname": "InventoryLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_InventoryNet": {
     "auth_ref": [
      "r203",
      "r506",
      "r529"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 6.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.",
        "label": "Inventory, Net",
        "terseLabel": "Inventories, net"
       }
      }
     },
     "localname": "InventoryNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryPolicyTextBlock": {
     "auth_ref": [
      "r191",
      "r202",
      "r260",
      "r296",
      "r297",
      "r298",
      "r462",
      "r509"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of inventory accounting policy for inventory classes, including, but not limited to, basis for determining inventory amounts, methods by which amounts are added and removed from inventory classes, loss recognition on impairment of inventories, and situations in which inventories are stated above cost.",
        "label": "Inventory, Policy [Policy Text Block]",
        "terseLabel": "Inventory"
       }
      }
     },
     "localname": "InventoryPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_InventoryRawMaterials": {
     "auth_ref": [
      "r541"
     ],
     "calculation": {
      "http://metuboutique.com/role/ScheduleofinventoryTable": {
       "order": 2.0,
       "parentTag": "us-gaap_InventoryGross",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before valuation and LIFO reserves of raw materials expected to be sold, or consumed within one year or operating cycle, if longer.",
        "label": "Inventory, Raw Materials, Gross",
        "terseLabel": "Raw materials"
       }
      }
     },
     "localname": "InventoryRawMaterials",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InventoryWorkInProcess": {
     "auth_ref": [
      "r540"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before valuation and LIFO reserves of merchandise or goods in the production process expected to be completed within one year or operating cycle, if longer.",
        "label": "Inventory, Work in Process, Gross",
        "terseLabel": "Work-in-process"
       }
      }
     },
     "localname": "InventoryWorkInProcess",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofinventoryTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InvestmentIncomeInterest": {
     "auth_ref": [
      "r49",
      "r272"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.",
        "label": "Investment Income, Interest",
        "terseLabel": "Interest income"
       }
      }
     },
     "localname": "InvestmentIncomeInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InvestmentOwnedBalancePrincipalAmount": {
     "auth_ref": [
      "r180",
      "r491"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For investments which are quantified by principal amount, the principle balance held at close of period.",
        "label": "Investment Owned, Balance, Principal Amount",
        "terseLabel": "Principal amount"
       }
      }
     },
     "localname": "InvestmentOwnedBalancePrincipalAmount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_InvestmentTaxCredit": {
     "auth_ref": [
      "r63"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount deducted from an entities' taxes, reflecting a percentage of an amount invested in certain assets spread over the useful life of those assets; includes deferred investment tax credits.",
        "label": "Investment Tax Credit",
        "terseLabel": "Tax credit of investment"
       }
      }
     },
     "localname": "InvestmentTaxCredit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LandAndLandImprovements": {
     "auth_ref": [
      "r537"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation and depletion of real estate held for productive use and additions or improvements to real estate held for productive use, examples include, but are not limited to, walkways, driveways, fences, and parking lots. Excludes land held for sale.",
        "label": "Land and Land Improvements",
        "terseLabel": "Land value"
       }
      }
     },
     "localname": "LandAndLandImprovements",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LandMember": {
     "auth_ref": [
      "r575"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Part of earth's surface not covered by water.",
        "label": "Land [Member]",
        "terseLabel": "Land [Member]"
       }
      }
     },
     "localname": "LandMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_LeasesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Leases [Abstract]"
       }
      }
     },
     "localname": "LeasesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_LegalFees": {
     "auth_ref": [
      "r47"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of expense provided in the period for legal costs incurred on or before the balance sheet date pertaining to resolved, pending or threatened litigation, including arbitration and mediation proceedings.",
        "label": "Legal Fees",
        "terseLabel": "Legal fees (in Dollars)"
       }
      }
     },
     "localname": "LegalFees",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LesseeOperatingLeasesTextBlock": {
     "auth_ref": [
      "r446"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for operating leases of lessee. Includes, but is not limited to, description of operating lease and maturity analysis of operating lease liability.",
        "label": "Lessee, Operating Leases [Text Block]",
        "terseLabel": "LEASE"
       }
      }
     },
     "localname": "LesseeOperatingLeasesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/Lease"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Liabilities": {
     "auth_ref": [
      "r24",
      "r227",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r417",
      "r420",
      "r421",
      "r426",
      "r513",
      "r570",
      "r615",
      "r616"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.",
        "label": "Liabilities",
        "totalLabel": "Total Liabilities"
       }
      }
     },
     "localname": "Liabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities [Abstract]",
        "terseLabel": "LIABILITIES AND EQUITY",
        "verboseLabel": "LIABILITIES"
       }
      }
     },
     "localname": "LiabilitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "auth_ref": [
      "r17",
      "r145",
      "r168",
      "r529",
      "r554",
      "r565",
      "r612"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": null,
       "parentTag": null,
       "root": true,
       "weight": null
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.",
        "label": "Liabilities and Equity",
        "totalLabel": "Total Liabilities and Equity"
       }
      }
     },
     "localname": "LiabilitiesAndStockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrent": {
     "auth_ref": [
      "r26",
      "r190",
      "r227",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r417",
      "r420",
      "r421",
      "r426",
      "r529",
      "r570",
      "r615",
      "r616"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.",
        "label": "Liabilities, Current",
        "terseLabel": "Current Liabilities",
        "totalLabel": "Total Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities, Current [Abstract]",
        "terseLabel": "Current Liabilities"
       }
      }
     },
     "localname": "LiabilitiesCurrentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_LiabilitiesNoncurrent": {
     "auth_ref": [
      "r3",
      "r4",
      "r5",
      "r9",
      "r10",
      "r227",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r417",
      "r420",
      "r421",
      "r426",
      "r570",
      "r615",
      "r616"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer.",
        "label": "Liabilities, Noncurrent",
        "terseLabel": "Noncurrent Liabilities"
       }
      }
     },
     "localname": "LiabilitiesNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LoansPayable": {
     "auth_ref": [
      "r9",
      "r143",
      "r159"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).",
        "label": "Loans Payable",
        "terseLabel": "Outstanding loan balance",
        "verboseLabel": "Total loan amount"
       }
      }
     },
     "localname": "LoansPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_LongTermDebtPercentageBearingVariableInterestRate": {
     "auth_ref": [
      "r27"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The interest rate applicable to the portion of the carrying amount of long-term borrowings outstanding as of the balance sheet date, including current maturities, which accrues interest at a rate subject to change from time to time.",
        "label": "Long-Term Debt, Percentage Bearing Variable Interest, Percentage Rate",
        "terseLabel": "Interest rate percentage"
       }
      }
     },
     "localname": "LongTermDebtPercentageBearingVariableInterestRate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_LongTermInvestments": {
     "auth_ref": [
      "r194"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).",
        "label": "Long-Term Investments",
        "terseLabel": "Long-term investments"
       }
      }
     },
     "localname": "LongTermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MachineryAndEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tangible personal property used to produce goods and services, including, but is not limited to, tools, dies and molds, computer and office equipment.",
        "label": "Machinery and Equipment [Member]",
        "terseLabel": "Machinery and equipment [Member]"
       }
      }
     },
     "localname": "MachineryAndEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_MinorityInterest": {
     "auth_ref": [
      "r34",
      "r144",
      "r167",
      "r227",
      "r293",
      "r308",
      "r311",
      "r312",
      "r313",
      "r317",
      "r318",
      "r426"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which is directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent (that is, noncontrolling interest, previously referred to as minority interest).",
        "label": "Stockholders' Equity Attributable to Noncontrolling Interest",
        "terseLabel": "Noncontrolling interest"
       }
      }
     },
     "localname": "MinorityInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_MortgageNotesPayableDisclosureTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for mortgage notes payable.",
        "label": "Mortgage Notes Payable Disclosure [Text Block]",
        "terseLabel": "NOTES PAYABLE"
       }
      }
     },
     "localname": "MortgageNotesPayableDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/NotesPayable"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "auth_ref": [
      "r221"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "totalLabel": "Net cash provided by financing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Cash Provided by (Used in) Financing Activities [Abstract]",
        "terseLabel": "Cash flows from financing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "auth_ref": [
      "r221"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "totalLabel": "Net cash used in investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Cash Provided by (Used in) Investing Activities [Abstract]",
        "terseLabel": "Cash flows from investing activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "auth_ref": [
      "r58",
      "r60",
      "r63"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0
      }
     },
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "totalLabel": "Net cash used in operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Cash Provided by (Used in) Operating Activities [Abstract]",
        "terseLabel": "Cash flows from operating activities"
       }
      }
     },
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NetIncomeLoss": {
     "auth_ref": [
      "r43",
      "r63",
      "r152",
      "r176",
      "r188",
      "r207",
      "r209",
      "r214",
      "r227",
      "r234",
      "r236",
      "r237",
      "r238",
      "r239",
      "r242",
      "r243",
      "r250",
      "r277",
      "r280",
      "r284",
      "r286",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r425",
      "r426",
      "r514",
      "r570"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.",
        "label": "Net Income (Loss) Attributable to Parent",
        "totalLabel": "Net loss attributed to ABVC and subsidiaries"
       }
      }
     },
     "localname": "NetIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r124",
      "r128",
      "r207",
      "r209",
      "r242",
      "r243",
      "r547"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of Net Income (Loss) attributable to noncontrolling interest.",
        "label": "Net Income (Loss) Attributable to Noncontrolling Interest",
        "terseLabel": "Net loss attributable to noncontrolling interests"
       }
      }
     },
     "localname": "NetIncomeLossAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": {
     "auth_ref": [
      "r236",
      "r237",
      "r238",
      "r239",
      "r245",
      "r246",
      "r251",
      "r254",
      "r277",
      "r280",
      "r284",
      "r286",
      "r514"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.",
        "label": "Net Income (Loss) Available to Common Stockholders, Basic",
        "terseLabel": "Net loss",
        "verboseLabel": "Net loss attributable to ABVC\u2019s common stockholders (in Dollars)"
       }
      }
     },
     "localname": "NetIncomeLossAvailableToCommonStockholdersBasic",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoflosspershareTable",
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.",
        "label": "New Accounting Pronouncements, Policy [Policy Text Block]",
        "terseLabel": "Recent Accounting Pronouncements"
       }
      }
     },
     "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_NoncashInvestingAndFinancingItemsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Noncash Investing and Financing Items [Abstract]",
        "terseLabel": "Non-cash financing and investing activities"
       }
      }
     },
     "localname": "NoncashInvestingAndFinancingItemsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NoncontrollingInterestMember": {
     "auth_ref": [
      "r122",
      "r362",
      "r558",
      "r559",
      "r560"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest.",
        "label": "Noncontrolling Interest [Member]",
        "terseLabel": "Non controlling Interest"
       }
      }
     },
     "localname": "NoncontrollingInterestMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Nonoperating Income (Expense) [Abstract]",
        "terseLabel": "Other income (expense)"
       }
      }
     },
     "localname": "NonoperatingIncomeExpenseAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_NotesPayableAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable [Abstract]"
       }
      }
     },
     "localname": "NotesPayableAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OfficeEquipmentMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tangible personal property used in an office setting. Examples include, but are not limited to, computers, copiers and fax machine.",
        "label": "Office Equipment [Member]",
        "terseLabel": "Office equipment [Member]"
       }
      }
     },
     "localname": "OfficeEquipmentMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_OperatingExpenses": {
     "auth_ref": [],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.",
        "label": "Operating Expenses",
        "totalLabel": "Total operating expenses"
       }
      }
     },
     "localname": "OperatingExpenses",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingExpensesAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating Expenses [Abstract]",
        "terseLabel": "Operating expenses"
       }
      }
     },
     "localname": "OperatingExpensesAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OperatingIncomeLoss": {
     "auth_ref": [
      "r277",
      "r280",
      "r284",
      "r286",
      "r514"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The net result for the period of deducting operating expenses from operating revenues.",
        "label": "Operating Income (Loss)",
        "totalLabel": "Loss from operations"
       }
      }
     },
     "localname": "OperatingIncomeLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseExpense": {
     "auth_ref": [
      "r613"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating lease expense. Excludes sublease income.",
        "label": "Operating Lease, Expense",
        "terseLabel": "Operating lease expenses"
       }
      }
     },
     "localname": "OperatingLeaseExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofleaseexpensesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLeaseIncomeLeasePayments": {
     "auth_ref": [
      "r261",
      "r447"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of operating lease income from lease payments paid and payable to lessor. Excludes variable lease payments not included in measurement of lease receivable.",
        "label": "Operating Lease, Lease Income, Lease Payments",
        "terseLabel": "Cash paid for amounts included in the measurement of operating lease liabilities"
       }
      }
     },
     "localname": "OperatingLeaseLeaseIncomeLeasePayments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofleaseexpensesTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiability": {
     "auth_ref": [
      "r443"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease.",
        "label": "Operating Lease, Liability",
        "terseLabel": "Operating lease liabilities"
       }
      }
     },
     "localname": "OperatingLeaseLiability",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityCurrent": {
     "auth_ref": [
      "r443"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as current.",
        "label": "Operating Lease, Liability, Current",
        "terseLabel": "Operating lease liabilities \u2013 current portion"
       }
      }
     },
     "localname": "OperatingLeaseLiabilityCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseLiabilityNoncurrent": {
     "auth_ref": [
      "r443"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Present value of lessee's discounted obligation for lease payments from operating lease, classified as noncurrent.",
        "label": "Operating Lease, Liability, Noncurrent",
        "terseLabel": "Operating lease liability \u2013 noncurrent portion"
       }
      }
     },
     "localname": "OperatingLeaseLiabilityNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseRightOfUseAsset": {
     "auth_ref": [
      "r442"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 3.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of lessee's right to use underlying asset under operating lease.",
        "label": "Operating Lease, Right-of-Use Asset",
        "terseLabel": "Operating lease right-of-use assets"
       }
      }
     },
     "localname": "OperatingLeaseRightOfUseAsset",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseRightOfUseAssetAmortizationExpense": {
     "auth_ref": [
      "r551"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of amortization expense for right-of-use asset from operating lease.",
        "label": "Operating Lease, Right-of-Use Asset, Amortization Expense",
        "terseLabel": "Operating lease right-of-use assets"
       }
      }
     },
     "localname": "OperatingLeaseRightOfUseAssetAmortizationExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoperatingleasearrangementsTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent": {
     "auth_ref": [
      "r445",
      "r528"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average discount rate for operating lease calculated at point in time.",
        "label": "Operating Lease, Weighted Average Discount Rate, Percent",
        "terseLabel": "Operating leases"
       }
      }
     },
     "localname": "OperatingLeaseWeightedAverageDiscountRatePercent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofleaseexpensesTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_OperatingLeaseWeightedAverageRemainingLeaseTerm1": {
     "auth_ref": [
      "r444",
      "r528"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining lease term for operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Operating Lease, Weighted Average Remaining Lease Term",
        "terseLabel": "Operating leases"
       }
      }
     },
     "localname": "OperatingLeaseWeightedAverageRemainingLeaseTerm1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofleaseexpensesTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Description of Business [Abstract]"
       }
      }
     },
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherAssetsMiscellaneousNoncurrent": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other miscellaneous assets expected to be realized or consumed after one year or normal operating cycle, if longer.",
        "label": "Other Assets, Miscellaneous, Noncurrent",
        "negatedLabel": "Operating lease assets"
       }
      }
     },
     "localname": "OtherAssetsMiscellaneousNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax": {
     "auth_ref": [
      "r36"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTax",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature.",
        "label": "Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax",
        "terseLabel": "Foreign currency translation adjustment"
       }
      }
     },
     "localname": "OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherDeferredCostsGross": {
     "auth_ref": [
      "r538"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Gross amount of other deferred costs capitalized at the end of the reporting period. Does not include deferred finance costs or deferred acquisition costs of insurance companies.",
        "label": "Other Deferred Costs, Gross",
        "terseLabel": "Deferred tax assets, Gross"
       }
      }
     },
     "localname": "OtherDeferredCostsGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofdeferredtaxassetsliabilityTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherIncome": {
     "auth_ref": [
      "r179"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 7.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue and income classified as other.",
        "label": "Other Income",
        "terseLabel": "Other income"
       }
      }
     },
     "localname": "OtherIncome",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherNoncashIncomeExpense": {
     "auth_ref": [
      "r63"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 14.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (expense) included in net income that results in no cash inflow (outflow), classified as other.",
        "label": "Other Noncash Income (Expense)",
        "negatedLabel": "Other non-cash income and expenses"
       }
      }
     },
     "localname": "OtherNoncashIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherNoncashInvestingAndFinancingItemsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Noncash Investing and Financing Items [Abstract]",
        "terseLabel": "Cash paid during the year for:"
       }
      }
     },
     "localname": "OtherNoncashInvestingAndFinancingItemsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_OtherNonoperatingIncomeExpense": {
     "auth_ref": [
      "r51"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of income (expense) related to nonoperating activities, classified as other.",
        "label": "Other Nonoperating Income (Expense)",
        "totalLabel": "Total other income (expenses)"
       }
      }
     },
     "localname": "OtherNonoperatingIncomeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherNotesPayable": {
     "auth_ref": [
      "r9",
      "r143",
      "r164"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of long-term notes payable classified as other.",
        "label": "Other Notes Payable",
        "terseLabel": "Balance due amount"
       }
      }
     },
     "localname": "OtherNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/NotesPayableDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_OtherResearchAndDevelopmentExpense": {
     "auth_ref": [
      "r115"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of other research and development expense.",
        "label": "Other Research and Development Expense",
        "terseLabel": "Research and development expense"
       }
      }
     },
     "localname": "OtherResearchAndDevelopmentExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsForParticipationLiabilities": {
     "auth_ref": [
      "r138"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Cash payments related to participation costs.",
        "label": "Payments for Participation Liabilities",
        "terseLabel": "Compensation amount"
       }
      }
     },
     "localname": "PaymentsForParticipationLiabilities",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsOfStockIssuanceCosts": {
     "auth_ref": [
      "r57"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 5.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for cost incurred directly with the issuance of an equity security.",
        "label": "Payments of Stock Issuance Costs",
        "negatedLabel": "Payment for offering costs"
       }
      }
     },
     "localname": "PaymentsOfStockIssuanceCosts",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireInvestments": {
     "auth_ref": [
      "r53"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the purchase of all investments (debt, security, other) during the period.",
        "label": "Payments to Acquire Investments",
        "negatedLabel": "Purchase of investments"
       }
      }
     },
     "localname": "PaymentsToAcquireInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquireLongtermInvestments": {
     "auth_ref": [
      "r548"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow for securities or other assets acquired, which qualify for treatment as an investing activity and are to be liquidated, if necessary, beyond the current operating cycle. Includes cash flows from securities classified as trading securities that were acquired for reasons other than sale in the long-term.",
        "label": "Payments to Acquire Long-Term Investments",
        "negatedLabel": "Prepayment for equity investment"
       }
      }
     },
     "localname": "PaymentsToAcquireLongtermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "auth_ref": [
      "r52"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "negatedLabel": "Purchase of equipment"
       }
      }
     },
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy": {
     "auth_ref": [
      "r104",
      "r105",
      "r106"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for plans, other than pension plans, that provide postretirement benefits (including both defined benefit and defined contribution plans). This accounting policy may address (1) the types of plans sponsored by the entity, and the benefits provided by each plan (2) groups that participate in (or are covered by) each plan (3) how plan assets, liabilities and expenses are measured, including the use of any actuaries and (4) significant assumptions used by the entity to value plan assets and liabilities and how such assumptions are derived.",
        "label": "Pension and Other Postretirement Plans, Nonpension Benefits, Policy [Policy Text Block]",
        "terseLabel": "Post-retirement and post-employment benefits"
       }
      }
     },
     "localname": "PensionAndOtherPostretirementPlansNonpensionBenefitsPolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PercentageOfDebtHedgedByInterestRateDerivatives": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of an entity's outstanding debt that is designated as a hedged item in cash flow, fair value, or net investment hedge.",
        "label": "Percentage of Debt Hedged by Interest Rate Derivatives",
        "terseLabel": "Interest rate percentage"
       }
      }
     },
     "localname": "PercentageOfDebtHedgedByInterestRateDerivatives",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_PlanNameAxis": {
     "auth_ref": [
      "r577",
      "r578",
      "r579",
      "r580",
      "r581",
      "r582",
      "r583",
      "r584",
      "r585",
      "r586",
      "r587",
      "r588",
      "r589",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r598",
      "r599",
      "r600",
      "r601",
      "r602"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by plan name for share-based payment arrangement.",
        "label": "Plan Name [Axis]"
       }
      }
     },
     "localname": "PlanNameAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PlanNameDomain": {
     "auth_ref": [
      "r577",
      "r578",
      "r579",
      "r580",
      "r581",
      "r582",
      "r583",
      "r584",
      "r585",
      "r586",
      "r587",
      "r588",
      "r589",
      "r590",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r596",
      "r597",
      "r598",
      "r599",
      "r600",
      "r601",
      "r602"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Plan name for share-based payment arrangement.",
        "label": "Plan Name [Domain]"
       }
      }
     },
     "localname": "PlanNameDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "auth_ref": [
      "r11",
      "r347"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.",
        "label": "Preferred Stock, Par or Stated Value Per Share",
        "terseLabel": "Preferred stock, par value (in Dollars per share)"
       }
      }
     },
     "localname": "PreferredStockParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.",
        "label": "Preferred Stock, Shares Authorized",
        "terseLabel": "Preferred stock, shares authorized"
       }
      }
     },
     "localname": "PreferredStockSharesAuthorized",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesIssued": {
     "auth_ref": [
      "r11",
      "r347"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.",
        "label": "Preferred Stock, Shares Issued",
        "terseLabel": "Preferred stock, shares issued"
       }
      }
     },
     "localname": "PreferredStockSharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "auth_ref": [
      "r11"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.",
        "label": "Preferred Stock, Shares Outstanding",
        "terseLabel": "Preferred stock, shares outstanding"
       }
      }
     },
     "localname": "PreferredStockSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_PreferredStockValue": {
     "auth_ref": [
      "r11",
      "r529"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.",
        "label": "Preferred Stock, Value, Issued",
        "terseLabel": "Preferred stock, $0.001 par value, 20,000,000 authorized, nil shares issued and outstanding"
       }
      }
     },
     "localname": "PreferredStockValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "auth_ref": [
      "r544"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 8.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.",
        "label": "Prepaid Expense and Other Assets, Current",
        "terseLabel": "Prepaid expense and other current assets"
       }
      }
     },
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrepaidExpenseNoncurrent": {
     "auth_ref": [
      "r538"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 6.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sum of the carrying amounts as of the balance sheet date of amounts paid in advance for expenses which will be charged against earnings in periods after one year or beyond the operating cycle, if longer.",
        "label": "Prepaid Expense, Noncurrent",
        "terseLabel": "Prepaid expenses \u2013 noncurrent"
       }
      }
     },
     "localname": "PrepaidExpenseNoncurrent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrepaidInterest": {
     "auth_ref": [
      "r507",
      "r515",
      "r566"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of asset related to consideration paid in advance for interest that provides economic benefits within a future period of one year or the normal operating cycle, if longer.",
        "label": "Prepaid Interest",
        "terseLabel": "Advanced amount"
       }
      }
     },
     "localname": "PrepaidInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PrivatePlacementMember": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A private placement is a direct offering of securities to a limited number of sophisticated investors such as insurance companies, pension funds, mezzanine funds, stock funds and trusts.",
        "label": "Private Placement [Member]",
        "terseLabel": "Private Placement [Member]"
       }
      }
     },
     "localname": "PrivatePlacementMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfCommonStock": {
     "auth_ref": [
      "r54"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from the additional capital contribution to the entity.",
        "label": "Proceeds from Issuance of Common Stock",
        "terseLabel": "Issuance of common stock",
        "verboseLabel": "Issuance of common stock for debt (in Dollars)"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfCommonStock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromIssuanceOfLongTermDebt": {
     "auth_ref": [
      "r55"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 2.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from a debt initially having maturity due after one year or beyond the operating cycle, if longer.",
        "label": "Proceeds from Issuance of Long-Term Debt",
        "terseLabel": "Proceeds from long-term loan"
       }
      }
     },
     "localname": "ProceedsFromIssuanceOfLongTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromShortTermDebt": {
     "auth_ref": [
      "r55"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow from a borrowing having initial term of repayment within one year or the normal operating cycle, if longer.",
        "label": "Proceeds from Short-Term Debt",
        "terseLabel": "Proceeds from short term loan"
       }
      }
     },
     "localname": "ProceedsFromShortTermDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProceedsFromWarrantExercises": {
     "auth_ref": [
      "r549"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash inflow associated with the amount received from holders exercising their stock warrants.",
        "label": "Proceeds from Warrant Exercises",
        "terseLabel": "Gross proceeds from exercise of warrants (in Dollars)"
       }
      }
     },
     "localname": "ProceedsFromWarrantExercises",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProfessionalAndContractServicesExpense": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Professional and contract service expense includes cost reimbursements for support services related to contracted projects, outsourced management, technical and staff support.",
        "label": "Professional and Contract Services Expense",
        "terseLabel": "Consulting and advisory services amount (in Dollars)"
       }
      }
     },
     "localname": "ProfessionalAndContractServicesExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProfessionalFees": {
     "auth_ref": [
      "r182",
      "r183"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.",
        "label": "Professional Fees",
        "terseLabel": "Consulting fees (in Dollars)"
       }
      }
     },
     "localname": "ProfessionalFees",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ProfitLoss": {
     "auth_ref": [
      "r188",
      "r207",
      "r209",
      "r220",
      "r227",
      "r234",
      "r242",
      "r243",
      "r277",
      "r280",
      "r284",
      "r286",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r415",
      "r418",
      "r419",
      "r425",
      "r426",
      "r478",
      "r514",
      "r526",
      "r527",
      "r547",
      "r570"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 1.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      },
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.",
        "label": "Net Income (Loss), Including Portion Attributable to Noncontrolling Interest",
        "terseLabel": "Net loss",
        "totalLabel": "Net loss",
        "verboseLabel": "Net loss for the year"
       }
      }
     },
     "localname": "ProfitLoss",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow",
      "http://metuboutique.com/role/ConsolidatedIncomeStatement",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "auth_ref": [
      "r88"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale.",
        "label": "Long-Lived Tangible Asset [Axis]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable",
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "auth_ref": [
      "r90",
      "r494",
      "r495",
      "r496"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "Property, Plant and Equipment Disclosure [Text Block]",
        "terseLabel": "PROPERTY AND EQUIPMENT"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipment"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "auth_ref": [
      "r86",
      "r195"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property, Plant and Equipment, Gross",
        "terseLabel": "Property and equipment, gross"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Property, Plant and Equipment [Line Items]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "auth_ref": [
      "r88",
      "r170",
      "r479",
      "r529"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.",
        "label": "Property, Plant and Equipment, Net",
        "terseLabel": "Property and equipment, net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentOtherNet": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount after depreciation of long-lived, physical assets used to produce goods and services and not intended for resale, classified as other.",
        "label": "Property, Plant and Equipment, Other, Net",
        "terseLabel": "Property and equipment, net"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentOtherNet",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentPolicyTextBlock": {
     "auth_ref": [
      "r88",
      "r494",
      "r495"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.",
        "label": "Property, Plant and Equipment, Policy [Policy Text Block]",
        "terseLabel": "Property and Equipment"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "auth_ref": [
      "r88"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "Property, Plant and Equipment [Table Text Block]",
        "terseLabel": "Schedule of property and equipment"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/PropertyandEquipmentTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "auth_ref": [
      "r86"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.",
        "label": "Long-Lived Tangible Asset [Domain]"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_PropertyPlantAndEquipmentUsefulLife": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment.",
        "label": "Property, Plant and Equipment, Useful Life",
        "terseLabel": "Estimated Life"
       }
      }
     },
     "localname": "PropertyPlantAndEquipmentUsefulLife",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentundercapitalleasesgenerallybasedonthefollowingusefullivesTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_RealizedInvestmentGainsLosses": {
     "auth_ref": [
      "r178"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 4.0,
       "parentTag": "us-gaap_OtherNonoperatingIncomeExpense",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of realized gain (loss) on investment.",
        "label": "Realized Investment Gains (Losses)",
        "terseLabel": "Investment loss"
       }
      }
     },
     "localname": "RealizedInvestmentGainsLosses",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RelatedPartyDomain": {
     "auth_ref": [
      "r366",
      "r451",
      "r452"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.",
        "label": "Related Party [Domain]"
       }
      }
     },
     "localname": "RelatedPartyDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionAxis": {
     "auth_ref": [
      "r185",
      "r451",
      "r452",
      "r614"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party transaction.",
        "label": "Related Party Transaction [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofbalancesheetTable",
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable",
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable",
      "http://metuboutique.com/role/ScheduleofstatementofoperationTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionDomain": {
     "auth_ref": [
      "r185"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Transaction between related party.",
        "label": "Related Party Transaction [Domain]"
       }
      }
     },
     "localname": "RelatedPartyTransactionDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/PaycheckProtectionProgramLoanPayableDetails",
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails",
      "http://metuboutique.com/role/ScheduleofaccountsreceivableduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofamountduetorelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable",
      "http://metuboutique.com/role/ScheduleoflongterminvestmentTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RelatedPartyTransactionLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Related Party Transaction [Line Items]"
       }
      }
     },
     "localname": "RelatedPartyTransactionLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionTermsAndMannerOfSettlement": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the terms and manner of settlement of the related party transaction.",
        "label": "Related Party Transaction, Terms and Manner of Settlement",
        "terseLabel": "Description of payment settlement"
       }
      }
     },
     "localname": "RelatedPartyTransactionTermsAndMannerOfSettlement",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": {
     "auth_ref": [
      "r366",
      "r451",
      "r464",
      "r465",
      "r466",
      "r467",
      "r468",
      "r469",
      "r470",
      "r471",
      "r472",
      "r473",
      "r474",
      "r475",
      "r614"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.",
        "label": "Related Party [Axis]"
       }
      }
     },
     "localname": "RelatedPartyTransactionsByRelatedPartyAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails",
      "http://metuboutique.com/role/ScheduleofextenttheinvesteereliesTable",
      "http://metuboutique.com/role/ScheduleofrevenuefromrelatedpartyCurrentTable",
      "http://metuboutique.com/role/SubsequentEventsDetails",
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": {
     "auth_ref": [
      "r449",
      "r450",
      "r452",
      "r454",
      "r455"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.",
        "label": "Related Party Transactions Disclosure [Text Block]",
        "terseLabel": "RELATED PARTIES TRANSACTIONS"
       }
      }
     },
     "localname": "RelatedPartyTransactionsDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactions"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RepaymentsOfConvertibleDebt": {
     "auth_ref": [
      "r56"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 6.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.",
        "label": "Repayments of Convertible Debt",
        "negatedLabel": "Repayment of convertible notes"
       }
      }
     },
     "localname": "RepaymentsOfConvertibleDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpense": {
     "auth_ref": [
      "r115",
      "r184",
      "r623"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 2.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.",
        "label": "Research and Development Expense",
        "terseLabel": "Research and development expenses"
       }
      }
     },
     "localname": "ResearchAndDevelopmentExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ResearchAndDevelopmentExpensePolicy": {
     "auth_ref": [
      "r115"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for costs it has incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process.",
        "label": "Research and Development Expense, Policy [Policy Text Block]",
        "terseLabel": "Research and Development Expenses"
       }
      }
     },
     "localname": "ResearchAndDevelopmentExpensePolicy",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_RestrictedCashAndCashEquivalents": {
     "auth_ref": [
      "r64",
      "r70",
      "r140",
      "r165",
      "r192"
     ],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents restricted as to withdrawal or usage. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Restricted Cash and Cash Equivalents",
        "terseLabel": "Restricted cash equivalents"
       }
      }
     },
     "localname": "RestrictedCashAndCashEquivalents",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RestrictedCashAndCashEquivalentsAtCarryingValue": {
     "auth_ref": [
      "r64",
      "r70",
      "r192"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of cash and cash equivalents restricted as to withdrawal or usage, classified as current. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.",
        "label": "Restricted Cash and Cash Equivalents, Current",
        "terseLabel": "Restricted cash and cash equivalents"
       }
      }
     },
     "localname": "RestrictedCashAndCashEquivalentsAtCarryingValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "auth_ref": [
      "r14",
      "r99",
      "r166",
      "r489",
      "r490",
      "r529"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 4.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings (Accumulated Deficit)",
        "terseLabel": "Accumulated deficit"
       }
      }
     },
     "localname": "RetainedEarningsAccumulatedDeficit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_RetainedEarningsMember": {
     "auth_ref": [
      "r186",
      "r231",
      "r232",
      "r233",
      "r235",
      "r241",
      "r243",
      "r294",
      "r383",
      "r384",
      "r385",
      "r400",
      "r401",
      "r423",
      "r486",
      "r488"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The cumulative amount of the reporting entity's undistributed earnings or deficit.",
        "label": "Retained Earnings [Member]",
        "terseLabel": "Accumulated Deficit"
       }
      }
     },
     "localname": "RetainedEarningsMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "auth_ref": [
      "r510",
      "r511"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.",
        "label": "Revenue [Policy Text Block]",
        "terseLabel": "Revenue Recognition"
       }
      }
     },
     "localname": "RevenueRecognitionPolicyTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_Revenues": {
     "auth_ref": [
      "r216",
      "r227",
      "r270",
      "r271",
      "r279",
      "r282",
      "r283",
      "r287",
      "r288",
      "r289",
      "r293",
      "r308",
      "r309",
      "r311",
      "r312",
      "r313",
      "r314",
      "r315",
      "r317",
      "r318",
      "r426",
      "r478",
      "r570"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).",
        "label": "Revenues",
        "terseLabel": "Revenues"
       }
      }
     },
     "localname": "Revenues",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SaleOfStockNameOfTransactionDomain": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Sale of the entity's stock, including, but not limited to, initial public offering (IPO) and private placement.",
        "label": "Sale of Stock [Domain]"
       }
      }
     },
     "localname": "SaleOfStockNameOfTransactionDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTable": {
     "auth_ref": [
      "r33"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule itemizing specific types of trade accounts and notes receivable, and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.",
        "label": "Schedule of Accounts, Notes, Loans and Financing Receivable [Table]"
       }
      }
     },
     "localname": "ScheduleOfAccountsNotesLoansAndFinancingReceivableTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofduefromrelatedpartiesTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock": {
     "auth_ref": [
      "r33"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.",
        "label": "Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]",
        "terseLabel": "Schedule of due from related parties"
       }
      }
     },
     "localname": "ScheduleOfAccountsNotesLoansAndFinancingReceivableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of supplemental cash flow information for the periods presented.",
        "label": "Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]",
        "terseLabel": "Schedule of lease expenses"
       }
      }
     },
     "localname": "ScheduleOfCashFlowSupplementalDisclosuresTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LeaseTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock": {
     "auth_ref": [
      "r119"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.",
        "label": "Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]",
        "terseLabel": "Schedule of income tax expense"
       }
      }
     },
     "localname": "ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock": {
     "auth_ref": [
      "r117"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.",
        "label": "Schedule of Deferred Tax Assets and Liabilities [Table Text Block]",
        "terseLabel": "Schedule of revenue from related party- Current"
       }
      }
     },
     "localname": "ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock": {
     "auth_ref": [
      "r563"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.",
        "label": "Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]",
        "terseLabel": "Schedule of loss per share"
       }
      }
     },
     "localname": "ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LossPerShareTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock": {
     "auth_ref": [
      "r116"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.",
        "label": "Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]",
        "terseLabel": "Schedule of deferred tax assets (liability)"
       }
      }
     },
     "localname": "ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/IncomeTaxesTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfInventoryCurrentTableTextBlock": {
     "auth_ref": [
      "r1",
      "r18",
      "r19",
      "r20"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the carrying amount as of the balance sheet date of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.",
        "label": "Schedule of Inventory, Current [Table Text Block]",
        "terseLabel": "Schedule of inventory"
       }
      }
     },
     "localname": "ScheduleOfInventoryCurrentTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/InventoryTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "auth_ref": [
      "r88"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.",
        "label": "Property, Plant and Equipment [Table]"
       }
      }
     },
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofpropertyandequipmentTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": {
     "auth_ref": [
      "r136",
      "r137"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.",
        "label": "Schedule of Related Party Transactions, by Related Party [Table]"
       }
      }
     },
     "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofcompanywithwhomtransactionsarereportedinthesefinancialstatementsTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.",
        "label": "Schedule of Related Party Transactions [Table Text Block]",
        "terseLabel": "Schedule of company with whom transactions are reported in these financial statements"
       }
      }
     },
     "localname": "ScheduleOfRelatedPartyTransactionsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock": {
     "auth_ref": [
      "r108",
      "r109",
      "r111"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure for stock option plans. Includes, but is not limited to, outstanding awards at beginning and end of year, grants, exercises, forfeitures, and weighted-average grant date fair value.",
        "label": "Share-Based Payment Arrangement, Option, Activity [Table Text Block]",
        "terseLabel": "Schedule of options issued and outstanding"
       }
      }
     },
     "localname": "ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock": {
     "auth_ref": [
      "r113"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.",
        "label": "Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]",
        "terseLabel": "Schedule of fair value of stock options granted"
       }
      }
     },
     "localname": "ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "auth_ref": [
      "r23"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "A table or schedule providing information pertaining to borrowings under which repayment was required in less than twelve months (or normal operating cycle, if longer) after its issuance. It may include: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date and measures of the maximum and average amount outstanding during the period; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.",
        "label": "Schedule of Short-Term Debt [Table]"
       }
      }
     },
     "localname": "ScheduleOfShortTermDebtTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ScheduleOfShortTermDebtTextBlock": {
     "auth_ref": [
      "r23"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.",
        "label": "Schedule of Short-Term Debt [Table Text Block]",
        "terseLabel": "Schedule of short-term bank loan"
       }
      }
     },
     "localname": "ScheduleOfShortTermDebtTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansTables"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SecurityDeposit": {
     "auth_ref": [
      "r538"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 7.0,
       "parentTag": "us-gaap_Assets",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease.",
        "label": "Security Deposit",
        "terseLabel": "Security deposits"
       }
      }
     },
     "localname": "SecurityDeposit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SecurityDepositLiability": {
     "auth_ref": [
      "r172"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents money paid in advance to protect the provider of a product or service, such as a lessor, against damage or nonpayment by the buyer or tenant (lessee) during the term of the agreement. Such damages may include physical damage to the property, theft of property, and other contractual breaches. Security deposits held may be interest or noninterest bearing.",
        "label": "Security Deposit Liability",
        "terseLabel": "Tenant security deposit"
       }
      }
     },
     "localname": "SecurityDepositLiability",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SellingGeneralAndAdministrativeExpense": {
     "auth_ref": [
      "r48"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedIncomeStatement": {
       "order": 1.0,
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc.",
        "label": "Selling, General and Administrative Expense",
        "terseLabel": "Selling, general and administrative expenses"
       }
      }
     },
     "localname": "SellingGeneralAndAdministrativeExpense",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensation": {
     "auth_ref": [
      "r61"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 3.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of noncash expense for share-based payment arrangement.",
        "label": "Share-Based Payment Arrangement, Noncash Expense",
        "terseLabel": "Stock based compensation"
       }
      }
     },
     "localname": "ShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate": {
     "auth_ref": [
      "r379"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The estimated dividend rate (a percentage of the share price) to be paid (expected dividends) to holders of the underlying shares over the option's term.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Dividend Rate",
        "terseLabel": "Dividend yield"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate": {
     "auth_ref": [
      "r378"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The estimated measure of the percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate",
        "terseLabel": "Expected volatility"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate": {
     "auth_ref": [
      "r380"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The risk-free interest rate assumption that is used in valuing an option on its own shares.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate",
        "terseLabel": "Risk free interest rate"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant": {
     "auth_ref": [
      "r114"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The difference between the maximum number of shares (or other type of equity) authorized for issuance under the plan (including the effects of amendments and adjustments), and the sum of: 1) the number of shares (or other type of equity) already issued upon exercise of options or other equity-based awards under the plan; and 2) shares (or other type of equity) reserved for issuance on granting of outstanding awards, net of cancellations and forfeitures, if applicable.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant",
        "terseLabel": "Options available for grant"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber": {
     "auth_ref": [
      "r372"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of shares into which fully or partially vested stock options outstanding as of the balance sheet date can be currently converted under the option plan.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Number",
        "terseLabel": "Number of Underlying Shares, Exercisable"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice": {
     "auth_ref": [
      "r372"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price",
        "terseLabel": "Weighted-Average Exercise Price Per Share, Exercisable",
        "verboseLabel": "Exercisable price per share (in Dollars per share)"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod": {
     "auth_ref": [
      "r374"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of shares under options that were cancelled during the reporting period as a result of occurrence of a terminating event specified in contractual agreements pertaining to the stock option plan.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures in Period",
        "terseLabel": "Number of Underlying Shares, Forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod": {
     "auth_ref": [
      "r584"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Net number of share options (or share units) granted during the period.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Net of Forfeitures",
        "terseLabel": "Number of Underlying Shares, Granted",
        "verboseLabel": "Stock options aggregate"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber": {
     "auth_ref": [
      "r370",
      "r371"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of options outstanding, including both vested and non-vested options.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Number",
        "periodEndLabel": "Number of Underlying Shares, Outstanding",
        "periodStartLabel": "Number of Underlying Shares, Outstanding",
        "terseLabel": "Company granted option"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable",
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice": {
     "auth_ref": [
      "r370",
      "r371"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which grantees can acquire the shares reserved for issuance under the stock option plan.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Exercise Price",
        "periodEndLabel": "Weighted-Average Exercise Price Per Share, Outstanding",
        "periodStartLabel": "Weighted-Average Exercise Price Per Share, Outstanding"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber": {
     "auth_ref": [
      "r375"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of fully vested and expected to vest options outstanding that can be converted into shares under option plan. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number",
        "terseLabel": "Number of Underlying Shares, Vested and expected to vest"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice": {
     "auth_ref": [
      "r375"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted-average exercise price, at which grantee can acquire shares reserved for issuance, for fully vested and expected to vest options outstanding. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Exercise Price",
        "terseLabel": "Weighted-Average Exercise Price Per Share, Vested and expected to vest"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [
      "r374"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average price at which grantees could have acquired the underlying shares with respect to stock options that were terminated.",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price",
        "terseLabel": "Weighted-Average Exercise Price Per Share, Forfeited"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice": {
     "auth_ref": [
      "r373"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average per share amount at which grantees can acquire shares of common stock by exercise of options.",
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Grants in Period, Weighted Average Exercise Price",
        "terseLabel": "Weighted-Average Exercise Price Per Share, Granted"
       }
      }
     },
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharePrice": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Price of a single share of a number of saleable stocks of a company.",
        "label": "Share Price",
        "terseLabel": "Consulting and advisory services value per share (in Dollars per share)"
       }
      }
     },
     "localname": "SharePrice",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "auth_ref": [
      "r377"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term",
        "terseLabel": "Expected term (in years)"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleoffairvalueofstockoptionsgrantedTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2": {
     "auth_ref": [
      "r112"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for option awards outstanding, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term",
        "terseLabel": "Weighted- Average Contractual Life Remaining in Years, Outstanding"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofoptionsissuedandoutstandingTable"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1": {
     "auth_ref": [
      "r376"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Weighted average remaining contractual term for fully vested and expected to vest exercisable or convertible options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Includes, but is not limited to, unvested options for which requisite service period has not been rendered but that are expected to vest based on achievement of performance condition, if forfeitures are recognized when they occur.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested and Expected to Vest, Exercisable, Weighted Average Remaining Contractual Term",
        "terseLabel": "Options vested grant date exercisable"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestExercisableWeightedAverageRemainingContractualTerm1",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails"
     ],
     "xbrltype": "durationItemType"
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Purchase price of common stock expressed as a percentage of its fair value.",
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent",
        "terseLabel": "Common stock, shares percentage"
       }
      }
     },
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardPurchasePriceOfCommonStockPercent",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_SharesIssued": {
     "auth_ref": [
      "r97"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.",
        "label": "Shares, Issued",
        "terseLabel": "Shares issued (in Shares)",
        "verboseLabel": "Shares issued"
       }
      }
     },
     "localname": "SharesIssued",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_SharesOutstanding": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued which are neither cancelled nor held in the treasury.",
        "label": "Shares, Outstanding",
        "periodEndLabel": "Balance (in Shares)",
        "periodStartLabel": "Balance (in Shares)"
       }
      }
     },
     "localname": "SharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_ShortTermBankLoansAndNotesPayable": {
     "auth_ref": [
      "r21",
      "r173"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of borrowings from a bank classified as other, maturing within one year or operating cycle, if longer.",
        "label": "Short-Term Bank Loans and Notes Payable",
        "terseLabel": "Short-term bank loans"
       }
      }
     },
     "localname": "ShortTermBankLoansAndNotesPayable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShortTermBorrowings": {
     "auth_ref": [
      "r6",
      "r142",
      "r163",
      "r529"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.",
        "label": "Short-Term Debt",
        "terseLabel": "Total"
       }
      }
     },
     "localname": "ShortTermBorrowings",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShortTermDebtInterestRateIncrease": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage increase in the stated interest rate on a short-term debt instrument.",
        "label": "Short-Term Debt, Interest Rate Increase",
        "terseLabel": "Interest rate"
       }
      }
     },
     "localname": "ShortTermDebtInterestRateIncrease",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_ShortTermDebtLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Short-Term Debt [Line Items]"
       }
      }
     },
     "localname": "ShortTermDebtLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShortTermDebtTextBlock": {
     "auth_ref": [
      "r94"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for short-term debt.",
        "label": "Short-Term Debt [Text Block]",
        "terseLabel": "SHORT-TERM LOAN"
       }
      }
     },
     "localname": "ShortTermDebtTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoan"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_ShortTermDebtTypeAxis": {
     "auth_ref": [
      "r23"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of short-term debt arrangement.",
        "label": "Short-Term Debt, Type [Axis]"
       }
      }
     },
     "localname": "ShortTermDebtTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_ShortTermDebtTypeDomain": {
     "auth_ref": [
      "r22"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Type of short-term debt arrangement, such as notes, line of credit, commercial paper, asset-based financing, project financing, letter of credit financing.",
        "label": "Short-Term Debt, Type [Domain]"
       }
      }
     },
     "localname": "ShortTermDebtTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/BankLoansDetails",
      "http://metuboutique.com/role/ConvertibleNotesPayableDetails",
      "http://metuboutique.com/role/ScheduleofshorttermbankloanTable"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_ShortTermInvestments": {
     "auth_ref": [
      "r146",
      "r147",
      "r161",
      "r543"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 7.0,
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current.",
        "label": "Short-Term Investments",
        "terseLabel": "Short-term investments"
       }
      }
     },
     "localname": "ShortTermInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_ShorttermDebtAverageOutstandingAmount": {
     "auth_ref": [
      "r500",
      "r501"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "For the form of debt having an initial term of less than one year or less than the normal operating cycle, if longer, average borrowings during the period.",
        "label": "Short-Term Debt, Average Outstanding Amount",
        "terseLabel": "Balance of outstanding loans"
       }
      }
     },
     "localname": "ShorttermDebtAverageOutstandingAmount",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/RelatedPartiesTransactionsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "auth_ref": [
      "r71",
      "r224"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity.",
        "label": "Significant Accounting Policies [Text Block]",
        "terseLabel": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES"
       }
      }
     },
     "localname": "SignificantAccountingPoliciesTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPolicies"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_StatementClassOfStockAxis": {
     "auth_ref": [
      "r198",
      "r199",
      "r200",
      "r227",
      "r248",
      "r249",
      "r252",
      "r254",
      "r263",
      "r264",
      "r293",
      "r308",
      "r311",
      "r312",
      "r313",
      "r317",
      "r318",
      "r347",
      "r348",
      "r350",
      "r354",
      "r360",
      "r426",
      "r500",
      "r532",
      "r552",
      "r562"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by the different classes of stock of the entity.",
        "label": "Class of Stock [Axis]"
       }
      }
     },
     "localname": "StatementClassOfStockAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "auth_ref": [
      "r32",
      "r97",
      "r186",
      "r212",
      "r213",
      "r214",
      "r231",
      "r232",
      "r233",
      "r235",
      "r241",
      "r243",
      "r262",
      "r294",
      "r362",
      "r383",
      "r384",
      "r385",
      "r400",
      "r401",
      "r423",
      "r432",
      "r433",
      "r434",
      "r435",
      "r436",
      "r437",
      "r448",
      "r486",
      "r487",
      "r488"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by component of equity.",
        "label": "Equity Components [Axis]"
       }
      }
     },
     "localname": "StatementEquityComponentsAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementLineItems": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
        "label": "Statement [Line Items]"
       }
      }
     },
     "localname": "StatementLineItems",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "localname": "StatementOfCashFlowsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Financial Position [Abstract]"
       }
      }
     },
     "localname": "StatementOfFinancialPositionAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Stockholders' Equity [Abstract]"
       }
      }
     },
     "localname": "StatementOfStockholdersEquityAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StatementTable": {
     "auth_ref": [
      "r231",
      "r232",
      "r233",
      "r262",
      "r463"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.",
        "label": "Statement [Table]"
       }
      }
     },
     "localname": "StatementTable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits": {
     "auth_ref": [
      "r11",
      "r12",
      "r97",
      "r98",
      "r99"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).",
        "label": "Stock Issued During Period, Shares, Conversion of Units",
        "terseLabel": "Issuance of common shares for debt conversion (in Shares)"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesConversionOfUnits",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesIssuedForServices": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares issued in lieu of cash for services contributed to the entity. Number of shares includes, but is not limited to, shares issued for services contributed by vendors and founders.",
        "label": "Stock Issued During Period, Shares, Issued for Services",
        "terseLabel": "Issuance of common shares for consulting service (in Shares)"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesIssuedForServices",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "auth_ref": [
      "r11",
      "r12",
      "r97",
      "r99"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of new stock issued during the period.",
        "label": "Stock Issued During Period, Shares, New Issues",
        "terseLabel": "Issuance of common shares for cash (in Shares)",
        "verboseLabel": "Common stock , shares"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of shares of stock issued attributable to transactions classified as other.",
        "label": "Stock Issued During Period, Shares, Other",
        "terseLabel": "Shares of common stock"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodSharesOther",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfUnits": {
     "auth_ref": [
      "r32",
      "r97",
      "r99"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).",
        "label": "Stock Issued During Period, Value, Conversion of Units",
        "terseLabel": "Issuance of common shares for debt conversion"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueConversionOfUnits",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueIssuedForServices": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value of stock issued in lieu of cash for services contributed to the entity. Value of the stock issued includes, but is not limited to, services contributed by vendors and founders.",
        "label": "Stock Issued During Period, Value, Issued for Services",
        "terseLabel": "Issuance of common shares for consulting service"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueIssuedForServices",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueNewIssues": {
     "auth_ref": [
      "r11",
      "r12",
      "r97",
      "r99"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Equity impact of the value of new stock issued during the period. Includes shares issued in an initial public offering or a secondary public offering.",
        "label": "Stock Issued During Period, Value, New Issues",
        "terseLabel": "Issuance of common shares for cash"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueNewIssues",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross": {
     "auth_ref": [
      "r11",
      "r12",
      "r97",
      "r99"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate value of stock related to Restricted Stock Awards issued during the period.",
        "label": "Stock Issued During Period, Value, Restricted Stock Award, Gross",
        "terseLabel": "Stock based compensation for options granted"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueRestrictedStockAwardGross",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "auth_ref": [
      "r11",
      "r12",
      "r99",
      "r110"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).",
        "label": "Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture",
        "terseLabel": "Stock based compensation for services"
       }
      }
     },
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockOptionExercisePriceIncrease": {
     "auth_ref": [
      "r361"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Per share increase in exercise price of option. Excludes change due to standard antidilution provision and option granted under share-based payment arrangement.",
        "label": "Stock Option, Exercise Price, Increase",
        "terseLabel": "Exercise price per share (in Dollars per share)",
        "verboseLabel": "Common stock , exercise price (in Dollars per share)"
       }
      }
     },
     "localname": "StockOptionExercisePriceIncrease",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/StockOptionsDetails",
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_StockholdersEquity": {
     "auth_ref": [
      "r12",
      "r15",
      "r16",
      "r78",
      "r529",
      "r554",
      "r565",
      "r612"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 1.0,
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.",
        "label": "Stockholders' Equity Attributable to Parent",
        "totalLabel": "Total Stockholders\u2019 equity"
       }
      }
     },
     "localname": "StockholdersEquity",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest": {
     "auth_ref": [
      "r122",
      "r123",
      "r127",
      "r186",
      "r187",
      "r213",
      "r231",
      "r232",
      "r233",
      "r235",
      "r241",
      "r294",
      "r362",
      "r383",
      "r384",
      "r385",
      "r400",
      "r401",
      "r423",
      "r432",
      "r433",
      "r437",
      "r448",
      "r487",
      "r488",
      "r554",
      "r565",
      "r612"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 2.0,
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity.",
        "label": "Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest",
        "periodEndLabel": "Balance",
        "periodStartLabel": "Balance",
        "totalLabel": "Total Equity"
       }
      }
     },
     "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet",
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityNoteAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity Note [Abstract]"
       }
      }
     },
     "localname": "StockholdersEquityNoteAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares": {
     "auth_ref": [
      "r100"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Change in number of shares issued and outstanding as a result of capital structure change to a stock dividend, stock split or reserve split occurring after the balance sheet date but prior to the later of the issuance of financial statements or the effective date of registration statement.",
        "label": "Stockholders' Equity Note, Changes in Capital Structure, Subsequent Changes to Number of Common Shares",
        "terseLabel": "Common stock issued to professional investors"
       }
      }
     },
     "localname": "StockholdersEquityNoteChangesInCapitalStructureSubsequentChangesToNumberOfCommonShares",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "auth_ref": [
      "r103",
      "r226",
      "r348",
      "r349",
      "r350",
      "r351",
      "r352",
      "r353",
      "r354",
      "r355",
      "r356",
      "r357",
      "r358",
      "r359",
      "r362",
      "r422"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.",
        "label": "Stockholders' Equity Note Disclosure [Text Block]",
        "terseLabel": "EQUITY"
       }
      }
     },
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/Equity"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_StockholdersEquityNoteStockSplit": {
     "auth_ref": [
      "r100"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Description of the stock split arrangement. Also provide the retroactive effect given by a stock split that occurs after the balance date but before the release of financial statements.",
        "label": "Stockholders' Equity Note, Stock Split",
        "terseLabel": "Pre-stock split, description"
       }
      }
     },
     "localname": "StockholdersEquityNoteStockSplit",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/OrganizationandDescriptionofBusinessDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_StockholdersEquityNoteSubscriptionsReceivable": {
     "auth_ref": [
      "r11",
      "r12",
      "r15",
      "r96"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 5.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Note received instead of cash as contribution to equity. The transaction may be a sale of capital stock or a contribution to paid-in capital.",
        "label": "Stockholders' Equity Note, Subscriptions Receivable",
        "negatedLabel": "Stock subscription receivable"
       }
      }
     },
     "localname": "StockholdersEquityNoteSubscriptionsReceivable",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_StockholdersEquityOther": {
     "auth_ref": [],
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "This element represents movements included in the statement of changes in stockholders' equity which are not separately disclosed or provided for elsewhere in the taxonomy.",
        "label": "Stockholders' Equity, Other",
        "terseLabel": "Stockholders\u2019 Equity (Deficit)"
       }
      }
     },
     "localname": "StockholdersEquityOther",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ScheduleofbalancesheetTable"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_SubsequentEventMember": {
     "auth_ref": [
      "r438",
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Identifies event that occurred after the balance sheet date but before financial statements are issued or available to be issued.",
        "label": "Subsequent Event [Member]",
        "terseLabel": "Subsequent Event [Member]"
       }
      }
     },
     "localname": "SubsequentEventMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SubsequentEventTypeAxis": {
     "auth_ref": [
      "r438",
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by event that occurred after the balance sheet date but before financial statements are issued or available to be issued.",
        "label": "Subsequent Event Type [Axis]"
       }
      }
     },
     "localname": "SubsequentEventTypeAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventTypeDomain": {
     "auth_ref": [
      "r438",
      "r458"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Event that occurred after the balance sheet date but before financial statements are issued or available to be issued.",
        "label": "Subsequent Event Type [Domain]"
       }
      }
     },
     "localname": "SubsequentEventTypeDomain",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEventsDetails"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_SubsequentEventsAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "localname": "SubsequentEventsAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "xbrltype": "stringItemType"
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "auth_ref": [
      "r457",
      "r459"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.",
        "label": "Subsequent Events [Text Block]",
        "terseLabel": "SUBSEQUENT EVENTS"
       }
      }
     },
     "localname": "SubsequentEventsTextBlock",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SubsequentEvents"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_SubsidiarySaleOfStockAxis": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by type of sale of the entity's stock.",
        "label": "Sale of Stock [Axis]"
       }
      }
     },
     "localname": "SubsidiarySaleOfStockAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental Cash Flow Information [Abstract]",
        "terseLabel": "Supplemental disclosure of cash flows"
       }
      }
     },
     "localname": "SupplementalCashFlowInformationAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_TemporaryEquityAggregateAmountOfRedemptionRequirement": {
     "auth_ref": [],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Aggregate amount of redemption requirements for each class or type of redeemable stock classified as temporary equity for each of the five years following the latest balance sheet date. The redemption requirement does not constitute an unconditional obligation that will be settled in a variable number of shares constituting a monetary value predominantly indexed to (a) a fixed monetary amount known at inception, (b) an amount inversely correlated with the residual value of the entity, or (c) an amount determined by reference to something other than the fair value of issuer's stock. Does not include mandatorily redeemable stock. The exception is if redemption is required upon liquidation or termination of the reporting entity.",
        "label": "Temporary Equity, Aggregate Amount of Redemption Requirement",
        "terseLabel": "Aggregate amount (in Dollars)"
       }
      }
     },
     "localname": "TemporaryEquityAggregateAmountOfRedemptionRequirement",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_TemporaryEquityParOrStatedValuePerShare": {
     "auth_ref": [
      "r2",
      "r95"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Per share amount of par value or stated value of stock classified as temporary equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable.",
        "label": "Temporary Equity, Par or Stated Value Per Share",
        "terseLabel": "Common stock, par value (in Dollars per share)"
       }
      }
     },
     "localname": "TemporaryEquityParOrStatedValuePerShare",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/SummaryofSignificantAccountingPoliciesDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_TemporaryEquityRedemptionPricePerShare": {
     "auth_ref": [
      "r2",
      "r95"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount to be paid per share that is classified as temporary equity by entity upon redemption. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer.",
        "label": "Temporary Equity, Redemption Price Per Share",
        "terseLabel": "Offering per share (in Dollars per share)"
       }
      }
     },
     "localname": "TemporaryEquityRedemptionPricePerShare",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "perShareItemType"
    },
    "us-gaap_TreasuryStockMember": {
     "auth_ref": [
      "r31",
      "r101"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Shares of an entity that have been repurchased by the entity. This stock has no voting rights and receives no dividends. Note that treasury stock may be recorded at its total cost or separately as par (or stated) value and additional paid in capital. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer.",
        "label": "Treasury Stock [Member]",
        "terseLabel": "Treasury Stock"
       }
      }
     },
     "localname": "TreasuryStockMember",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShareholdersEquityType2or3"
     ],
     "xbrltype": "domainItemType"
    },
    "us-gaap_TreasuryStockValue": {
     "auth_ref": [
      "r31",
      "r101",
      "r102"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedBalanceSheet": {
       "order": 7.0,
       "parentTag": "us-gaap_StockholdersEquity",
       "weight": -1.0
      }
     },
     "crdr": "debit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The amount allocated to treasury stock. Treasury stock is common and preferred shares of an entity that were issued, repurchased by the entity, and are held in its treasury.",
        "label": "Treasury Stock, Value",
        "negatedLabel": "Treasury stock"
       }
      }
     },
     "localname": "TreasuryStockValue",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedBalanceSheet"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_TypeOfArrangementAxis": {
     "auth_ref": [
      "r609"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Information by collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.",
        "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Axis]"
       }
      }
     },
     "localname": "TypeOfArrangementAxis",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/CollaborativeAgreementsDetails",
      "http://metuboutique.com/role/EquityDetails"
     ],
     "xbrltype": "stringItemType"
    },
    "us-gaap_UnrealizedGainLossOnInvestments": {
     "auth_ref": [
      "r62"
     ],
     "calculation": {
      "http://metuboutique.com/role/ConsolidatedCashFlow": {
       "order": 10.0,
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0
      }
     },
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Amount of unrealized gain (loss) on investment.",
        "label": "Unrealized Gain (Loss) on Investments",
        "negatedLabel": "Loss on investment in equity securities"
       }
      }
     },
     "localname": "UnrealizedGainLossOnInvestments",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedCashFlow"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UnsecuredDebt": {
     "auth_ref": [
      "r9",
      "r143",
      "r164"
     ],
     "crdr": "credit",
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of uncollateralized debt obligations (with maturities initially due after one year or beyond the operating cycle if longer).",
        "label": "Unsecured Debt",
        "terseLabel": "Unsecured loan amount"
       }
      }
     },
     "localname": "UnsecuredDebt",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ShortTermLoanDetails"
     ],
     "xbrltype": "monetaryItemType"
    },
    "us-gaap_UseOfEstimates": {
     "auth_ref": [
      "r74",
      "r75",
      "r76",
      "r265",
      "r266",
      "r268",
      "r269"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.",
        "label": "Use of Estimates, Policy [Policy Text Block]",
        "terseLabel": "Use of Estimates"
       }
      }
     },
     "localname": "UseOfEstimates",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/AccountingPoliciesByPolicy"
     ],
     "xbrltype": "textBlockItemType"
    },
    "us-gaap_VariableInterestEntityOwnershipPercentage": {
     "auth_ref": [
      "r126"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly).",
        "label": "Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage",
        "terseLabel": "Ownership percentage"
       }
      }
     },
     "localname": "VariableInterestEntityOwnershipPercentage",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/LongTermInvestmentsDetails"
     ],
     "xbrltype": "percentItemType"
    },
    "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": {
     "auth_ref": [
      "r247",
      "r254"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.",
        "label": "Weighted Average Number of Shares Outstanding, Diluted",
        "terseLabel": "Basic and diluted"
       }
      }
     },
     "localname": "WeightedAverageNumberOfDilutedSharesOutstanding",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement_Parentheticals"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": {
     "auth_ref": [
      "r245",
      "r254"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.",
        "label": "Weighted Average Number of Shares Outstanding, Basic",
        "terseLabel": "Basic and diluted (in Shares)"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesOutstandingBasic",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "sharesItemType"
    },
    "us-gaap_WeightedAverageNumberOfSharesOutstandingBasicAbstract": {
     "auth_ref": [],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted Average Number of Shares Outstanding, Basic [Abstract]",
        "terseLabel": "Weighted average number of common shares outstanding:"
       }
      }
     },
     "localname": "WeightedAverageNumberOfSharesOutstandingBasicAbstract",
     "nsuri": "http://fasb.org/us-gaap/2022",
     "presentation": [
      "http://metuboutique.com/role/ConsolidatedIncomeStatement"
     ],
     "xbrltype": "stringItemType"
    }
   },
   "unitCount": 5
  }
 },
 "std_ref": {
  "r0": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "205",
   "URI": "https://asc.fasb.org/topic&trid=2122149",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r1": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r10": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(23))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r100": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.C)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=120397183&loc=d3e187143-122770",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r101": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=6405813&loc=d3e23239-112655",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r102": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=6405834&loc=d3e23315-112656",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r103": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "505",
   "URI": "https://asc.fasb.org/topic&trid=2208762",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r104": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "60",
   "Topic": "715",
   "URI": "https://asc.fasb.org/subtopic&trid=2235172",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r105": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "70",
   "Topic": "715",
   "URI": "https://asc.fasb.org/subtopic&trid=2235116",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r106": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "80",
   "Topic": "715",
   "URI": "https://asc.fasb.org/subtopic&trid=2235144",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r107": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b),(f(1))",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r108": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r109": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r11": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r110": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r111": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r112": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r113": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r114": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r115": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "730",
   "URI": "https://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r116": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r117": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r118": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32632-109319",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r119": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r12": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r120": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r121": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=d3e5291-111683",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r122": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4568447-111683",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r123": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4568740-111683",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r124": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(2)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r125": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c),(3)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r126": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=123419778&loc=SL6759159-111685",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r127": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4I",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4590271-111686",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r128": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4591551-111686",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r129": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=125515794&loc=d3e41678-113959",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r13": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r130": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r131": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r132": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=124435984&loc=d3e28551-108399",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r133": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=124435984&loc=d3e28555-108399",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r134": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r135": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r136": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r137": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r138": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "926",
   "URI": "https://asc.fasb.org/extlink&oid=6473203&loc=d3e55336-107963",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r139": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "20",
   "Topic": "940",
   "URI": "https://asc.fasb.org/extlink&oid=126941158&loc=d3e41242-110953",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r14": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r140": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(1)(a))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r141": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(11))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r142": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(13))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r143": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(16))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r144": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(22))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r145": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(23))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r146": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(4))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r147": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03(5))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r148": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.15(3),(4))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r149": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.9-03.17)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126897435&loc=d3e534808-122878",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r15": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(30))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r150": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(13)(f))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r151": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(15))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r152": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(22))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r153": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.1)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r154": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.13(h))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r155": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.2)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r156": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04.9)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r157": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "470",
   "Subparagraph": "(c)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=123599511&loc=d3e64711-112823",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r158": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "825",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=126941378&loc=d3e61044-112788",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r159": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16)(a)(2))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r16": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(31))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r160": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(16))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r161": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(1)(g))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r162": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r163": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(1))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r164": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(16))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r165": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r166": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r167": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(24))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r168": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r169": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(3))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r17": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(32))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r170": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r171": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.(a),19)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r172": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.15(a))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r173": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.16)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r174": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.7-03.17)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126734703&loc=d3e572229-122910",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r175": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(10))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r176": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(18))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r177": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(8))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r178": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04.3(a))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r179": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04.4)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r18": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(a))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r180": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "210",
   "Subparagraph": "(c)",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=99383244&loc=d3e12121-115841",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r181": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "210",
   "Subparagraph": "(SX 210.6-04(13))",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=120401414&loc=d3e603758-122996",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r182": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "220",
   "Subparagraph": "(k)",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=124433917&loc=SL114874205-224268",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r183": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.6-07.2(a),(b),(c),(d))",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=120401555&loc=SL114874292-224272",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r184": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "985",
   "URI": "https://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r185": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(n)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920",
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef"
  },
  "r186": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "105",
   "URI": "https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r187": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "105",
   "URI": "https://asc.fasb.org/extlink&oid=126987489&loc=SL124442142-165695",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r188": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "205",
   "URI": "https://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r189": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r19": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(b))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r190": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6904-107765",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r191": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r192": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r193": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(11))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r194": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(12))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r195": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r196": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(14))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r197": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(18))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r198": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(27)(b))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r199": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(28))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r2": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(27)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r20": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(c))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r200": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(29))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r201": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(3)(b))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r202": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(b))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r203": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r204": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(9))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r205": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(2))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r206": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(2)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=51824906&loc=SL20225862-175312",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r207": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r208": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669619-108580",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r209": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r21": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a)(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r210": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669625-108580",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r211": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL116659661-227067",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r212": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r213": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r214": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r215": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(210.5-03(11))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r216": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(1))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r217": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(24))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r218": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(25))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r219": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3367-108585",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r22": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19(a))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r220": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3000-108585",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r221": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3521-108585",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r222": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3536-108585",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r223": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4297-108586",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r224": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18726-107790",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r225": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(c))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r226": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r227": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r228": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(2))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r229": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r23": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r230": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r231": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r232": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r233": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r234": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(2)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r235": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)(3)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22499-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r236": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r237": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22694-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r238": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22583-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r239": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r24": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.19-26)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r240": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r241": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22644-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r242": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22658-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r243": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22663-107794",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r244": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.M.Q2)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=122038215&loc=d3e31137-122693",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r245": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1448-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r246": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1377-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r247": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1505-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r248": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1252-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r249": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1278-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r25": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.20)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r250": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r251": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r252": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "60B",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=SL5780133-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r253": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e1337-109256",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r254": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r255": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r256": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r257": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=109243012&loc=SL65017193-207537",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r258": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=128363288&loc=d3e3842-109258",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r259": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "260",
   "URI": "https://asc.fasb.org/topic&trid=2144383",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r26": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.21)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r260": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "270",
   "URI": "https://asc.fasb.org/extlink&oid=126900757&loc=d3e543-108305",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r261": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "270",
   "URI": "https://asc.fasb.org/extlink&oid=126900988&loc=SL77927221-108306",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r262": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=125520817&loc=d3e70191-108054",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r263": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=6373374&loc=d3e70434-108055",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r264": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r265": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r266": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r267": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e5967-108592",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r268": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6161-108592",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r269": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6191-108592",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r27": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r270": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r271": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r272": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r273": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r274": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r275": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r276": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r277": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "22",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r278": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8813-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r279": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r28": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22(a)(3))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r280": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r281": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r282": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r283": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r284": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r285": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r286": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "32",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r287": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "40",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r288": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "41",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r289": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "42",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r29": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.22)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r290": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=124259787&loc=d3e4428-111522",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r291": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=124259787&loc=d3e4531-111522",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r292": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "323",
   "URI": "https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r293": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r294": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=122640432&loc=SL121648383-210437",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r295": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "326",
   "URI": "https://asc.fasb.org/extlink&oid=124255953&loc=SL120267969-210447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r296": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "330",
   "URI": "https://asc.fasb.org/extlink&oid=116847112&loc=d3e4492-108314",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r297": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "330",
   "URI": "https://asc.fasb.org/extlink&oid=116847112&loc=d3e4556-108314",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r298": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "330",
   "URI": "https://asc.fasb.org/topic&trid=2126998",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r299": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=99380562&loc=d3e13777-109266",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r3": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(24))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r30": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.25)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r300": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r301": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r302": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "440",
   "URI": "https://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r303": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "440",
   "URI": "https://asc.fasb.org/extlink&oid=123406679&loc=d3e25336-109308",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r304": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=121557415&loc=d3e14435-108349",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r305": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=121557415&loc=d3e14557-108349",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r306": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 5.Y.Q2)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r307": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "20",
   "Subparagraph": "(SAB Topic 5.Y.Q4)",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=27011672&loc=d3e149879-122751",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r308": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r309": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r31": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29,30)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r310": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r311": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r312": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r313": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r314": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r315": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r316": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(C))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r317": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r318": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r319": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r32": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.29-31)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r320": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r321": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r322": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(e)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r323": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(f)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r324": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r325": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r326": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(i)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r327": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r328": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r329": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r33": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.3,4)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r330": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1C",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495334-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r331": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r332": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r333": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1D",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495340-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r334": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r335": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r336": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r337": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1E",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495348-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r338": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r339": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r34": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02.31)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r340": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r341": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1F",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495355-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r342": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r343": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r344": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1I",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495371-112611",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r345": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466204&loc=SL6036836-161870",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r346": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466204&loc=SL6036836-161870",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r347": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r348": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r349": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(g)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r35": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=99393222&loc=SL20226016-175313",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r350": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r351": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(i)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r352": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r353": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r354": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r355": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r356": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "16",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496180-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r357": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r358": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r359": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r36": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669646-108580",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r360": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r361": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r362": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r363": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)(1)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r364": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)(i)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r365": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(h)(1)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r366": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(n)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r367": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)(1)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e2709-114920",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r368": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(d)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r369": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "80",
   "Subparagraph": "(f)(3)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=65877416&loc=SL14450657-114947",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r37": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(i-k)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669646-108580",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r370": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r371": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r372": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r373": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(01)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r374": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(03)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r375": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r376": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r377": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r378": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r379": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r38": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669646-108580",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r380": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iv)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r381": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(h)(1)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r382": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=SL79508275-113901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r383": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r384": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r385": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128097895&loc=SL121327923-165333",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r386": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123427490&loc=d3e32247-109318",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r387": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123427490&loc=d3e32280-109318",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r388": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123427490&loc=d3e31917-109318",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r389": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123427490&loc=d3e31931-109318",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r39": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=SL7669686-108580",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r390": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32672-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r391": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r392": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r393": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r394": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r395": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32847-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r396": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "21",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r397": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r398": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r399": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r4": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(25))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r40": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126968391&loc=d3e557-108580",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r400": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r401": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(d)(3)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=126983759&loc=SL121830611-158277",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r402": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.5.Q1)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r403": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB TOPIC 6.I.7)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r404": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.1)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r405": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.Fact.2)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r406": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.C)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r407": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=123586238&loc=d3e38679-109324",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r408": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "270",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r409": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r41": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(10))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r410": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "740",
   "URI": "https://asc.fasb.org/topic&trid=2144680",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r411": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "808",
   "URI": "https://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r412": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "808",
   "URI": "https://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r413": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "808",
   "URI": "https://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r414": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "808",
   "URI": "https://asc.fasb.org/topic&trid=5833765",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r415": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "19",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=SL4569616-111683",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r416": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r417": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=116870748&loc=SL6758485-165988",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r418": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r419": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=109239629&loc=SL4573702-111684",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r42": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(12))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r420": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bb)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r421": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=123419778&loc=d3e5710-111685",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r422": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(a)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126731327&loc=SL126733271-114008",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r423": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r424": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(4)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r425": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r426": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r427": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=126980362&loc=d3e28228-110885",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r428": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "35",
   "SubTopic": "20",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=123602790&loc=d3e30226-110892",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r429": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=125521441&loc=d3e30690-110894",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r43": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03(20))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r430": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=124440516&loc=d3e30840-110895",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r431": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "230",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=123444420&loc=d3e33268-110906",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r432": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32136-110900",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r433": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(a)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r434": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r435": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r436": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "30",
   "Subparagraph": "(d)",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r437": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r438": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "830",
   "URI": "https://asc.fasb.org/extlink&oid=6450520&loc=d3e32618-110901",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r439": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "830",
   "URI": "https://asc.fasb.org/topic&trid=2175825",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r44": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.1,2)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r440": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r441": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "835",
   "URI": "https://asc.fasb.org/extlink&oid=124429444&loc=SL124452920-239629",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r442": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(a)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r443": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=123391704&loc=SL77918627-209977",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r444": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(3)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r445": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(g)(4)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=128292326&loc=SL77918686-209980",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r446": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "https://asc.fasb.org/subtopic&trid=77888251",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r447": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=124258985&loc=SL77919372-209981",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r448": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Topic": "848",
   "URI": "https://asc.fasb.org/extlink&oid=125980421&loc=SL125981372-237846",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r449": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r45": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.2(a),(d))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r450": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r451": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r452": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r453": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39599-107864",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r454": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r455": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "850",
   "URI": "https://asc.fasb.org/topic&trid=2122745",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r456": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=124437977&loc=d3e55792-112764",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r457": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "855",
   "URI": "https://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r458": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "855",
   "URI": "https://asc.fasb.org/extlink&oid=6842918&loc=SL6314017-165662",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r459": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "855",
   "URI": "https://asc.fasb.org/topic&trid=2122774",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r46": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.2)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r460": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(1)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r461": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "910",
   "URI": "https://asc.fasb.org/extlink&oid=126937589&loc=SL119991595-234733",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r462": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "330",
   "Topic": "912",
   "URI": "https://asc.fasb.org/extlink&oid=6471895&loc=d3e55923-109411",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r463": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 11.L)",
   "Topic": "924",
   "URI": "https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r464": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61929-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r465": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61929-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r466": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62059-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r467": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62059-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r468": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62395-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r469": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62395-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r47": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.3)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r470": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62479-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r471": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "33",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e62479-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r472": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(a)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=SL6807758-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r473": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "35A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(b)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=SL6807758-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r474": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(1)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61872-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r475": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "235",
   "Subparagraph": "(c)(2)",
   "Topic": "932",
   "URI": "https://asc.fasb.org/extlink&oid=126939881&loc=d3e61872-109447",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r476": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(26))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r477": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.9-04(27))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r478": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "235",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=120399901&loc=d3e537907-122884",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r479": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=124429447&loc=SL124453093-239630",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r48": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.4)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r480": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "505",
   "Subparagraph": "(c)(1)",
   "Topic": "942",
   "URI": "https://asc.fasb.org/extlink&oid=117337116&loc=SL5958568-112826",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r481": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(22))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r482": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(23))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r483": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(3)(d))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r484": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "220",
   "Subparagraph": "(SX 210.7-04(9))",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r485": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7A",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "40",
   "Subparagraph": "(d)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124506351&loc=SL117782755-158439",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r486": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r487": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(1)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r488": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(f)(2)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r489": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(g)(2)(i)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r49": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.7(b))",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r490": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(h)(2)",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=124501264&loc=SL117420844-207641",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r491": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "320",
   "Subparagraph": "(SX 210.12-12B(Column B))",
   "Topic": "946",
   "URI": "https://asc.fasb.org/extlink&oid=122147990&loc=d3e611197-123010",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r492": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "440",
   "Subparagraph": "(a)",
   "Topic": "954",
   "URI": "https://asc.fasb.org/extlink&oid=6491277&loc=d3e6429-115629",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r493": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "450",
   "Topic": "954",
   "URI": "https://asc.fasb.org/extlink&oid=6491354&loc=d3e6049-115624",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r494": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Subparagraph": "(d)",
   "Topic": "958",
   "URI": "https://asc.fasb.org/extlink&oid=126982197&loc=d3e99779-112916",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r495": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "https://asc.fasb.org/extlink&oid=126982197&loc=d3e99893-112916",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r496": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "360",
   "Topic": "958",
   "URI": "https://asc.fasb.org/extlink&oid=126982197&loc=SL120174063-112916",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r497": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "360",
   "Subparagraph": "(SX 210.12-28(Footnote 4))",
   "Topic": "970",
   "URI": "https://asc.fasb.org/extlink&oid=120402810&loc=d3e638233-123024",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r498": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(c)",
   "Topic": "976",
   "URI": "https://asc.fasb.org/extlink&oid=6497875&loc=d3e22274-108663",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r499": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "310",
   "Subparagraph": "(b)",
   "Topic": "978",
   "URI": "https://asc.fasb.org/extlink&oid=126945304&loc=d3e27327-108691",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r5": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 201.5-02(26))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r50": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.8)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r500": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "1402",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r501": {
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Paragraph": "(b)",
   "Publisher": "SEC",
   "Section": "1402",
   "Subparagraph": "(1)",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r502": {
   "Footnote": "4",
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "28",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r503": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "04",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r504": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "a",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "04",
   "role": "http://www.xbrl.org/2003/role/disclosureRef"
  },
  "r505": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r506": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r507": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(g)(2)",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=124098289&loc=d3e6676-107765",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r508": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "20",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=99393222&loc=SL20226038-175313",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r509": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18823-107790",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r51": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-03.9)",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=126953954&loc=SL114868664-224227",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r510": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18823-107790",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r511": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=126899994&loc=d3e18823-107790",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r512": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "52",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=128363288&loc=d3e4984-109258",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r513": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "30",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r514": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "31",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "280",
   "URI": "https://asc.fasb.org/extlink&oid=126901519&loc=d3e8924-108599",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r515": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "340",
   "URI": "https://asc.fasb.org/extlink&oid=126905020&loc=d3e5879-108316",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r516": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r517": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r518": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495735-112612",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r519": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495737-112612",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r52": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r520": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495743-112612",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r521": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466577&loc=SL123495745-112612",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r522": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r523": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "17",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123450688&loc=d3e4179-114921",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r524": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "18",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123450688&loc=d3e4587-114921",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r525": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "80",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=35742348&loc=SL14450788-114948",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r526": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4591551-111686",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r527": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=120409616&loc=SL4591552-111686",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r528": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "53",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "20",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=123414884&loc=SL77918982-209971",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r529": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=84165509&loc=d3e56426-112766",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r53": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r530": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "40",
   "Topic": "944",
   "URI": "https://asc.fasb.org/extlink&oid=126561865&loc=SL117819544-158441",
   "role": "http://www.xbrl.org/2003/role/exampleRef"
  },
  "r531": {
   "Name": "Exchange Act",
   "Number": "240",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "b-2",
   "role": "http://www.xbrl.org/2003/role/presentationRef"
  },
  "r532": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "272",
   "URI": "https://asc.fasb.org/extlink&oid=125520817&loc=d3e70229-108054",
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef"
  },
  "r533": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "450",
   "URI": "https://asc.fasb.org/extlink&oid=121557415&loc=d3e14615-108349",
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef"
  },
  "r534": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "11",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "810",
   "URI": "https://asc.fasb.org/extlink&oid=126929396&loc=d3e5283-111683",
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef"
  },
  "r535": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "855",
   "URI": "https://asc.fasb.org/extlink&oid=6842918&loc=SL6314020-165662",
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef"
  },
  "r536": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(10))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r537": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(13))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r538": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(17))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r539": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(a)(1))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r54": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r540": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(a)(3))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r541": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6)(a)(4))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r542": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(6))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r543": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(8))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r544": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(9))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r545": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124442407-227067",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r546": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124442411-227067",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r547": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "220",
   "URI": "https://asc.fasb.org/extlink&oid=124431353&loc=SL124452729-227067",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r548": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "13",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r549": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r55": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "14",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r550": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r551": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r552": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(d))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r553": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(f))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r554": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r555": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(h)(1)(Note 1))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r556": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.4-08(k)(1))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r557": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.12-04(a))",
   "Topic": "235",
   "URI": "https://asc.fasb.org/extlink&oid=120395691&loc=d3e24072-122690",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r558": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "23",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21914-107793",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r559": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21930-107793",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r56": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3291-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r560": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124436220&loc=d3e21711-107793",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r561": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "250",
   "URI": "https://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r562": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "55",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=126958026&loc=d3e2626-109256",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r563": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r564": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "321",
   "URI": "https://asc.fasb.org/extlink&oid=126980263&loc=SL75117546-209714",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r565": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "323",
   "URI": "https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r566": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "340",
   "URI": "https://asc.fasb.org/extlink&oid=6387103&loc=d3e6435-108320",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r567": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "10",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Subparagraph": "(c)",
   "Topic": "410",
   "URI": "https://asc.fasb.org/extlink&oid=6393242&loc=d3e13237-110859",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r568": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "450",
   "URI": "https://asc.fasb.org/topic&trid=2127136",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r569": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r57": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "15",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3291-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r570": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r571": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r572": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442526-122756",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r573": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r574": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(d)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466505&loc=SL123495323-112611",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r575": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "91",
   "Publisher": "FASB",
   "Section": "55",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "606",
   "URI": "https://asc.fasb.org/extlink&oid=126920602&loc=SL49130690-203046-203046",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r576": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(j)",
   "Topic": "715",
   "URI": "https://asc.fasb.org/extlink&oid=123447040&loc=d3e1928-114920",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r577": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r578": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r579": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)(3)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r58": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "24",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3521-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r580": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r581": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r582": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r583": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r584": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(01)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r585": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(02)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r586": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(03)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r587": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(1)(iv)(04)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r588": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r589": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r59": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3536-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r590": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r591": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(01)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r592": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(02)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r593": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)(2)(iii)(03)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r594": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r595": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(d)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r596": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r597": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(e)(2)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r598": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(i)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r599": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(ii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r6": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19)(a))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r60": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "25",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3536-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r600": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iii)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r601": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(iv)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r602": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)(2)(v)",
   "Topic": "718",
   "URI": "https://asc.fasb.org/extlink&oid=128089324&loc=d3e5070-113901",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r603": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "12",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r604": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r605": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "6",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32621-109319",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r606": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r607": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r608": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Topic": "740",
   "URI": "https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r609": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "808",
   "URI": "https://asc.fasb.org/extlink&oid=6931272&loc=SL5834143-161434",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r61": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r610": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "65",
   "SubTopic": "40",
   "Subparagraph": "(e)(3)",
   "Topic": "815",
   "URI": "https://asc.fasb.org/extlink&oid=126732423&loc=SL123482106-238011",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r611": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(bbb)(2)",
   "Topic": "820",
   "URI": "https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r612": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(f)",
   "Topic": "825",
   "URI": "https://asc.fasb.org/extlink&oid=123596393&loc=d3e14064-108612",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r613": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "842",
   "URI": "https://asc.fasb.org/extlink&oid=123391704&loc=SL77918638-209977",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r614": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "850",
   "URI": "https://asc.fasb.org/extlink&oid=6457730&loc=d3e39603-107864",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r615": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r616": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "7",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "852",
   "URI": "https://asc.fasb.org/extlink&oid=124433192&loc=SL2890621-112765",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r617": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(1)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r618": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(2)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r619": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(c)(3)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107207-111719",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r62": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r620": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(1)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r621": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(2)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r622": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)(3)",
   "Topic": "860",
   "URI": "https://asc.fasb.org/extlink&oid=121570589&loc=d3e107314-111719",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r623": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "25",
   "SubTopic": "730",
   "Topic": "912",
   "URI": "https://asc.fasb.org/extlink&oid=6472174&loc=d3e58812-109433",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r624": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Publisher": "SEC",
   "Section": "11",
   "Subsection": "03",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r625": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "12",
   "Subsection": "04",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r626": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "13",
   "Subparagraph": "(4)(i)",
   "Subsection": "01",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r627": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "13",
   "Subparagraph": "(4)(iv)",
   "Subsection": "01",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r628": {
   "Name": "Regulation S-X (SX)",
   "Number": "210",
   "Paragraph": "(a)",
   "Publisher": "SEC",
   "Section": "13",
   "Subparagraph": "(4)(iv)",
   "Subsection": "02",
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef"
  },
  "r63": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "28",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r64": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126954810&loc=d3e3044-108585",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r65": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4273-108586",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r66": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4297-108586",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r67": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4304-108586",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r68": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4313-108586",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r69": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=d3e4332-108586",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r7": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(19))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r70": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "230",
   "URI": "https://asc.fasb.org/extlink&oid=126999549&loc=SL98516268-108586",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r71": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "235",
   "URI": "https://asc.fasb.org/topic&trid=2122369",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r72": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3550-109257",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r73": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "260",
   "URI": "https://asc.fasb.org/extlink&oid=124432515&loc=d3e3630-109257",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r74": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6061-108592",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r75": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6132-108592",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r76": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "9",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "275",
   "URI": "https://asc.fasb.org/extlink&oid=99393423&loc=d3e6143-108592",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r77": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "275",
   "URI": "https://asc.fasb.org/topic&trid=2134479",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r78": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 4.E)",
   "Topic": "310",
   "URI": "https://asc.fasb.org/extlink&oid=122038336&loc=d3e74512-122707",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r79": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "323",
   "URI": "https://asc.fasb.org/extlink&oid=109237563&loc=d3e33749-111570",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r8": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(20))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r80": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "323",
   "URI": "https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r81": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r82": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "30",
   "Topic": "350",
   "URI": "https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r83": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "05",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=109226317&loc=d3e202-110218",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r84": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "4",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=126905981&loc=d3e2420-110228",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r85": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(a)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r86": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r87": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(c)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r88": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r89": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SAB Topic 5.CC)",
   "Topic": "360",
   "URI": "https://asc.fasb.org/extlink&oid=27011434&loc=d3e125687-122742",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r9": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.5-02(22))",
   "Topic": "210",
   "URI": "https://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r90": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "360",
   "URI": "https://asc.fasb.org/topic&trid=2155823",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r91": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "440",
   "URI": "https://asc.fasb.org/topic&trid=2144648",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r92": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "8",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Subparagraph": "(b)",
   "Topic": "460",
   "URI": "https://asc.fasb.org/extlink&oid=126907703&loc=d3e12565-110249",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r93": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "5",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "20",
   "Subparagraph": "(b)",
   "Topic": "470",
   "URI": "https://asc.fasb.org/extlink&oid=123466204&loc=SL6031898-161870",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r94": {
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "Topic": "470",
   "URI": "https://asc.fasb.org/topic&trid=2208564",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r95": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Topic": "480",
   "URI": "https://asc.fasb.org/extlink&oid=122040564&loc=d3e177068-122764",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r96": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "45",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=65888546&loc=d3e21300-112643",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r97": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21463-112644",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r98": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "3",
   "Publisher": "FASB",
   "Section": "50",
   "SubTopic": "10",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  },
  "r99": {
   "Name": "Accounting Standards Codification",
   "Paragraph": "1",
   "Publisher": "FASB",
   "Section": "S99",
   "SubTopic": "10",
   "Subparagraph": "(SX 210.3-04)",
   "Topic": "505",
   "URI": "https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770",
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef"
  }
 },
 "version": "2.2"
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>95
<FILENAME>0001213900-23-045059-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001213900-23-045059-xbrl.zip
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M+#O=E;U:JVY;<6["W&&<:HW+3&L06\OE:C?%)<M7,YXF/5JJRU8JU[.2I_F
MA*I-\W%!+-67K]?")6-4,]XNNU8J.>V\/</6:UX5?>,5O'=T.K>Z<-W"/31U
M]-$IW#CK5*;?=O4V3$Q0;0D$B]:NV<.2>4F;JJ"]8FKBQ%7%K-*/\%GUL&1
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MJ(S.%DFE<^6CU0O<JY6'%B+R&L$UHOO,]M@'Z:,DCRVKP7L3^R=A)-T0L9E
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M7C:@H(M1)W>;Z.0N1IW<!73R>QI<VNPS"65/?<K#2Q).J)OQ!WF/R0.I&5S
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M*6 ]4^4I3HZX.-5)D:T,<:AW?E5XH3UN:8;?T(7MAPM,.S\#C,"[*1IQA2D
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M&OJ><S4:$9:)[5E[*F[,0 B<0=1+)@0*S6TS  ZZEN21+Z,)SK;CI_M(FKB
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MA)2SX1%!JIY--70#+@1=#V]]B@@@EPL+*U01 RIXV:$O35ZEPDBFIH5Z$Z]
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MN]P@/!<@)1AVFAM0"+CG2V=BT769SB3\5$5Z/?P@UJ/NG5<]&=TC_.2[D^[
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MAK(=[:\:-Q C=V8(RRF3"@TO&94[,D@J.C(3-9KBG32\Z>[*+,;+N3I+;$"
M3<\4@O%N#<9OS'.I<B._]'DR ]^6]<C&Z UY'G5N=,L&>C%6.)VS'2]S>6M]
M,9_;,._>UIZ@@0KG.0.9\/?.)S.)NQL&L!N+K;.B37:WAGL.[ 1E36:9Y6"8
MW.W=,251X@0R*Y=-P(XNZ*^@[M+E3!?JRI_^,BIXSQWG$[F.$A2O0B^KKUY?
MU#FW2VV^$2';$>6;JJ(<+689)\(QC]'VPVW-U6S!&KE1F%-FW(HULDN!7;E&
M$NQ3[9K9U*Y1VB:G?GRGY]'3\^@7^CSZ9WW!,UUO9DQ5F=G=L!7*QQB\-)XB
MP*4BP <>6173#Z53#A>7-,+,+>1G3IUR1,;FB PD/BF7$5$H%S(OOQR\)@BX
M)HL"G.<IH@U6V@ZPZRAT<W\6[%%:2,2F;E"Y%0.A 1U_%C()]G3"7HJ(S'F^
M)J/!\CS^'&>4AA!Y,4?C40X"U*>:\?QC&^#+0RGT7R"&F44T_&G<56:VT\E[
M=?)>G;Q77ZCWBE%B>%RUY>45_QB 0'<U^9.G:V)/UX@:KTN[R7(*MPYE""B7
M-E8H8KPT.!4J$TO#^;#+"\+*!$!UOUF0HNU-%U);6,7;\A#%M-5ST:-; ES>
MMTM2K]SYBUU;:E@WAU>$:*U"KW;BP)$74EI$,I#\U1L(H_!\M.()\[,NTHGS
M@EX.M#&[:K!5AD0=:)$WIWYP7M[E9!4[D'/)**WW4BXR8^E^8R\"$PYNW4BP
M.V$C=_R"RP4BM)V@'M89.7\W?@?FT?=&$;?I'^6'UE;SCBC$R:1T[FFKO\RW
M[TXF(P%/:\<!7%8BU/3>>;H+A9Q _C:<:D/QN,U_0W%Q$EZB1DBGJX2-"H?'
MS-YI!!</%R@SW6+.T081OI[4*=_[R-*B5SCC^_,UHY1*/L7Q-<WR!S*UF'_!
M6V[-C0"%SE3WRY)_ZS2;5H @UA:\2](RA&&HW=O?6TKYF3?Q+AQFNI1=*(#.
M5*_UDG_%.(NU(?^[)K_TNW%$VH3&96?-_)81%A\L(QY=FA]WBZ,GGSX0DH52
MLX=Y=P>^MP:W@DTQB /L9<)"[F"Q9!+GQ8ECE,2![SSZ@5_VHA[MTRK7)(%A
ME3&X*ADH>K< !%6MM8S>Y?[@^)B&ZJQW#M[JK_[$9C*#E0X75:N($P<T(WZ9
MWA!O#H@^7X?;JRB.UP[&QTV$GQWLQ<6)9>B D!C ')R?:J)505MW(GHYEKJ)
M4G6>:18MBX,MXWJLY)AH:7X=+WG5BP(Y,:J&IUDZ/"X6[>>Q0N(")[;2E.24
M[!#.A_?!CUT4!$Z(HC3FO5J.%YF8X5+W%P1+P$N_LAC+4:^C.(G?8Z*-3<B.
MP67)VXT'G-X@ >[A^<D)TBS2;A4$T3/M VC:-F%P_(*,$1:>XC;&FH19#IFF
M[B!3KB,>-^M^=DT2[((H[-M;WH8GOR9'6=.7V(_C%'E.Z)$_C1/RO^3P+N_)
M\G?D)'(_WQS8$34##*^DLIW&<U&,25-E#$]K&L?!T"9BIS%IDW7E;1H)K[7R
M.O4!O*?NM%R!8^R$VXSQKWZRNR0#??*]U GN:4C?&3&.O5OG2/\Y/CL^$":U
M!FJ1T9_S9'JTYHYC6.*4EDW*TO'&Q&LFB^?=[RDYO+*A-$8;UT-=D^U!S[68
M/SXCZ5D:!V8WEVNB?=]<BSJ%:JR1C[Y!:D\VT[SVK&:F+7KY 5/AE);?_A!$
M1X0:!P$K=V#\6N+RL9K,H5_OMU8 'UPSQUB]<#GK_.S86]LKZK\O3(";^H2_
M3@VL OWCLW45UFG/&Y0>)'W"YBK[%?G;74(VWQ/"SA:]>R$VJQ^C6^QK]XY-
M-6J;'M*9K\IA:1MZGAH[_F*4],(S2YW8']]))PY*3VMA-@/C7)!.A([ZI!,5
MI:WY#3%'A([L43SX1\[@WY,_3#K#OD-4"EE%R=Q>)J;S \)[F!]WR@%]*4O1
M@B@!=0+M'-&?4$S''WHT1-,E/SY$]%=SO\V AVTM2F*.NA,N;%./P>9GL" 3
M8.1D3K:JOG4A?#Z?M:GP]>QLA:^_#,5K0Y+%4OS;K.Y8V1SBR_ 683_R9J9'
M.X/[4LQ44[(K%M@/4SN+8JEQSND<USAR>[DJ5I:F3IF7#OFAAV0;NO$BPAOD
M)RE&<U60K!&>M"1 BN62TYZ2,WKC,(:[)(TI._R3VAPG_7(A&WDA&F$;\R]H
M/ OY&Q-+>>(96,PD,+:<IUX$Y8H>?(N:/MI]X_CXR0E2\F-,L2XPW5([AX;O
MJW?[J%,(+@@/FL%!?FS*\WW.0S$W'$C4AJNZ&MJ*K,Q]/JX[/_Y\@1&Z)*,C
M6C"Y<Y+9N/? XYU!XKK<6M)B<,'%:2QR5%ECL<9>N1S[GCA[IY-XH'-(9QNY
M^@Q)T%"\J-8-4P[YG 9;DN-J[OJ/.=Z3_AL6)Z0RU'R6XJ<H(&1H)N-2%F-G
MQ/8SZF>V&KL2!157F-[F)H.(#PAG1>R54TII619RD\Y ZMV,FAQZ5Z'A?JSR
M9!631L&<X%FBDB0G30M5EU?==%82L<D3/V.<_"NK_TBIWKLH=+ ?05,UR<<-
MQ4K^JU:J?+H&O<*PK$JU54Q%.@"6[CJG&:N"P\>0#,GU-SXYO,%9C"+9<&F;
MLY@&,Q&%"[$2 !^5284 2^@;)P8K27GC)0'+B),^?J[3/2W)%&$I_U/_*VMW
M @T'"@,#4S7=KE%1YYP.>_5$1DOUX4-$K+]]%&;&8]'/AUA\O@O9#1+6N"QW
M:T+EKLJF[2R-I9$^?^<HC/9^*+V%6-_9NLEHV$-,&+3V5<C8E \-3O[0D(VX
M^1#!V#4<_&&4+!8_YBZK"G,@&(!EKU:>LJCU>X>(0>V2^V9V=[V.Z(4P=1.?
M;,:B@##[EDL+DFE6<'K&9*^^_*#,-0.OV5W:6I'%.V >EGZSR5?FN1^D"?*D
M=N<@(4N1U#);<Q@(L:-PE#M!ZCQB?FCOL4&SGZ!W)FFJ--IC!#^ ^E_-PH;F
M+FG&+(T85"W)2Z@,UG=S,*A @'95PLRZ/T9EW=Z UNUU&A%/FFKFMPL#-T.J
M%.,B  1'U<SGC$M/K7S6&&V];< ETRN1'_>TKFX;M#VX.WKFWFP^QBACO]I'
M./'_R$R>PA[2+"QI]G8[#+,7+K\^-P1/8[$>C4JIAK8:B\-2]QL3+1,6/KN"
M.V%;% &'/:^)J=C=*0.+KSJ^ 4CH+7DUR#64:\0-(&-A*^B /Y1II6WKY9L.
MN6BD75M0(\RG#(-")ZM:3&P:BHF+;>E,<?HVCEB["GQ0%OS#5N)$U="RA/Z_
MPGE.?RR+/AJ5$)?I+#HL*(J-CZ3N)R267ZD*M,]XTSA(J<T/IS;_724+CZGV
MC>WE(1R0[LAC:?86-Y_T8N9O0PC.1KQ5'<;G?NQ&:9@%PH_9BDPZ<PC]5MJ'
M;%0T=^8$+8SF2&X1=GOVLMD-R&(_GPTXM'C!6X^),,S],[TAOB=4]^E^D]*<
M3"<,4R<X% =X2HAB>IF@;7:"++0@,]MC]>XGU2;ZD+.]R-BN,K:EW?"1LKV.
MPG7--D-9U:H?Q4I1)[;71YSS+@92,#]/B='T\!S]AARLXC( $)V%5:E#TIPK
M+P17[=XYN7$0@2(#$J[)SN%$M"/B!K0&H@*AP[B(4JQ?P#55^^Y8*])MP*H_
MA H\"/_)P.:MJ?Y995O#JK4LL\0@'G:(S'>3=,N#CA)M@^B?]>1MX@HH8VQ,
M+VN4JDU9JBYF2:EI?YS.>)<9\;?TS30*J_78<A+>.\7*.W/<SP_8"6.R^!H)
M-H,"',?!DD-OM$Q'XJJU.T@VH%LR&L*S2/]L3:@YIFI(C^TAP4[7T4QL';:C
MY3T>7J"C=RKGPPW>.F$11>&$WCF*7>QG^;O1YBR-_1#%98D?I4=!"?I74BFQ
M2H05@PS@K.!9L=)$#1Y][-S8,:*K#SUI['3DQZHX:N]0X"0TJQTGQ^:6/3LV
M_\5 BU,)QL9"<F%IM:H;H>FME8%9: F-E;.1CJ$,!M-D>@XT_Y1?W#R9@1-Q
M]<A&>T]-CG0L=L;4+1M@LTK%8O3O7MP=C0%<;3'*%#*K6R7O'6"(@-T0.[Y6
M:%=PYTY?ZW[(^)UA_Y-/ET_&N,@=E4![Z'L;N1T24 ].';*V=2WNFQ"-7M\U
MC>EON:.7=P, W2$J&=</"&\15E$F["]G#3%GLH#( Z73E B3&&19YGF>Z7>9
MU635?*#RN-ATU8V\N0@!-*."&I4"<D9G:!/AO'GQ_2'P88_M8BH+E@P4)P.I
MK$7TB+-%-YMB!(TUL0J]1JH[S(LF0]":QTR'P.2@TQR(U1M!SC4;P=HY^(D3
M2(N+0<+>V[]V$;$ @CP@*=60;-1%R7O!7T<)5^6-+P I8F<MZ5G7F24&%-)%
M4GJ#K;;$JMD2 ZBL*L"R-3@[B_?MTL\I+B;BOH@JML/!"8]WZ!!A:(IZ]YN%
MJ[ >!,)V?(HZBWEJC%9-K8-DB4+HP2/L0:>(_SG"_A,9YA-:1P&]=&$GR)*#
M'Z([Y :.OU\[\4ZS>(!,%ZRS9.$%=(";-HXZW>\=?(PV]_XV]#>^ZX3)RLVB
MOXE=>1L%ONNCYF.FBI=(AD</Y6'GD1III=-"BA?\35.!K+DSA_VH.4Z M;-,
M 4 -#YNG=TTC[YKJV\'8R^9X69_>-D]OFZ>W3?!CFQ]]1D>9U[7F!W-_3FM-
MSDP6SGL4HEMRR]U?AFZR0]5_2D J(&'E>BJ!L@@!0PV!'M">7'C)\95[>\@(
M;W!6V]O+HA3+DFZ:50V4J[6TBM%VGC2^AN3;>X1:I<DNPOX?YE_R&ISL-5G2
M)LA!(+4F-M6>D'BW"CWZ/W3Q/#E!5C@K63L8'\GHLP6DW8T$X?D%B!,(KM:L
MIOHTB!/LT^9&[%%HM^L$[+X <8HA%3Y!J4CR)^0$R8ZL&=1TGZV"('JFZ5@7
M$3Z/TL=DDP;%M.+F2UGYNSOD(C+0GI]DM.2U#\]BBK*VI:)?9D:>Q!ZBQ GN
MT!,*4P1S ;:_L)FWJ,=+UD% _.REDMFV/S@^SD+5-KF%=AD^$5W"*"#&RUP;
MI+!< Q8"#^2)3*%FMO,8I?@V=Q!<I*%7[S^01(:^7_!1)\8&\&(V*O3E0Q0F
MN^"8]4'W'U.)C#\1D:6+18P2X+E+[3&3H$5#V$+R0W(;..$]PD^^BPST(QGF
MM5Q-!\2RO*#K+;F672A[34V($?)N?PBB(P*>_0 RRQ40&*A21!HSHKELKZ,0
MZ1%1B]+2-2$0KU)2>M,!^CN8'I&H<4C"1 6AL^2K$!RL4D[S:+><190\1C@+
M+ZD2(48&90P3[>$GB(F#T5(,TALB#H^S@-"9.K!"4@B-J#T )I9")Q[(W]QL
M&DT/#$1)L'D82F."A4-(+-/60PD;+3,%Q%N=*$*/G$V--D#-EV;6^^/XMCB2
MW,W9!* (B<%UW.J3(XNJ[B+&B@/1'DFA)&"KD1:F9&RHT?/93[^LHW/TA(+H
MD(U6(0-41,->+JBB=JH#-D3HF*@1MHZ\FJ.C((]! I9[38T4R# VVM-!JS?.
MUDE<C]C(H29@9C7\9H3\H%A"TMN5XLHN?!PGV:WZ-L7NCK;14E%V$$(+UG@@
MG$RDAG[P Q0G4<CI.L.K/M#[RIK?1_7FQ9BXH1 F3A0H;81!%\L')PRS=L0H
M2?(+G?;X"5G^MERM"K(< 3) Y4EOIX\',ITPH=$;Q;H"[2?&9Q;?OU6W%&OR
MNJM[])ZK6G6$6X9*-7+I-SX(S<4I/&G0 $GO\O$*<9S2*!6R$^E1QP@!Y(4I
ML#ZTY\-6%0)[_L( G/''^EUT=(+D*!F* ""SH+,"C PD5$>C_[O*5!WG_J[)
M+$TF$&2TQ^J4ED.Y#BXB3*T'W_4/3O[@4_4]U6R003@N2K5)0:D[+SXO-N%Y
M&4"RAA?KNZ7M'N;<H>GI\K[I@AOMX.![EV%1[Z!1E4JW,UK,<$$2DX%1>\1.
M%2F4HH?H)MDAW+@VD<VYSGLUYQX,9@?K\4%8,JP7*%<Y:,4!/VJ&QCEZJH8M
M;U_POE[4F21" A#!H^:SCI.;S?LH\JC;H0C B^^C0'>ZV@ C2^U$1NR:(=3$
M(3PJ<BJV:(S([&B^3>.YR5"#=#'#!:H["(RE /57SS-7UK5?B6UA@F%7;!U(
M\9DP#.X61P>$DZ,3>C0IXY#KYC(&3ND.5U"D48#TC*W(LANUCK_!"?F-L+#/
MT0$CU\]N3N3G &7++?16>]IF*4_WTFV505C:>UX#B[<=#@^!T4Q\UA59VH05
M_9_+_0%'3XCQMC9::CPN=H,-E(3%!0Q8[F0JU745A5OZIM1((VM%[RIDBW$I
M]O3[<-88@([B?8)/&AZT*Z)A2+FPHW4E,*\SUT0@Z.C<)"6;&">-%IMY>N,'
ME.PBKQYC_[<(73M[! WE)3P:FHC\5ZV%1K.W7/8,N*KI AB/M.:(-3H@'D-X
MY3.!< 4,+$7UZEKUI5Q%,$XN.5@TKP;960G8G59\H/!=Y:BV=80/V>4L"A5"
MV?I?6_&OP55)+UJ-,7\CM0,_.=BG*KEL-_LN3,AP;YY#A..=?^"]:8^VK^%\
M+7G<).T8!3P-M.@MHQNK!Y#<50$+TN%];,MUIF))\A$P4H:K4\&M*LM/[L$I
MK8MQASSR%W0@=XC\!381@J@V!HLA<(H[2Q%KS8&]+1_@8S>7N1&K?':L_Z1X
M.5X].]@K5^@M]MVZ:4T6FYSK!A/>5C,#M?=FI;B$3 H-TL9FVGQH@@U.?'(6
MT38M,9D./9?&YD,/$95SJD!I*>9##Q&7R8<6TYD^'UI*"(T'6P FEO*A[W<1
M3NB./D>/"4TX-) /S>9A.1\:O$S;>HR)EAE_>X^9D?+O/"[6:\ /KLQ!H4AX
M.;1*1GO*\I!L+.8ECY4,L.*[?%D@Y*8X"\@<DY4GIF+W*4J@%NJB/V(T]#>X
M_AC&E"VU\RH%>TN&[\=QA+.V=1*2 !.SFL<*E0<<&D,I>YPSSU#B\1 O"XX-
M"6D!\=*>7-SF2]5PD5###7;4)"8.*ZO)>M*6-@P]O64OZJB,Q^0RC D-JET;
M@Z\'DUU@O]8>X0+E:RUZ4EF.$IB:2?/GJFG9^VOG:YL!QZ/OKUTDC)3B7P=.
M'-]L?LW*#20W..M4>)W26=%DY]*L69-;.O+.CL7?Q<4?ZKZ]CAW-0M7H6!F(
MW7(C;1BJ(,Q9+1GU16U5+D2Z*^&S-?1EZ&)$+QFN2\AZY3.<T1./Q]-B;+.F
M\XZ+IC"+5T62)?DLUOW14*X A\D29<7#2YC..^$SQ)D3?KZ*G'!L*&>7CMQ;
M _]KQ;#-+D'XBP+[RTE#-(58UM$H[&E.'HZ9#2:O0Y@G^[F,MK(<P!F?&;2%
M8'[_P>53-SEA3%BOCY_!)G=$L'S\('Q;GYNZ[@TZ[@5KA8-N>]JZBX\*&'8]
M]DI(6_'%CP=;?Q70/_F;HE"WP%X1=;M]3\^(IV?$TS/BF*NM ?7%8#!_VV@(
M'6.O(6UF<KD@R@+I9!78TU[\A<@7B,%$#Q%#[:IK4"Q6M=<XR6C/X<A24&@+
M:\KGWD6A@_U(5T(<D^[\]=4 )KHK>.890#F'CV%\0*Z_\9&G+6V-3]MFQMK0
M>JM3#+FHZ+[L#;+3DH$F$(.]Y+-1DM!_$Z3L[FALMR8-5-.:]PVO,V^];V 5
M<7C$#@362=N=<#1);ZVTP#34(:-#7XN"Z")J21] \#1C@A0ZYB+"R'5BB:X6
M0,W;(6PAD@QTU'=U;A</O=YDRNF#\^+OT[TVP-OTK&7Q,A1>B6UGQB:LB0]D
MHEI!;=&;):CM&0,KU4A&5CG)SCE^)--%'CU29?H1L3^U\8@,=5#4852<:>N/
MPEX_G*UE@6U_8C%"%XYG9Y8F4@IRF2DMTC::LP>S-U$S4977#Q) 5G]L,89.
M_$A;85C/S<"6;B@/>@51R6P1T;"W3*$Y%$(4X$; (N8HJ=[F/S>VRM94KKC(
M4%?;')P-,7=$AW;!<'_P.<^*>QII+[?;/B O'+<H:V'T':/!QE:-%U HFA@D
MW?<#-L</3D+CS8_G3C?[0K-@6HPLY<R,D$P;)R.%=[IARGD@[!UA^&ZS02ZM
MZ6RL=)4<;WO!^R,D* 04\G"E0;!41QN57L; HED_0D8Y-B8:R1VP']+V0@'K
M#.+8+=UO9K[LV?,4IZBHI36418IH&3AB3 >T2]WM$,@:LAP@/*TE/4@M>R!^
MXL9RXXQX>?-]]HJ%-4ECO>"JBHAYFHJ!O#D6AT48MDQH=/=RJT\1[#]E72\N
M_)<ZI^O.A%'+Y[0,U3.(E;@-G+3"N4,N(LQRIQ+\\&5\M@C5PYJNN#&;-*KO
M7ER$/#_<2D#:_68)]DQOGI 6:"HJ)!M.D:BH66>T2"]#2;31 /0^FS+_DHS+
MW2'W\RV.$I2U;2<_;;&SIZ/NUX24+SD,I]\#<;@<L0IAM?N.!"MXGJ<T48,:
MFYT&.D9T=<%E:>QT)(^J**U&S\CC R9;ULF&:R"K8HB3Y<8<JDN]J>\&@312
MI)[#T4@&QC ONVD8@"4,$!0\[EF[K+0G9HBE934[0Z? @'EF*N??ZK?U3^_6
MO]S>W3R\6S]<WER3G][?K3Y(O%N*:-A[U <IC_H\$V&A/0VS<L)<D&%S]3/8
M^S1,Q>*U4(NY <!);PI!QO6"S)?<4XL[:OT.\I'0)?]&!D,0"$ B I):NIR@
MB.F-O& _E!2%_.E[B=G\V18C2\^V8Z4'@5!S2XU\W*V*?K)]U?E?V_/;Z+E>
M\6'1'8H"TZ_0AIE",K8<\],<0S'D,5%SY$.6?>=9"'OH,;;FMS.C_89!%K\[
MJKX\DK-3XM4Q^^O%[ZIBTH!7R/&;YQSEU0U+8P7%9NT#%K\%&WH2H$+>,N4W
MR?OH">&0,GU/J[Y>AFZTASEGV5\NU&0;PD+\1CGM<P2O%97*9F[2ZO8_U[1_
MF2STE:H]12TR/39#@AT?LZ@K;SO;=K]&^+,?;M?.P4\<F >@\XG%,'@1SLP9
MF@JUODEV"#='I'G]]^G;S-:$+G$&*L9*7'6BD#+6FH7 9+$(7<,&!^8)F>IP
MK=):J.&@W.BQJ5W/_9C.*,6F#E@.$V4#O^IN9""\L$W;;J;;L'":"[>#B*%*
M;*V,JN9)7%:0URP+,;^ER > G*'JDHWR\1<(Y3>&3*]E 4V&-#^'F=4S "XL
M$603E9_\LS>YD!><7%N+X8S5J8[SQL.UC^+&TW4\)F!/2+7G8Q"$'H/)J=VP
MA S@(7E 4I,'XLF+I!%!#4/G%'1G,>A.;@F?0NU.H7:G4+LO+]3N"RU&*J_<
MV-5)M3D43_5)3_5)YU^?=(>\-$ WFW>_IWYR_("27>35B<[]WR)$JZ;IJJ0^
MAOWBC*GQ@&N_UM,A\5AJ*]8N8&"S8KN&Y5]*5@2C 6TXS%*+@H3(SEZ9]\G$
MIUWYYMF=?G3AXSA9I=1A%/B.1)X#[UL[[F:X'JE;.O(F?RI<;*YPL5Y03R6V
M#52#OMNBD'EEX#D3&W^_E.2FUAPE$IEF/BV12M.9"G3VTR_KZ!P]H2 ZT+,N
M5BGR*21B\U%%$GLA'EKK_Y7ROO(3]+-S<$*YH[O[V<)6>6_6T JK"L:1@DUD
MOURMFMZ0*.XJ#>?/EZOK]_<28+8^6(X>:,]3F/NB] :>(IISD[VWM[T >5ET
M[>_?0GX6@_?5W@PEH#23:LZO-L;9#O,H&C;BA999,\QD,=QU1"Z!9)R/ 7H@
MT,:[*&CD*]UL[I.(YAKX+GK _G:K/<9S[&B6NZG&BL%84=TLQBPI8LQ69%AT
M!&D2)T[(*XNF)T)/R'-A.UH24%/5XE>N2QG$>?T\ZN^^CD(WU]R=F*9?,;$9
MH\U&LW151F IO6J<I)6@UISZ*Y@&S%W!_WQ1<A%B 4G'E4>_TV9Y2RZY6S($
MB8*2PQ1LY>V.$(( $D,9O,TCE([@)^1MD7=V;)I9==56W4%FLMP7>KQ)@VRJ
M5O$77VATG)R8E4<'<WW'7R_^5$U0=%X(F%U1!LH<JQQ3M$ ^CG?^@9=&S#F<
M6-\M\$AB3A]2!%ES-K?Y4E-];E_ #F% "*FF/,:9^&Y_"*(C0G%MU9OQ(K(8
M+5-D \"5TAKT8$@KM<JT]"3,[=Y'BP*;,^\27[Y#0<FDQNC@^*:RR+K4[15D
M&VD3=U$JA:&[P-=5%&[+?-#Z'#M##O;#[2?R_ZFU9[!KASS_95D*(W N1:ZS
MQU#3;>@]T<Y&5+TV']]@%IR8S++$! :G%,I@QR+U0Z>H?^)*5'CA?;NXEXUA
M)$K@AV[]8[9#W>$K] 8SG<5;8HC4,J4"Q:D4TI!70$.Q&+Z^TETSIJ?2%B0Y
M$'CE$[$P,&^J//0\P'A,SGF+0@^9X3Y,[$_5E$N+&#QOG/'9Y#GBPQ#6+: 8
M,[25^_U _N9FL\*8!O9F;P3ZL[[9/*PF1/(765,%<,#1WEV@>L>L.<7DG""W
M=J?^35-_P</*99Z+);E;RDT"K=S6Z[ LJKKS 10'HCTY7$G 5O/%3<D8ECM^
MJJ5A5+M"ZF;H22@[U<TXU<TXU<TP63=#P#D^.S;_93IMR&*\9.7(!-)(O'*3
MC7$%.6G&M+QB'%B^/)F!E:,>V1A5B-.=60HZ4%DV4#VH%,M-&Y!D >:!$\=%
M'+D!K<?G8^[(TJGE!G""Q-FKB*;)R8A>8S"PKM>$Z[$I%!9"IJ[$?5[:-1E'
M'A8UV4AIF+N\WJ>/L>_Y#C[>.P$RJ+:X?!:BMO@XF<HF:3"B=4-N-J;OKP"&
M=B^QPL7:DA@ /F-N73%S[4H/*#V[:E"O ('VW*D:I$#)L2L_#@50G2H_GBH_
MZE82UBH_9COD?N=@].[%W64C4"@>,TC ;D$3Q4?&ZO5Z&!MCA^CE[8V15\^:
MKL62*'#KKA6A4D-BQ,UTFR6/H=O <;GK7T/H,9.)S:(J:M+@H66D$-H]PCZ*
M5[]F6S=AQ@/P-!/S2WO%T?C^F%KCL">KVR?1X'6F#&SWRP4 VYNL*:_H.MKO
MHS ;D!%5TJ=O4XL,XS^ ":"0\:G$YZG$YQ=:XG--+$]R&Z#)! IV-_]K*WB*
M'U,K73PP;Q,]<3_YZ)F8-1ZZIXT'?1H@?1FZ$D@/$EA2R<9A)/0&M^3->IV
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M<9K>)/$Z&-IV:HYL^S36H U@A+5 6];$[4&,(X&F\ ^G,H(M*7-R'+# ,P>
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M%/+0NZJ(E(L7PR*&()NKZ(*2JL]!@F@7VZV"#%N[KFS>VIY:>.1&"LP I[:
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M'=V9.ON0 V@I";15U%:Z##U4%CUGC6L@\RA8AQ*'"5']6=@V=H,9@91:.0J
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MUM/&J+0T+#JCR1^2],7_3*F;9FU_]!)V'TC.B"DM=MSP6A615]B_B)/W*0W
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M"#!I#3WXM9 (&$W* !9H$T3;.#4[15)HRKXSH1X;2Z-F.[5F1]I6>%0L6YX
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ME517_5%;##>L,35LJ8QC.XI @2<H+V;>92JG;@TAU7F"%"=O$E/T+@C)&8Y
M\,;;JQ_*N[TLJYH. X#TJW9HFS=T%DL"+G0E9OZ<>EC!MWGVWQN:_'>9>$3E
MK*C.6>)DD\XB_YT713A9K.]PEH7L1>[@%R&Z]*U;R]HL@DD_JI!%>CXKP(;2
MJI_3:SAC(+2O3TR6RG0S>[\E4X@R>D53? Y*BHG3S;I+N,L# )JB87ZW=JB?
M7&Q.\*)72@J8G)%SN.D%*'7>>[*Q)?/8QT\XC+<L"\U#@CG:2<'=HS*F0^^/
M GM*SJ ".2FB1D%"#.:CQE#(*\=R%R]K*&>NMTAUT4SU#@W1I7=>15X*%M>B
M=D_!ZVC;3.8Q(;R48JJGX^RQ?Q,A6/7Z @*:W"!V[VV\]\)LKWGWH#",78^.
MG"%52SE%2=YU&A<2Z@*##6K^6A@_,FXD>JR43]JP!)40I#",703)&5)*EUGM
M.RGTH,=^-+^JP!H!_DIK89Y4HD3F19Q0PSI8!5OF%[H*O/L@#++@T&?3/YN1
M D4'T3T*; F>CE0.0J=;F8%06\F1%)? K/Z8[P=T,-T#%:^?Y4H,70Z@T*VB
M)7"@LOY,#%[R^HD8,#ESC5*.Z(4W7N!?1L6;E<8C_8$5B@)!ZVX=.4\2"!'3
M>$MZ'@51YX&S(Z6B+M=6-B2UA>ASU4Z3V+/\UPT'$5%513FY6>1?D\GE_QCZ
MYEV'M/V+> WNP$J+C5#4YHM7-_?Q!I)N7<_K+HCI&7X>G^&GREK3-\BAWO:?
MS@*<@);0$>E06]Y\P]N^V2V11L/:%LW7]&%MG&:+]=LX]JF7N@@(2>_B<.BW
M1 )"M@JXREF!HA#)WZ.4OLA-Z$/#U.EMA5QBK3>YXKF:&U*%IDHQ89V^%CFK
M78WG>1C"P !2(&A]$Y/S!#\=8GU8NJ&F/[H(X7"94%)=LDV@*2Y%#U-JQ+22
MW9P?=C/#R#-]W+625$WE :,L>R$OKX?E9)$J&2);B^LVJE-W18][%"79$LLY
M8#X4\G.(V:.FR"=6-;$[\S=.0Y](5$C:M@94F +#&NJN4]#<.B)M1P8K+H&Y
MN7!%-CHR(OW/Y6:;Q$^8$T[5&V 0%1>I.P!>P(<NQ!!@>1'<ZA^)G)JH$4W0
M.//&!R\)Z!O)RX@L,$ZS\R@+LOWB4T26^S'80O>/O9&C3M>V?E+F#$!6U9)W
M4>D 8=H2;F).;S%,LUH2&3YZ*:Z]@_FNJQ9A W6VG"P58 ,*F2F:D_,(\FHG
M;Y$:U;6YJ225.AY&-'7S'>P@NTN5O2[W0B[6M]@G+2C!6_J,-1DC9-2,!Q>[
MGQ&GTBR'^?TED,;*?;(@/4P(4@=I+)?Q3LL^BOO#%Q>-ZI:G^[I)<?DV^^0E
M?OE]W23!JLXO3"]+"O4[QN%\'$8=W.2/-QNE]%N%1I^&*3 ^!#M'Y_%6WO0<
M/H^C)P(:PDH1N0?>R S@@Q>0<K%+B!@"X5QV05LJ#R!\RHEC7B[(MFM>,GEC
MU=ZN4YK3R0)B-M<D&99/!O?OJ-*U[^11Y$P1=1--7J@M>+BZK6R-AM\Z%9RY
M6BSR/+WLK[7 I&+\7<OP>%"=_UTNQ0AG@TGPA"/!RX@<ZFAHONX7^;L6Y4F/
M:)!JX!O"?)"F<<(R\BM&@T"][4># )P(-3IK3P!4=D 1Z>'RJ8=4'(UP$-&$
M3<-!\J*S/WO4*LX6"4NL?+W;W.=O%U>[A 7:SKTPQ/[IOFB7%@V'=N?WY<:)
M2=N/9WVTOA1ZZ=S8(0/!J&4M#["NQ@9U8_FI6A[E6%:/[L K<<"" @I]?$^V
MI5WBU($ R*5[RFK/S/S*O+DE7T:K!%,_\VJ5[+!?7DF,>J:":-J/65'B"TXB
M2UL5-ER.IZ#HXEIU:<D8MM=$"V(_"$:9-]Z9J916*:%.I,/O55#FL37E*"P.
M[GZD@$B B'U5P&=$^+#Z$$O.4E:I2:P)'\%LC8O>- %YX:V*:Y]1=Y(&&0=)
M&/F<@!7P@HB^]@LY[Q?=:YZNO&!E<S#57BD\F^.^\S)J_^[/O,-S^\"H:1%R
MZ\1ML@(]VB^:(-]S=JI7%Q@,F\Y4S:,8#C>_7)?=DH'/UVN\H@^Y1XNQTJ/M
MX!2DQ2"84(\Z(*O]+9D:\A1%+C*8Y,MBL=BX,9,\4Y<*CS[SX1U&_D=(SJ .
M.9\6S7LVJOI@!-R4Y#MD XP.O\\(DLJ6B(R\<9TR&A(1#)IJ@F8%ZK>E[<8S
M:8%+A<,^MJ\2#NCK6Z6V+PV 1:ZN"G@3LN>$@%@ [F=ILQ ?+NIGL*1]W 5E
MI1 :R>R?>B%-Y'4C^G0&\!ZHT'3A3%#@:]*?I)%4VQX&U24P2>UV%7N17M+(
M=@_K"4-;Y*'G,S$-7._F<G10&8:WO'4MF,Y<^KH8"__3"-=2/ K6744<)J!*
M4J!+T:$[D2,=GB_Q<':]'$-E>>2+X+GV9]^.X1F"*;FXCP*YD0'&(_^'UK17
M^[CNQ$*72H]?"YL_:9/]X;9(I\-4E;K1SNEF?:?H\@"F7\@;HI#M&TZ]RI)%
MK[8.8')&Z>YH)6'L!]&#AH /^]@^E1W0ARKOE*W<G\J 1:X$RIN0X0T2Q41Z
MX^U'J(W;&MJ^6F^2AQZX[K(T\R(F=/8]W^<&LTL]SA-(Z^WTX;3LQP0<LL [
MCN>7M5PE^1DLJOZ!O++1+PAA,M+J$:\^WB1QAEDQ!_+30^)ME-2E?!0G!RDA
M2Z+#%14%31K*>M(8Q*(K_9'V=?<P6%E>K5.8?"&,P'-!V">[=+%#U\[U]RGV
M6>;:/9E3J(0@Q:&LPTB-+P!+9>?R*6_]$!'M:#VS-2WWFH_@<.O6DV*%*XV5
M&28$L7BER(K,C'K;TB+D]MZ_R8KHYJ7N\1(5?1#K1(N".,[\J"Y-^&*FLPZF
MV2Y:CP=TTX'"O6V?#T!.0&=Q*XP>R,)O/\V%3!QUG@OAA$U=P\)]42T%BL(P
M=I.AR!GJ8_FDKMW-:B)3MW[Z9DJ!HP[N,I;8V'Z 48>P^X!YF#F9O_(PILC]
MSJ4B8[6X%.Y:&%]S$3M,XXJ+M;:OF1A=X;V6NZ,W?RG;UUD5^T-IC#.<A^27
MYC1.QS5N>?3<1Q9QN!+N4D6SZ9BS C'"N@":M5GTT<]Q\C&('HJR#DJ:X*"+
M7770)@Z(NVA45MYP[^CFKW*E)#B3ZIEVG-J[([F[N^/;MQ0Z/$"AQKF?&_F[
M3KB4(ZL E$XG4WAG>H8W'P<WZ&SL<>,@<A(.HM-Y?&C'0DP@&*(E(T$T1#U!
M4V?9>S+*:I=@?X3HF/;8+LR%%@=0#>6R#733[0 .7*DT<="=6(\DAW'"7&2Y
ME5&?,\IGGP.C0D[/!5*D7&F=.)TD"E048SO?G\JLC:'5> =Z@>F8\2976>P:
M<J0]""#F<#?B<R0#%-5&KJ-S5<0'//R%9FQ\J[/#U",'5_\:^OPKI>?D_"OC
M"KKN(?8O<](F#^3 6&QRC4(>+D["J@(]J "G,'^SDS <!PH5;'<3SMFAK><,
MM7WTA0(T^=,8[+UW(ZG-DD@Q?8S#AL^T2"?*LL,MD^#A8? C45]NW'O7M'F&
M=$^0KE@@0[S.4RSGV0BGXX4SAHI2+D*-M>MGPV>%'3<CE"F1.N9OE-=1:C1=
M5 I3X$OB+B)(C0]")IVG7]&2<<?(5UH00P?3;,6^[S0/OZ;NJKH,ZT'.H)^3
M(,/Q>CTP%DTXL!VB8\"C)#=8]PF^ UCV$'ZKS+3AZAA&]+1MQV5"OF^/W>^K
MA6\(NMN"E80/\%4'ZX"V>0^4-;H :>)=O/20":?QXD.X &8'@?96?E!H1 D?
MXA'L7I@)>3$\+CH A9)0*ES()VU^O]:TXRB='[#_0/.I-L\R]:NSH=U<NM3M
M&V":'*J<7B=2C,50\LU]SF1Q!LF9UR0P?C!TEYK;B.@./TJ/Y*$=T?F)%12F
M6@19GX#H T_<^68;QGN,T]I<&\<1RR-D'5,@*X)]U%V6%G51<5RLT"0-#>YJ
M"_8US*A.)ZO&]2%U6>D]?PJOI*%UKBPC[JR,'4\W"=YZP5B)O0]'=W"'=\ "
MA '_B?J-7"- (I66'<*9E^G5W%4</927R+5]4R0*/"Q'.T*6#7WZUG.T:+-H
M:A4[>G5L"(#VTV23)3*MZ=-T@.8?+]WT&NZ$O=(.I3",W=.^G"&%% %>WM/I
M1J8NH&IK4YQ[7PNF"-9=:41,0WVM/TP&&)%6%?[4#JB>AHG#%T37TN',U>CA
M>@-?=::YR!<6-Y'K#=%0UO&AQI>""MG6>08C8A9-X<;"0(8\U2);EX&RU<%;
MT=#1VIW=RFG,ML)6)0C=GD+P-K1'J4[8Y"G?3>BM<.[J9O]3.+"TGZK+A[%K
MSL@9@IZNEQV1]Y#_K\2G9_\5N[+(ZN?L:JO1XVHCB=<XI74SO? "#W]W<3B\
M;0?>(0-P$;=T%V9T'UOCHFQ@43?UA6-= TFH?;;GS-(<%*Q@(HM5&CR"J!K8
M@6>GIBY' ;-A_*> I<)(<?)$>J7HR0MW&I62G<0,'8JN'1C46@$CF]AXJP$W
M%[O'(>4-93:Y#41IRQ!M$@91,VE&X$*LE7F\V<117DI5,6*&V]5RU#2?"S!6
MIFR,5JQU4476X3-BL0 :43'@- >O@?V!*D$E"$B&F$PU;,:.?I'A8CL ; 7;
M2%&3E[Q2=KT8)@JCH706ZYO=?1BL%NLUIAY=)<B(^EM6'0)6H",(:X3BHA6:
M0#2!JE :<53B6?=XKL%"X&E</%GV\U]W0<;P-G\D2XC3RZC(A7"7);L5K:%\
MM[M/\:\[&EN?-UG&96EK>#/J;Z*.PZ3M<\\XTP!U9+Y9LJ<>1)-0QU\64W59
MG4I0P.IWQ(G3"@3C(K!E:8^W_N;GNBO\,,HIOQ[7_C5K21H*[Z)_%YWI75R>
M'HJA=2G:FE /;4MV=9I*/:4W8C][2>)%V?DS3E9!.H:7!R;EXEF;B"$ *&^3
M.$VIRF(=\UAH7/2AKX,^Y<, ,'+C%Y+*]\!')%X3XY"@>>BEZ6)=#+I(;H.'
MQZQ47W<T:T7 WNMZ84@#7\^]U6.[[<!P[,^/ ^=4;Z:AQ%@E;DLP^VXC1P8#
M2Q/;PRR>Z3T>EWKY;3%O6_7'M/AK>F(#\U(>7.AF(TY5P9T_-);Y92>$?%68
M2-&NM()FKZ.JL(K"%*6FK88C4-#=371OAP]I,,RJ>< Y] DZBX8!Q=$-B.%/
MV0P.]2U)]R@!.P*;7>S>*+>) [*^RZ]XZ$D!O/QSX=+CK'33A7<XL>$-%UD-
MVRX3O)HY:O>KDU_?8V-O^OLH,;]* 3O;_9 @-L T>XGT/L6VQ&5BJ&0OG.LP
MX1:SB(P<98FWR@KMDQ8!0B,&80B(.CJH*[!F>EU?E-.9@CXW P 4XR%9*O.3
M/+L42IGOOV$L7#*7[N!'%C$Q%V=P(4>0Y<#:%&YOQV=K)?&UCA+R&9N>BI=X
MLXT3+]GG[N];[)-?Y 4U"%YO<,)(#8PI1:(N5)T::U"@=7FEJ!Q[Y :!>D)O
M(E%C><R.+<S!6SI!E<RN=@_KD?DM\FI>ZVF8U=R5KBRK[K2,PM!*!P=]0*8D
MS58'RZ$$3=HR5Q;-V^5.=KQEK8L6'$ZC;S! OL^<[:AJ(Y]X$/OY_C-&QGH%
M@M9O+^4\B8V.>-UR33F_6E>29^>:7+X YC%LE=LK)S);$YGDALXV#-1>;DD'
ML:Q,9/QH!&ELXS0[*KR:M*MC;Y>:L!K^&86%Z!?^F)8&B*J;L]7'38!C15\8
MT9CFQ?H4;DO<!#)V5OX@<K$]2\.$24S/W'LI\_'0\[-'+<X9W>4>6 SUZ;YN
M4M06G7WR$G_!3-/T TYI6HW(IZ=OZBI:QA_8.R]V%T.?K_^,Z?4+:9-GX;S%
M&R^(:.&?XOB^\T*ZFPY]MI[0Q-S4=IC*]*'S7$X'/3%"Z(&:5<BG5TVXIN':
M5S6=5>2:#I/AKF<F9[I?Y3RU[G#'*L8B(^<@?[.$)> ;.F_?^4_<,Z(JYHYU
M+%N8@>_0!?=].FSQ+P$;%NA+W9B-WY',CLU<'A=>D+#7&8MUH</>TGT#^TK&
M*=S;MID*<@)\Z+1]\=:&IFDOMLZ'O,\4GNJJ2:<R8,7S[V/*GLJWP]/#[; *
MDV-G[MF3%X1T\[N($\;5&(;I&&PZ,S-'F(S$:/3*]K2^;?X=3,)4'!%]'<-O
MK%4W-N/*[)G%?2R?R:7W?(HCO XREG"SV!^*J[="O -_<,/QY>(+&XQ[R(]*
MFQRQ(P+UI%9#EHEF)O"X<S2 -;^I8=?9[(+NAJ#GT4MYB2>@Y#6M'M8OZ%KD
MP2>A>9N#"D@.[!/N\M:)9CIS,3)1RV&*FR(M*99];)NC!_1E@FP]!,JW$G>^
M4F"].V)MSLW0P"3J($@7ZZ)L"[VJB<-@M<__=XF?LU/2_^/ NY<B41=;DQIK
M8-DITIF>9FX(;S3OJ</4(F8";NX>&DMA;%]=!.G*"_/KP8%!UAK:OONK21XZ
M ;,FZ!?L)6Z-$)X4FDCHS,50V;RG=L5YF@4;+QO\N>K!X-9O_=OTH>CI_-EI
MU<SU"8\OD5:%\NZT>L2'7$9/1"_&R<@;#$C&.BH@3L"4F$5SUQ6CQ6)JI\$4
MS-#TGIZ<WNG9OK[U3X6 @9RCTE&LGRZD+$%[1=X/L8[H[C"LP[I;5%4^M7M4
M:>)&QQ,VYBVFX0.8#6V"%>D@EN.!9/R(7!^HZ-?!B6V8J$JF0HG2K'OL/Y63
M_AWVTEW"'(LV3CSJ=&VG%%+F3'2-PP9 C1%<IW+6EG/+W-5:$O-G8W,O?:1O
M?LA_:'C\DQ?2E1L7B&HT[1^7E/B"0M]()_96C/W0Z.[TFEE+NJW7.\I+87@,
MXQ-H))L4,& %CHJLN'A+UH-?>7K2SP"_>BB1PUICZ8P3N="YTM@NZHV[#=*/
M\P3[049_&AK- DH.5"K,#1Q#7/>@?HJ\!Z)=7'LJ%*1X\ 12.'F3+*BM,1?K
M>1A(]VLXI%QA).LO$!284D7.*N_M-G.NNK2:8>B*B]#C%$(/.-$.W^)5_! %
M[#GDJ$:?G)Z+JQ8I5^"&R?JA1D>G&Z6R-)OZ26WR/>IYQEN<9/L;LG(9C88F
M.^JV/L>,!31ELDXJ@*KQ!MT4%]W90:/JZQ1XND(^R#NAOAK&I; V6W*4IJ,N
MDK,@W<:I%R[6M$#D5?"$_5F:XK'/NT8L."B>9< F=(50#47W83K$$1L#Y8,X
MOECH@8C6I8/I>IG8?65%TSR'P25+>5U_*DH&GV0(V\$Q8G:@I,L42O0=.\J[
MH;J?RZL(->E4!I["U$TPPEXU+Q^]J,IX44/4Y(2@,Y[]ZI+JS$%!SW2$(SK$
M434&J@=Q%GEE(,:ZMJ3FJICNJF_CV/\4A#1=U&64D56EU3YL[*4:A.WOH.K,
M04E7B@%<.SKTQ=O<&#67P="#?(M33*9$_75GY" 3QLQT+)*5C>(H5J'HX%"A
MP!;L]F4]V7FBT1>==XNA.CG4*DNX?:Q56P]3W7=#QJ'/0B*?:=N;.,T2G 7%
M'1U9X/0ZCK9YHR*J?9R+BQZ,.,G(:,PN=!RF.4;J(1B*6=X1S-X<L-_=%P.Y
M/23W1DSKV-QO'7ND<*P?;!2%AN>$]MB7Q8I4K4?5*3*F\#RH.9+K-(]:(FY?
M=J@OAVE$7H[F5>"%=::6"^S1,D=*!QI1?\L7'0)6H,#^J@=JY-DI^CB\XU 0
M2G4\D<VZ5U3O*M[@I?<\=E0O0,9!5"^?$S"JES9'I#UV6BA-)J=V6*]@BJ9*
MA$95%3=K9WB-DP3[A(+"V150*CKC6?>2:# 'X*8:@7IRRS$HC#J^7-N*QT"0
ME2+271?3L\*YE]"\/FF9979<Y22C9CNN4\(/Z.--4T2ZY$\@60A(GM[ESG4F
M2D5IMIX_*RQ!C^A-LC !<QVG1>)V0@M'JP"/;Y6K$G81=*3*G""A93% 'M/9
M',(E /7E?6"BZZR+H5_N(DYP\!#-=T2I1F3,A!Q(O15[PD^HLG^&3/6.#%%S
M/AP\U#3E%7ZI0\<[6A4#HN:(+@'<&QRM&/E>JV9RP]88<^;_:]>\M=,S&I4&
MLEK#3(4C &V-KJCNZS3CKXZ@*J-0>0F,76C7^%/C*7L21^3'5?Y8Q<8+(&WR
M+MS$NDR"=QLTAA+50Z'V6*ZOV$RAT%2 1DMEED*'&:_GSRM60WSVD&!&YAVF
M>:^4-)YP .OG8A$WHL3XJ.R#JD[H[WFW?[A\XZ@@G?I]HVSN1@]@3Y/@0T#]
M>6SXHCZ]!CY$_6W[9F%6(-]LV0,UN_"0X< _*Q=,[9^5S-S4Y\:'W"+"O15(
M/895:TG"C)H*Z<!C&FJC(Q:)YFC/VFQ[>8>3!YR8["O\GE;!P&4!@$#>=EJ[
MAW#Q*^'#LS03^6D0?\1[G1VBV<'VEM"@#>T!K E7Y__;7_[/T1'Z^\_O/GSU
MC[__UVJ[>_XE^NH[_[=OGAY^V4?OSW:?WGZ3?/?-3Z__]7ZY3\-OGE:_'8<_
M9J^R._SC;]^\^?A\LKK*CO_[XN+UW4^OGIY/Y[\</_EWR?U_+%:GB^/5;Z_.
M;OZ6_?KMS\O_>/KA[3[;[K_"OX;^KYOP7T^_O$O_8[W^Z?CQPX^[Z-55[/G_
M?;OX^MV'O_U\O4W^%D5??;-:AZOMM__ZZ?3=^^?@87[S];O['S'^\<LHW5Q\
MNEI^=?G;;\$3/OOUJZ6W^H^O5S]=)^\_W;U_?S?;?GWQW[_]<OGF-([?KR^^
M7EUG/P?O?OGUFY_F-U<G:^^WZ&/R_.%F<?/?WX3/"_^;C]&[[WX,?XV#]<WL
M+OYY<?+=;GE\_]6_/GBO_^/5I^#B7T^S'W\(UA__@>9WMT='3N)X>9BL-\=#
M#!A?8__PTSQNA":9J#W9&%85H(09Z(/YX2<TCX^:<6="M>@ #FJ"JA&BL ZF
ME=']>EC/ "_" :P?OT3<@#YYBI2I(41%+HUWG9)9F[\N#\EO8OI@] DWTE7S
M\#' U8^0F)/BNB*.0#PU.@EAY>2>1T6@[;L=Z1J8'>N#^")(THS=O98Y7XTV
M+)6![.Y:"AS!MA[K6J1"JS+X3DP[Z0BO:>:H+8NA(Q&O=DF0T3O''FB2CV+?
MI2AC"7(*5/T4<63=2Z JL=I/H+040T?,">H+J7/%JRZ4UA+:EA+R8 G]3N1S
M;/B!OX_8>M'P7QKBF=''/S>$VR!-XV1_'6<Z3C_EP6R_7E5E#,K!6W9'C?ZH
M'@#1$?@.9-OPTI5GA3*M);)7:TR;-YY*J.6W:LAO6\LO(D.X5PU69*=?<ZR1
M(*D<G.']QMO3LCDC'5M$M!R\'A&P(RROFT.-=D)%IZF<612$>9 >2[($I@ZV
MZZ7&%E,UMFXQEI0!<5\OW2N0PY6L%$2+=Z.3Y=S+'KW]^RC(L'\5>Y'),4 V
MAM7SI(09,'$H[87R;HCVF]HI4E%0M9M+81VT3<LTR?YYM\*1EY#C:9S@E9=J
MN+=([\8>0?Y5[P^"@:UM"C /@OA.VL@Y0.1BH;"0S,_LG&&J,P ]837SC:IR
M4% ']E/=R#6 \*O7E_3-[)?Y#^?SGVYN%\OS^?)R<4U^>GL[>Z<A==D85G<*
M"3/0<W=OOWK$U-V8$'.)Q3G3'Q\2;S,)9"B*J:X@IK *@U_SRPZ&"DSQSH-E
M-U3W0T5'M];Y6)(Y-OV8#^](TR%NOSN#V X/D? CO %'BC?@KF^_(4F!U]_<
M53 ]T_UX.;M^>Z>!D58'RWAHT@9DGS>9A.+F+6TEU,Y41C@FRY3R(0\\#?QC
M0/[%\YA.>C6/C9XA?0CPIV7B^;AVY%]&*XUO0SB _4?J FZ@5^FD"V)]4./^
MC/3ZD_,CD;*$ZL?HLOD;^5=^]L+06SV>XNQQ[FV#S NOKN8:&!'UMZQ.!:P
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M[!ZB,3 -U6D@NG,=X>5O9],$KW#P1!'N[S"=6I*/L2W&4+X%'HNVO90<(\U
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MK)7[]H>W?^[&9G<R+$EVFG<CIUN/#OEJR]*[%F(?]0"9"VJ1U7#X><M4 EZ
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M9/<T8@BF3I7+1):\O.[JE--ASVY&/!X+L!!<%M63<K8M[QMT#UNEI70GT)_
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MP 'T!UJTC?P-NH30'13RI<CX:=:)6!P]/3S/(-]^1MFL/AD:P7DL]">P"PB
M-^4T/X8CVJGWVC&Y**P$N<P!5OHCWF4=-#Z'Q<"$,)LI0"T;(%!!L'W:F%\3
M!89KSDYH+'. YLB8X ;[*:D*H<_<[Z7Y*:(R(;+ILA(>^[?9<;6EJZ^W==52
MA'1E/SW4V<ZZKJ$GMYG(OJ3O3&3OI!+P$Z=)))0?:1V5$_R4\]H"(7&OL;=
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MJM^^L(?HN'T^"ZYZ$1QB?EZ?GKQPO\^8)5-=/Z,+5ZVZ>Z+R91PBB;9EFDF
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M0SIGH(T$79UTTAJ[1 3E6#-U]9BOV9/T^*4!1,0.SW()@15.R'4V@D#7$6/
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M&UE8*FF8E(4.XYWD(CDR]XNL:6XVOV5@XVAOZD^0OR:?[0C.U/VQ$7]MK#F
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M'> 4J]HCL\$R=-$<,SY)+N*,+V(MG8SM@WSETRY$9T,6'L'^LU NG!1:M8L
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MK"(%Z2^#'6KLDK_SLA.)G9KL(.#N#PET7*DV$& V)WF(",,:Q!>/.@=OXSM
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M5^L^FZ5A 5J8"A=R-T\4XP=(VDTZ;>.6,"+S*V 8Y [%<;H7B2Z>F=(SJKW
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M9=1 C-S[VHX:M/ 9<@X B$Y<A\&&&9;=@(9 A!*U$:L=+1!R%CGDJ[Y4-%\
MV23H;! S5P#0+P14@7QL-IY;V$; RW +6UF,.N..4>H2LDK;@/+!]CPWF*WU
M-!P=^DCHQ#=2!U%AE]1J_;KXBENTF1N[Q3JEIB"1CZ*VY04(4;T0:;=R$VT"
M5$'>'=D?"9R'[%RBL??@DW/R &WAVS"-TN'7%'0K)P$]/,U!7SE1O"]-2&/N
MLUR'3JW&3CKV2_+Q&$ME%:4E9PC2HWR)H)LP)N(G^&X!5;Z=MN64<@1WCI3X
MV.87@273(0L&4P'AA#>B#EOA7KS["CZU&0/(NXIGG"TN>@BZQD; &5*:Y85'
MBFCI]#Y2=Q92&C[QUE7\5Y9;CVJ-;.P#?\([NQ=;L0<,J"\=+0""Y"T#[!:S
M< AR:.QBO28N\T4NGMVM$VS('?,D%@&GG?^/1_$?'9^DJ?ML+WANW@QL%JRJ
M/RC])K#JV* 0VX74C:Y9D1+4[%E38]2+_%M"O7#53&EP_81WW2LS*F,>L%8.
M3/S$HL%#B[9' G)_$YJOI[8*2R\)'<@FJ"=MK .[&@UNG\9D;E!?FM5V!YCQ
MZ.-.[5/#PW28QKUB*;T6\/O[L:D.HCT96'DX[\USU3+UN0CZ!>+ND_W>3VVH
MXQ<V]"I8AW27,=Y2VUQ%K*@7=]W319F54!&:_BUGBLR)8'6\*J83)RV)71,Y
MYCFBN2_DS6:Z68S<HK:8=7?K>*L;8FMZ= $=V6,T4W_1E.@CN[#[?I9&QW*:
MX,M-*M!?@/QJ[,)N$H!EC"=BAW43P[3M+D!T7$?L>6I2.K>!/]&1%>\J2![B
M+,TA:O3LE;R'J,#!?NHRV:=*_)GD^)]T3=O09Z1'_!80'Y8,U#<A_?8KPY!!
M:7.D^5 5X/8G7K3@-'X?/H)?6NB=4 -N&JDY@F%:05)%MD7G"<&(GA"Z5:UR
M*ZH)U/RX]?N>M$=2,JIY$^\P2&_XSYXU$0IQC>->6]EB0IF)&04A0L.9MT56
M[T?"QR!!AZX:\''#44KZ6IMR6V<0UNWD/GF(7.H]D)547A+'1OSE*'S0+CE(
M%@UUPS ;0+/R.*L<G]]VKH*\_M[*_FG'-0Z;I[J5.OB&6DMR1V*'.0:K8A2@
M%6%*D$S,(LI8A9V,,'/=9)>DG1!D$^KM;%%EO),PN ;L1&X>MN39!0D]V/-B
M1!BF97N%/$)]F^>1C#"(&3B?QR[R$+ 5\;6B&LTM4%64[8S#? BKK> \W+&#
M CJ74(AC4I95PJ92['04R^F^RI9B->;.F]]'XYIQDV.2V6U(4Z[%,;L])#%?
MS#(4[QWP. 4(46-)!&M$Y*JZ ", V)2?'M/^+,[3'MO$;$4)0X[#%@O+-/28
MERN3U7E"N<*EP/EH,')#GM)_@0]!JN"<A%C5N =V*0>5<::3 PNYCG0TCJ.)
MG!L<Q+Z]M^GC\<WRGM!'SQUT5S=Q3^=<5F<GV T>?),CR5Z&?!2>N?F&EXL>
MJ7:Y34]/V0F+]:< ?IB+'N[);WL!.\'JFL&W/9+L9<@GONWEHA\X4TM%3X<9
MNJY/P.0-0,>L]?Y=OZ$UX53ED?[6[,FAJP^T,=C3JC+(:<#W_TWWD*K"M/ ?
MI0&<_HK%3J,L2\(</+XNM!F'/GP#F^UHV-EF[0E&^4*TLBD 3\*LEQE11-\,
M]AYS A["'I?U>?8B[#V2)768JK@IHTX32=6RK+N C#E\ULV!0CPXK?)AXO'@
M%:QP3R(CU0MX_A=Z9!!Z;9:Q0KV(P"N&^$UDM/N_E3.%R R"J,+*X\'**!9T
MXP3>GRD\MIQSPE,N]_QOX?HLB1@CV,%C:)'*L-D]- I];Y7),UC=EM:Q6.>%
M+(Y_%(&UHED0FDQM=,'1$IL97N:#>=%B74:_9*(\\^$;61L0@%VC"*E$Y7UL
M(@NX_.]!2Z62W<ZAAW!][VT";^VY?,I'-@8T/9Q\S^6]S(S/BB8L2YNW!9%I
M%DD;1VQM0D6DV,=AMU@KQZ(B)Z>YA>;,2W,>0IKZ_[,-)9E],=\SKV?CJ817
MR%I!Q:*T=K<%@,E55PROX12:$'5=+4%\.:=JNQ1!RA0'9Y:*9K:L_;J1(PFQ
M?MTBOS)IE/+>>YRX<R]R_3!**+%UR.E@QCKI5'=ZM2I0@Z-0A]V01QUO,! P
MC3I\U:>+2@[CQ!5+9U8;)N-=(P!J:YNTHL+V !7$6&T&T\8VV,9,@VV'8C:B
M4QZ+:#RF03QFT=+>Z,;7(VM/"MS^GM%"C5JLI2SQVHN/!F>G>,04(S3*(PKU
M-;$)1;R/)!YZR^>:P80F)(GF*U-2.P(&U]]NUG*%;5WW%/6R-!NK,MY'^Y8O
M =3E#4GODJK0-!57 ECGZMT"P.CJ+82G>_7N ()UF]34B>QJV28AN-8Q^'P0
MW*J[=&'P6W6G"/7LO@:X4:FL\'ZLPYM)-IP[<X+/?!R?B:M2N':\\Y[U*[$$
MB?%MN K/EE,OPX)]!VX76=EOE_)IJC=?Y^!NB?N9W4=BDF8[L3]MJ),.I2RY
M1CHZI0)3RS?2 JC[-*$"7,_DZT%$>GHW$5(Z74V/79,\!1KW K,&*"<@UOH1
M"U"8IX-]#&F\<39Z;D_O1:ABQ9U(V"+,\O&@S,)IOI ?9^VE(XN-%6U2'E)E
MS>JW9L%G)CTARU#T;LB23W&?I+L=+1&[ >Z @Z]8KC:-56+>=D\)KZ6)N-9R
MHL1(<%2R?6M5DX'%O %N%#N8%;\C:=N_?#AJJ=#!. FX!/%0AF?)M'>B,]X&
M,LCVW2 =S-C7955Q5]N*:G!VHI?ITJ 4TYUT!#% 4H4<4X^DB@90>TD5+:BP
M=XB"&(43=E[2;LCJH\P'==0KK?B=RMJ$CE9D/1M<-0#;WQSJ>'%K[E1DW%Y_
M)^7G5+VS=(F+_=$?TR^ASS_6"K$*/]37^S(8O:"I^$N4FUL+#X_E]LTU3M1*
M\Z+S6T+3@D?C6&?1*[X 9,E,2]'HQOS+BU8/Z32_TO:3RB#TPCGB+S&M=Y?0
ML^RA!J,GF<\@59CZ(F%C.1![T9:+(<>#]*+5NK<J#;KE')KD<]4U<2)BF*Z<
M?FLK3E,#;EI0?4VBB)#%GO!ZC&"30;6EUAW(D NEQ>(J*W<7LZ;Y\,3'='E9
M$K$3K.9A6GA*@F-)LUG9U!'FK ;3>O!%#[?Y_5,)C[WJ,"WDF+Z,D2[4Y\CI
M,'JRM]/D(2+L)T%\\5BD]!L%1FIP; 5V9&B,&S#5 %H+X$CQ8#<TZQ!<)5HC
M9]8TCZ%FTX.S0_HGXS#GA-MJY%U4:H!S?ECK;:.&%#O^K]=60Y63H)M&6]Z7
M[!QS_*RW)+!4*Z!Q,U3T)%?E"=344B/Q?(K(8GT1Q=[.B<';Z-> H^;BZ4FH
MSA;DB2?'\FF[9E**9D*2D[,*<)B)C@PO0\I;)*?Q__N][\51JQ E@=QN*-,X
MO!2X 3@X5/\5ZH[PGO@D)<U$3IU IG!.=7,";CZ(F5/A>#1M5/TQ'6":=ED9
MPH]4QXL9EM!T1M1YB3E&=.Y$6QXC8?_A3_B/CL_OAG;%K89S"CM:DXM@<T#@
M)'T:.]"VAD$40)$4Y) +A&*H,AUL6(AQP#IP&3TTY>^=%WV>,_Q>S/\$'IV6
M8YJ4(6CC&,IXAPI%B_7<]SH-O+QX7@'2%*2ER),>PQ]@]A_W%0,^&L8--X&7
MEG=:/9B[\4WC-J3!/[@)$L!-O>Q*6AGMI$Y;=6;V&/C0W^>^VNW9Y8#3M:#G
M7K0/(\=?K'EOIVOOD:QF441LN^!&)$S!M/?C<8^A$GV"^D5;KV*(2='<2^1\
M=W0TDX"8Q#;N8D,A'8 0EHYT%O&6T.76"99DMP^I0P\GY3+QHW3@3>.\U>)0
M(<7>02X3T_LA#%=/GN^SP^&*<3+8\.Y)0QA<#<13,K,Z_"P$WW\"KJ$S'1'&
M!G[=/F=^H1^FGL'%,Y_#1ZR$.50P3L(P:[&P$'/O*)>1.\THR7KJIS;I-F2+
M(;&7AU^96QC=A,$^^Z4S$I"U9RG$U8.0:=A\"(X7J@(1X#),R#Q.X<Q+HN>,
M?MOA;T6L$WH=5F9D(?'^,3!-D6>JQZ=JG.9S7Q(G3JA:N5';]U,XL%O77Z1A
MH 6ZCB77MA,Q)&@FM-7DK"JD"!'*TI(B?^;,0ZGG.59&GX)7+=EK.O"F<5AJ
M<:B0(TILJEZ.97=#=F&;SG-_)]\*J?8/+0&7GEAW=E013^$8->%G(?F!PU;'
M1)20$F\3S!.&-7"K+8*"5?I7/V6T94TPIV-*BM&#VX6> &1_Z>A)B:;3;'63
M8UL)T/@MNAH_"F$!!+/,&MJ2I])R:!BP/[K9,+4A,O:TT4_#3S/G;J$/_7.[
MABXA5)E4G'99Z-.&?X*55??NEJP2G_#1U-FS<OE%N2AB6'V*R#KQK[UUUHI"
M,ZVY)XYI[*K>G)QJ?>ZQ:.*X?WI5J4QKM&-M\>J=?80?ZI^4-3#76@U^I!^C
M1HH4IT.*.3_-B<!M6B18ZS5$QQ^ ^_;)Y!T)S*X$<=LIT;]0714MTK-CUYZL
MU*LKLW"JQX-HT.G)TP+-)GQ1\TX'3XH<R4,![&S3B4^.%$PT-?*R1C/3]&3O
M%D\!8^O6V]\2RO/4G0V),BL8Q:3F'"N.GS"$C=8\3F48JC'#8)N#&@CX@JM[
M7-!W1_SBBFUZ>U0 B-2I44^0*HP!\^L,A2>8P=M'=)W@QCR/6(<K4+T>=*06
MT;C$ZGG(SI@@(JLSAQV&+KG?$F+@CS.@)6^"_>WD2>CC&[-T#;@'UPP"0,Q9
MJL0]XRCIVJ90DFY'.>KCU(R)4%TEC'(5TCJ!CR3>AJNR&V@K6:$+W9CWLCK/
M8'M0##\LN%>L=5+#\)J1DF$&AW6A&_M4.W6^3;,QHGRD6.D=SZR$XH5,%CM)
M7H9CH#"M(GKL=SZ3&6/Z/$:_E^?/F7?$)=YC.BTV(9>,$;4-U>>Z9X0"UZ#J
M"+\O+^$N]WT-0R-/=Q:LKCWGP?.]+B4 M ]Z5" 7D_6S$IH,QP@G-(G.M3Q*
M1TRG[B>C^M(+V 79"S8GY;>O*?J4H+YE]-,5 [8#MJDT/%VD2][QM3#SN S+
MOZ)YL.A"G^*9HLU!X)Z7&+-+>[KL$Q]A6@Y([?9AP&,5_&4G1Y67'N=UI0.=
MR?J4("<-:4T_[<5QX$R,'NIRL5X39AP>R9'R.V87>"<H=D3X7BJ @?3%@!1D
M1\Y894RX#N7R#YHU79XZ6<J-UNZ+C#@=5!0%8YIQYD2\>/M4SUU!QX7KQ8>!
M=HXQ06.<5 K);\C)>" *<^L<TI>'8Q/R? ''PE=VI4MVI0TSI/+T( XK\-9'
MF?K( C#^,FPR6&TBJ($]EE7RCGU\KN 4KH'F$VU<WK/'\Y.8!UB&<7NTJ$#V
M>%3&Y_9F]#1?D]*AE?W2DL<\U[2415@9TSFCU DVY)18:AKQ5P8[VFFF)BP:
MSTV0]U:_],.G^V2_]U-B'?]TKQG*&]&C8K2JT)N]V-F;'[W VR6[RX1W/IH%
M0>+XN;\4?6*&D=ZPFRK/;O-]3G@^L+?/]@= B%DSKV(5('@*^)PS7!0@YT"X
MWI\J>4A17Y'PI;O.WF,;PD_7O"$!,Y^^?WC@;GH8Q%NR#GVV=YA!3=+B5]][
M+&K<S%5<5&2;RF&>$9,)X$-!3'IG6 3++;DLB"DJ<1]EA[91.7-_&@S>]I7*
MV\])['A^9%6>2OP;#;7Z%G8$I%]KE?B.BV*4B-4P)B,]+$; ;,@Z:."*QK/#
MDGT^>_:@1X6J8$1R-D>D$DW_5DE2@!7U:GITEC N\H #3XWAZ]R&_NIJQUCR
MF-W"/I+= Z%*YD\5UC@K7IL;)FURJLH?[-OI1X<MFFEHQ>"*A-?; +1APDT!
MT92M$NL WQ*U9;I8,QM&[$I3C /S?F@H10FS .=!:Q>0W?%8ENH1W%$9=H*%
MXM>-\62ML=A<TH9G)\>?!RK4MV:'F*OPD/PHH>X6'*^M&/0%0H_USC,LZROP
M1LGZZHJA Y]?NCT9 U'7C6Y3!NG%?A^G0WK\GIKI#76C+&'\@F^4C1B4TJVR
M+"W(W!Z$4+A7:?%ET#)4T/?+, C=_-XX#UG8@@P\@5J$PW3&9 %,$A2%H[82
MP\39]]T:4YV@(90E3%Q0NVU%T5CAWB6!0[T0Z 8BAHM=1]JZC8Y-*,0L*<G'
MD-4YN$]!M"<N.Q_(ZCS<.5X P6XI;!R7K5.U3AT_I$PI'43H^>@=:M-F]0:_
M:3:(N627L(B9*#XLT9H9KB+!#>W)#Q^AL&K\02H#;Y#U:T@_7P7,9W-)9$UL
M5223$EN-/["IP^9BNW.>/C+#1SW'MR:U"@[,\*NFR*J\@8NVZ@ALQB]-/!WH
M,J1'PDZYZ<%J\1 Q'!$[F%S"$[N5O'Y]J./HY"V4FP&+#.(//V2R#,B&5\SV
M?M,Z$OJ!-H0&M_,RX".6G8P=/4J10YZ!,;X$M^*"#Y>E!IAL!M& NHFAV439
M0AQ &:WY82D%;"M:H( 094_KZ:,X [I+.88/++SF&[68;]U=C9,6!-PQGWVL
M'NN D'<)([*\#3,4E'A9#9$8E4:Q$]5*JD@)\#0%4.8,TMWR-=\.-M]N\+R>
MUWR[0?+M>C?5>LVW0\VW@^J/]8(<NC$\($B)LQ%AZ4 V5A^B-0;3Q4"<=+B"
MNIGK)KLD;5=W3AAZ-^N/Q/[LDSS.-]N%-/;^3'\N70RP(H"1-=+CKE5CX&1B
MX++* K*@MF,1;PF](8--@COBPSXF@$W(B8_3+ET.B]E9^]/LK"R+ZS@[RSC&
MVSZ7RS#:JPC4X+8@&"G72!9489?*>J!P:3K/_=%*(L36EGE=2R]##!'KJ3.W
M(F :!1%3-)^H)!X:T_PI(3?.#JJ&IA?ZL8SBZ65 FE.93 0Q?)4J=;R ITM'
M7G3FA3%QMT'HAYO#/+R.A<%.6<A,!1#&91QJ=Z0Q-"5NX=Q4>,'_?NO074[8
M/*3[D*8<UA!C-Q0LUQ!2C@J\PAINP2CZD7FQ/S,],Y-@*X"7(+QV#F%%KQE5
MEQZ-8F.A2;Y&K)8#%)B,-6"#'G1$=<<MN)F<))\BYHT#R4C&$\"@\TOP\$"O
M9""Q:BW-%UR*E-1>]-U(9E3WOA)SL0KY@M*W^U0"N:3$25=X3B*7>FD+:+7L
MVG80D]V,0LEU\0NTDALAXI=^',=;4G"!GN:L&XPQJ UO7VY)=7Z[89BO"YJ%
MP%<K8Z"B7:U(=+=V#X3P<;Q.1/CUH8HJJGHLMRO,X(&7XLU"-B;K[%#^%PO9
MGQJ(QQN@4[$"Y1<B'6X/'<9]^:$X<YW'"+Z]1M_ 1#=@O.TUUM9SEPT27?N"
M(VN]Q6,]EO9%!M/ZB66 \-FT'3"8RP],Q$Q/O\7Z4 HR+-9E/5'3?%V@$U0!
M8;A&GYNP_AQ"!,=G+&2D[+PC"WL';YI2,8S;M "R$+*1<0(JIB&#;R-0T\0%
M'Z-IPX$?GNE60E6[+]6+L05EAHO"C#SLTK&3%2(N."&6#J*L5-VVXT*M(%10
M<P512EJ0O8:^>K!<*]8U=*7M%Q[K,@]N#1TV^?*"6T;1K$$K8K^L:)9^^ H@
M5/(:ONJ40T>\ZKL7&Z]2\%Q[7_\0HE0W3(0._<S(9(N9AU%<SP.,;HA>D$ /
MXHB3BA1NZESJFAR$"DMI"GG72:*J<!4@X5@R(U7.):C"'JQQ8N+\7.U]J0!F
MM)F9BEM1A5-8Y1G%.2NA$3AV(,."=<*JZW Y;B#E%6BA%$)H_\'Q>>/7:$M(
M*:AO%M,_RV#=<UB&T7PA"+/V^_.0,26(R*H,\]BC7KF19D?5J H6HP%6[8"C
MN9,^-<G2*BVL18 2O4*Z3>.*:E8E/1A9%/>+B-)K;M+11N2+@(!!#&0,/?@T
MPQ[@28K:H0[=^,9T0N:5Y8%'QL>]M<W.O.'KSXZ=FZ*(,)*R 3' MKH*&[/@
MV=0+J?2XJG(*(^Q0)87=LEV+<BN!Q[0Y0@5MRJ7,#-S^=->>\^#Y7NP12]M*
M@ #[#:A32"*F8 <.2C19VTIB'*/>3Q*VX$R].38KC4/W,V^3S&!E08RTD1RP
MM&181K^]I.R!RT3'BNQ$Q2D=KGE+P11#O_9ZQW-_L5X4$ WC/*V@#$Q3Q5>Y
M"A@[B+U0CQ"^ID?2!M!N<*<;&?)D%!4U:]P8Q#+'&XWQ&MA1V(Q#AG1>(SJO
M$9V7%M'1.FJBT/=6G.:+($Z=5*"^F5+06)T2E4U/.V.&#RU5-^3O[TT-#Y[)
M;]6QILWA2\2V.HILKMF=$;.XMK87$T96W,W*'K7Y#:_?D]\'QPOX#-5%<._X
MO*'S=<B.#_@.^7(\(Y2F6B2YA74H9N1(%Q_O<4O#M0<NQ!+DL9VGBC(K\P:T
ME9FVF)BB9$O@.C1[=#R?VY!E. ]WNS HAX+.G,AS@46IBWU\=S<U@6MS&;#=
MK59<:\N8P$U(%)'HDBV^E->5M^0CJ\N0?HIX9[XM*:> J46[^B"8G(WNQT[
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M^S(?:CLMAMK3;+_TU]>WV:F]S<Z=>.L</@5>S*3-U,?D9;8+!F:]9B=_.QF
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M[(B?K?)Q _SURFX94 41QGG35[HJ_$.J#:WV[I,V(Y4Y!]*OQW\:"B75P@[
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MZ.,2N;X7!(BB$?#-O-/HL/-C.4J "G+C<1.D8&7D<LC':5*,V,O&Q<L3"9?
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MPV/__<'QP8=#$NG\NS:.UX>\7_VH*7;7Y'WK)L+!)ZR?HB&>]LXN_N-?G/6
MP/?H=,5-W#\\.R#K0;<YUNR YMWA'NXE7(-=*X$UWL-YL$\\TCM> _/ZU8_*
MK-O=LMNVK_</SO?.#D]Q@XP66W8,78-5?R!61??6K<"#3Y_ Q&,7T\7)WK\^
MGGS:/U@+JWLMS.[N;9MQF)%@.& ?&R<?OO_\5P[F5[<WNM</A =NV]K[=/"K
M]H,<]2XN_@+QOWYD7M;N;5M?!_\&&_C'O4AKL+YW3.M;MVV>??EX<,96P7].
M/OM[O6/T7(!:>W)VX!\>?S@Y._I+9L+*=V@U2&'WF1QO4EET<H^;_H[970)S
M;IOP++A:"5-]AYA3C45[7+ABKZ 2MBO)Q10NZI(H\G&2PEIK5/A01HJ+W!(L
M4 JE+[ P@N+@<,4L*3!_B.H>,,'[LU,D.!:7D@$HS#.QCG"&Y4Q8$<;X7Y0B
M;R'$W!DF;LJ-R,L9-U5TT(R]ZV:L)_MC\_-S\17G0@5J29RIOHI4/L.:+JXC
M'HC8S,B#RT26%2FA30FG&#Y20M^7# .GF-.=-4V5ON9*EQ'6PM$HZK7V5&@6
M4ZT!@K:%&HM#42.%2(Y$A'5N7(J&0Z2:F5KM@5\#1VDLELELIA>_3V0FW6E!
M[G& N5<B#2.99:8NE.KML-:&UWO6<)MOTM/=8DQGK%CDU=>@CX$#+P>$P14B
M^-ZLB'(:7S*5G"7&^?#F-9F'ZT:DJ:%=;/H9+#Q.R.;#(>E.Q%<J^S;8*$TI
M\#?!16G 0WF<R6"?8]IUD\8/ES U7V%=.R8@JI1J.<?2PZJ!,D7T_>][=;SD
M*UG_IL@:*G2 3AQ8Y#I1I5)CVG 6Z^')Z<<>G&0!'&E[G<"%7*8[3?&5>2+=
M;GG8-D^@N4VF$=5^S;_UL6VO->&62?5[T9CJ=_<)?DVYZS?*2'<G9Z;UUK^8
M36%RGY(KF=(ROO6Q%R)/_SC!Z:E*HIZYDR;>)A;>J$R$_B5\%?[SB<DJ(U5S
MU1A$)JUF/M'LH9?-''P;2/BK/)<62V>2K5BM/BU2;/ZDS_#:60V:P)M')N6<
MUYFRA52A9O<^5;^KC%O5VWI2 ]I?GA#"WY>1N&)DB++N%)?S:IR =KV17*'^
MFA7]3(5*L!:$Y])=3NU>5O+TS (QI;9?0AP7H+Z!3H3D#U+'0QVS^>#5UZ9<
M:R%(QP7]+1TQO 0<!RD*Y*S27]8GB&K?@$+PW50'XD*L^$,P&/"G "%%L)TM
M&%58$(**X0A4T7* IK:!1F!K%UG;@8?A"&?8;F0&^Y]140 /C.I4+W7-0Z2&
MDC&<H@1.CT>^\^]5\B]IVU8P; U_I^N(>)\]8I\]> @(GEB)EH'FEO&3*IG#
MKB-^Z7],(B3XP',6E.51 V 9T__/NIP797'7^P1,U'FI1%_CB;</9V&EY+PJ
MD?KZ.C\TUQFK6,/ /=HU-/AU8[# &\RQT\Y99Z]3.1W-FIW*9!I)G3>5^6=2
M(^\@,@,^S97>'Q/XU[_P7^?HGP+1V@LG*M;%7Y=<"980,L^1&(CB^LL"KV##
M--50#U2GIQU?/AS:K/6D<E1$QFL0)M/< .S V,_VZ!)VV9!_A:"YQ#=8-##I
MTTQ[1Z;32+>\A%E/A(HCO(WGY\EO9GX70EV!:E'3L^J&Y*,G(@>SQ1KQF6$C
M^Y/G@#).*Z",);;BYW,#MVB0=Q[[XAU)T']2OX? &4YAJCX=< WM3^3G,#AP
M^KZ0G!?LS?M-@'Z5&L2C[JN@@C?/^':.; O,V1/8P[QZ4/F] 1@3NFT$*LU6
M(#0=2NQ#Y2<MO'.Q?F P)?!@,PY"_+)OD'>PDECV4YKA*YK@:X\M(2(J,2##
M)[0'JC.:2W@7^=X1C3/FPE 'D681AAW+NPJJ*5PS__S'3J)X!T(!PO*4,*6G
M)(1QP5V^]Y3IB:!O<9%-I_:6K [2>J_R8)4F.^HJ%1]IDS^T_DU2V+9SGO5K
MEGP[?[5?1:UU-"%<X'G=IWG9%W*U1RAV&O3*Z)F*J]>IVQYL*7*B0H#).=>Q
M/J'E*L[!56Z=P0_HG)2JD+.R?/;/KRU_'WA<Z%Y3CA[4$GQ'*EB#8WYM7"()
MYK3(ZUTR 2$GYC1.*S#0$+(L9&^SF%UU(XJM4AC/O+#6!A;_MAKAO4JB[ $G
M&O6781D,_O/%?H,>CX_52NH^5B!;0\C3/</)F4%Z\*!(\:%D/C+-TY,>Z]FV
M<"$_=\X[?EA9K,!(X=K7[DK_S:[^=0N+W^(+'NNJUN/;5O;[ XW:!W2J\388
M:%$A8 KB-HYEII4'PBK[IB;HZ7-VP]QF@)BE04?34>WKHMD<)'=PT%."N.<0
M-T*XTK!@..[NTU8ZL.CZ=7!9P/B0&-L),"G!R1SP*YD#Y&1LFH-9F*; HV?!
MCOF-CY9:$"M\ *M"B2LL^^LA"NXCG7D'\2A2V1@!D'3H]A+["S BY%"E64[8
M2/IZMO@CH;^MY3+8/L8$VPX35&$A(NO1H.? */# QBP!&*1^^TKZ\:X)RMK.
MSQ#3;8.ZRU!@+8"[=3<!7(-7X6!5>"56Q<,.X=[PU&0'*F4EE5E=F%_G:6QU
M]DH2I#&?H2$\*IV56529;G]%EY#=;'#R51INP(&;SX ?BU2C(?<%YIY1CQ+$
M%IO0X5@04#:U.S27$HRZS:WK>%^D31 ,M \=,QU3$JO\"=1Y3+9+='8>OEHA
MZI;-N3'0[<)(<XVP2R_&D:1*1-P$H"\C)2_UJ4J_NSW!<,;EZ''*P*U9$I,;
MEQW#F+P7Z>0P!$K#@WHBY_(R88]208ALM&C.^(Q[=VX1$7*U+R6,P@54@ST-
MBP%V'OLB&:N,>J?:]@C&;O>O*%FTCX%%&NY0=]&HIO41532#8?.RX9A,LEZ%
M=@0159+BG@3^1&41HRS37DVF\#4F#U"XR2PY-X]=30_Z-4YX>OE3G(./\2!T
MAF<R\E,U&@,=[71>X'BJ>?KZ2]ZH[^S0B@X7&'IYO&[KX_4N,J,J8$,TCCN8
MZLH04_G\!$D^P=@  I%'N._9@EQ[&652IUG/"U*4SF$B32])NL=WW)]S:=ZS
M,M=_@$GE(>6"FYSC&3IG&3R>("Y#%+38N<=[S^#R:C&Z>E!YMD6E+^'VT0!*
M925GNPR]XK/*]&K;GS*S,*;<YBWTL-]8^:T[OPQT!_B4CZ]!YV^"=7>\(D<B
M!EXU<2TRK_95-B@8IQPO[,4BFH'EC]'!#W:\>T:1H6O.RHSP$YL1[J0+2P&J
MP !Q/^T9>=TFPY&F;HON;YG&B5&-4G!R*=-+):]ND4U7,5Q,Z3]BY/GU'>D"
MX8%M@N0E=MQ#?@'M6JMSU#Y513H%+4NF0$%8+X8,TU=P/1*<WB:D4&H4KGO+
M*6QUE!KEMF^B+ -94,69U=8[_G[:\3\F5YB#LI\DZ+>F6,Y8R:%_\ T$ 24_
MG R':B!UC0K><I$5<(J=CT4<>[\I@??AFX8)LREK_G\D*1:ID.ZO6Q-54UN"
MJD)*I111)..1E@;)= J\7\2F4Y&9#<W=6AQL?H"B&'I./1!Z5\24)HR':<&J
M,[9S@N4G;P_(PB*>@("9R)!6):9F7C26A%32Y)*D34151:'_9R%TU8T_+F"W
M.06OCPW3+V643%F$QLDE98QXH'2(F!X<IL6($WY <N9T-*7TOO0R00_E+ /)
MZ#\UN0S'YV5C/UR%&,L 1[/G,!80B_0W]E/ KG5<(; ZXKQ]5GUO NLK$"UW
M,8E%OOQJ,1.*?2S.<HC=G#X>IA5-, D5J"8N)-EMP+IROHW<WO[1"1R!L$PD
M$'3W/@X:$=M*0NEN> EPXH!KKJC%C25/E U3L$%CB8<=VX8Y-:DK3W<T/$ES
MB&%!#&\ O1&HMN[58;^6.#8?&3)&PM1U3)C0*E)B4EB?7#.?%D>]3(F-4T$I
M4P3G#;H(QO(W!C N?&I@J!O(GU9JDH22VTV?$K3V(:S04*)HR4'3T):V_":X
M>0CVUT+;5R=<U5<F&RC46C*MAU >EI=QTA=]B]W:; \1<Q"B1.!VLC/-SG.K
MH*LA56Z<!!B9GL#$<XH.2)2A8L#R2H^?G1XZ;E"G$\HWQN00DCO&/XT%;%00
M2,-HV O40\=Z!GV\;I0D5%@8*B)-M.N'14K>9TT9W(84VYA&[+N@S./)!-N(
MPJO_RXYQCT+V$;R#VB42K3</P1*RP=.W!($!:BVOV2]Q[7,,00!)HD8VC42,
M(I[4ZYEI\L=-LS2,NM9E1X(2*37!?88#A))$!(&P]_#8@&D)&@F')CO^(>K8
M$TRW1E4;-3F\%&>,_$D'F\G7YJEX==HF%9"$ - ?K%\!<[3$*48<>+Y*TJ]E
M:W:'NB9XV,#>T%%,%VA:/ZPMPX,2^0O><>@N':TJ^?"P<),*)J_(C0BB">-B
MTP7KH.-V.1RCV5A->=%HQ[0*_N8.%VI%B-XW0CEW8+_AB%T,, !/63 5;Q[L
M>K-#6 '/WRWZJ?HH=&C<)H[ /_[G]<O=UV\K!?K-N #-;1W_TLOW01R](<_/
M3?\!LMOH[FR^"/PC5'O]?2KJR%!W!F.3_#O^TZ/]_6>!P]8FW;#C'^\=L P\
MM9+LT)5DRPUF#Q3N"":\+]^+'$\ZX1]U]CMLZV+NYH>.?PZJ=O[?ODQ!<S_:
M#U XHMD=HK"D #6<3D=:&N^1*R6 YX)JOG$AEAK,)\4O.!UW]LDD[V*S8 %:
MB/)_QXY?F&/ZJP0FAC=]!/L8^VJZV^X1,(-!9;AUJZYEW)9Q=S9WX*P/0?OQ
M>WG.0?V-?0DJ%RAS'V?H[\%FPL@3)3?W]C]6V/D4 Q]=AZN9S/C?EJ^7&EQ5
M!OC_PC9]_M'@?9'&,L^9IYBM/X$U+/S3H1H.8V15^B5PF1G-"9OVO-0HSE%B
M8"X)F@#^T\][YQ]@WB! DB3B-' 0$Z!Y=^Q:!+P86\3OFR_>ZO_8\QO5=E#>
M02O+EAJ)#4KB&&C>.WZ4F+ 8J -&F<-,FP6BE#2,^DHN-8H?7O7OK>12HS"K
M_M8_+S)LT#0NTHT/,O9_%45 \C[PCX5.+]?Y=\[ C*1]Z_];Q?_%'!__6/%]
M2XKW^"OV-*4G_%K OX[ YB%UO7S%%QG_4<3^O\>)'=J_1#+.%%Y_[:U+C>4"
MN/:4VF+9U]"1Y7_,@#;J9TQYGO$91=<O.)B6&H9Y@2;#.D_TY8AS=H$CC(72
M!;,#K+PT9Q?9UN;6EB]R<Q%>L:/W<*F1$(?Q,(AC\#.WL?\CT6]F5M0?MMC)
MY0QCN],>Q>U1?(='\<O-;EV'9CBA/4QF3(&)<G3?9/;@?8ZL]1W]>;EQG ^
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M+'F3=;C"+7XV4*HUDXE.@@142,PTZ/B'N7/:ZA=T_/^4\+#  +H[<4)AW%R
M.AH2PFZ1F8:'/(B,3V9X"0^::FFB3%ZA M!P"IFFRX1JRXU39.W!)1*M[EM9
M/MDYZ^Y2YC]"S;1U0-SXGR8'A),/$;2I.ZU9=4>TBSCMRP%<_#BFNW\=IOO2
M]96+\=__*OCZ<NO1!-3N-P"UMUS;<NU#X5JU5.^$'XZ?BGJ?A;DN/TOU65BN
MGNZ6>C(TL'K+Z:URN5[*Y;HT&7C\A'KO=/I ,DT?:J^ EH(?+06WD/\MF[0:
M20M9WI)]>SK\1.CD+<T^6IIM@<A;CFDYIL4<;\F^)?O;)/L67MS\\]/"BZ^K
M,/B+^+$W;@5Z1Z"R=S">=4&:K3 &C6$%@.2WCR/;,D++"'?$"'\=Q/RO 9/_
M/,S3JI3W84G-@XW? M#XDCKE,J#D*]:I5EX7PG43RY:%=-NR$%T6LM.6A=QY
M68BAV;LX-YPCP=+K((DB,<U@O\Q??T75VOW[^NA9VW<QEN_J6'HPKS=7/YIZ
M1X 5(OW?#+V?1G$["/X/555;/<O="9FO&<N]OA'+O5C]:,YJQ60TE!_%^_=;
M@F_/F#4_8TJ;G@:Q@OX 2V'^V^9-C;C_+0^U/+2&/(3UR^[QP,K:*MH$W!3Z
MOV645KMZ4-K5;34*: F_/2'6\(0 +0M["M (5M17X,:] F@0/](O8&$/@);I
M6J9;3Z;C=@%:'UM!RX"EV@#0,)9K!; Z>/^69UL-\4%IB#_2#*!UP+6GU+J?
M4H=#QH2A(:RB><!?: C0LDS+,FO(,MAG !0B/AM6TC_@NST!6LYHU:<U59\:
MM:?E.@BT>E-["*S[(7!A$;Z,>;^2C@/+=A%HN:7EEO7D%L0F9N?ORIL.W#X3
MM&T'UJ3M@'\(OX9F?+,20'L@4CDLN&8CSE2H79(,F5VN%H7!_7_\SZNMK<VW
M+I0Y?=4%V2-A1SCA)*:48__57>)>KPZ_?2])IPEE4A[&P&,34K4>!X![[_WO
M>_Z5(&^<F:79:B2"2%R98]@[SW$)X,.QO!2AP%W^(/MI@5Z.EX&_M;FYU?'?
MI^IW1>#H<T_5KA'[F'T)3\<0&5S\6P'DM]7%IW1WX"DJ^002KND97N49Y5#X
M";OTA)?TA'_)V?<'L0<K GL:*WK(<7(I)WV8^]8F36C3F5!@1X5%]/KY.'R.
M-)0,C\#$*E0BM9%!O.IJG""+)5=Q"<NU1Y&]V2/@DHMR-B@.NKMO,Q O,&^8
M-48PM&$/A@T<BP+D44C^8)U@5K^SA[I)Q K@H=T])"JLQAR+>"0;[[/[[,?P
M#H[1]B8PBP&\M:3,IQ]A4+!3S[R]ZJ.)&V!G3\G+%N"[.WP"Z-'KXR"9TNF+
M(T U"N-'3$T]=V8:?R'#H>C:H:W-K4UX1HR9J%A/SKG67F6EGN*%6LR"\.GQ
MU4=\-4H=+6^?=7Q<=9JI7I._L+# *-Z0&B>0U<E\9>\[EX-4YKJU _,.KD1?
M#O#MC"Z'&5'PH",JH7V%[+/5I:L^'!Z?]<HEQ&-)8"R,0]TZ6%>9B"=HA$>@
MJFSS@QX/BY0G.<HFNRI#RK_/<(\]N (O/A99*/X$"355Z#L^8OV-#_W)!.N!
M2@VPE-BPP5_ASVPVZ2>1H2,D;'-,P]-[Q0A&9=?6;^!>;^_S^>&I'Q<D#D%)
MVMQ\W?W0W7SY"';BA+R(IC^)_"8'!5/O<(A:%TPV2@;DA0&V??%B>W?3/P$]
MZ0L(!?\<;QQE_OOH,NP$_H=4PH;F@;_7\U^_V-E^U?'QZ;F,Y'2<@(ZF%U 8
MX(KKWOITI[OY;./ERU<;FZ]>=?E)5J1Y5Q*.%18SI2B#N\9Y/GWS_/G5U55'
M]"\''"'H (G\HM[!9JEW/F<Y6LT%*2!Q'^V;1\/3,(Z!U2GP&BXHT=^YAZC7
M1\?K$.P2QNS.DZ"N2#^J)E<_5LRXU18SZF+&EVTQXWH4,PI?A?]\(O[?YN8+
MI&:Q,D;IO[OX>."??/AP<'9X_.LMFDJ/Q:7V8N?OMXH@Z>H5?<EJ)0IH-#5H
M".>P)O@U7:)5S1MXN'9V%GJXFE@+">*FRUR;_\97*8&7\[2 A?T\10UV.]@!
M@VYW]]52A?:D3)/^Z*Y*  =95A"Y4!89.CS0WX&>'=W*2X#YEUOP[_*H%I.D
MH,J7I8;QM^U@=_-%T'VYZP?P2IS/3K#UNAN\A&^:Q^A6&N 00.%(A>Y6P4_8
MZM+]M[ >]7>=]LSK6!ULHA?R'6;P ^.)WL8H!&(M@*VA(L>/J2,"">E+EPQP
M%<M1DC/0+__<\;]P!L52PT!5!BMH&2QUAAK+0,HPJQ;#9L9 ;UJ%TE\ZK?E,
M;R@*[L1MOM*7+#MC<]&*7>6?"97#/]5[>K]X.Y3<XY ;C6 QR>' -8_<B/;6
M=Q>^'\JY\P&LZ4I=:./]G&SU>UPQ= \\@/5J*6NI;!+;:?;>U@L5"0(8XRH9
MK9)RN?)LKMDJ>LGQ;\H0UF#F*KY,(OS;'X-UY8=R1+YV;NAJKI 9]1>;%NE@
M+*@>TWFI#G*17X,O(-]Q"7[&EQ5QA/BX\,L,$\[0>0MZ/\= =$"-0=2QYH>:
MQ9:!M7HSVH886; P2$8#>67RW2J]98=\KX8@Y,@<6\$8 E3<AB/10S'0P.6<
M.LW)0*V6LOH9@V2/,R!VOS<""EGQS']G5=J\,_ _?6J6YC\9FMAVZX#3#KC=
M1^B 6[6[;,[=]\YQG^UH]]E*B;W_[NSP_%_^A][>Q<G9N7&BW><JK"K%0KT[
MI#.,*\9KQYA.>,440:]!">B O:<2*G&=B*_X!$&G(QVBHH_YL6KQPZN),.:0
M+3-BR#P#G01CO.8\]O0I;9J]!_#ND:0,(XJ="C#\=.8BYQVYL1=,/Q0J;LP^
MZOB'0].1@OO/1?!XQI>@XJJ!QE9-!C#^+/!ND(=DLH\PE:C:2DRC@9G79_X5
M+4*DOJ*_I2\79T&9;$OT%"F3,U7F,+E>G)NG,/']N!N(DI%@XA:N8VJB47/Y
M3!C:NGT271WQ,T?31IXAX@X#DC9%Z=_K+;T+EF\(J=T-S_>1[3_'0W&9I.26
M'45)'P.C\^F[@5?FO&/,W*2[ 5'H#G64Y"B&,J<<MH%,L8+^!OTP&ID&B:Z1
M;33)/=Y-P8!SL\"8[S'HN3G7##48N2G7VHU>V=59%=; 7FN3I$!:HP2V/:4Y
M5SO@!%9!YIG-P32;[S5L?NE;,VVIX<FDQ=B<<M.S<)"D22PN50H6Z%-MN9D?
MJYDVV92LN]H#=":GA]D<*-4$!EV$;85HO'E?DA06\".3ZTDZ$K'N48T+Q3DS
MF!P4^&"@LBP,P1HD@YE*TPM8"=OF0IFF&+#/6!B%LQS*JPJCZ*ED8QF!&-\
MS8R*U(T=RNTRDJS07GF"/8Z3> .X0O?N-DPBJ8_%%?K],2^'CK2)%'PK#@*&
M,\)1Y':1/+U(M*R=Q\HNE'XE1^RM*,G2DI;.LRC9R(/C/HE'"0DRW9D0'JQQ
MU3@CF"O:G YMU8[J(,>N@$,V>)T=?GIS[ZM\S\'8MO_F7W]YLF17-]/VFTJ7
M#?A@--/935RR' '%;R 0FC]*DRN0?EF.642CF1\R1E1.:?HEO><XQJJ[J(*&
MSE2W<GWOP>86: *^OX8:=U2E>;MT[])R*@=IH?):);].Y0-);>"<&?,R(82F
M2.:F2WB]-<;;G]P1VT9IUG:EOEL"O>(1$"K2#-.^0?"'*DN+*6M*. QN>?8'
M.2=Z[W_?Z.YLO@C,7SND%]&'EYM=X^C \X1T?]#""TR0ODK2K\,D'> @L@'H
MV<CBZ#H25];!D7&FJX$+0/M/3OIP2J"BQG5W0W^4)&&FP0?8>Z-B;0"!RB^R
M9H);Q9'UL-2ROWJ.K4_IZ5UVB[I7IJR=AF"^H/]2%Z!N4*9X6,B-$*X842!A
M2*E:Q*DE>SX]VM_WRVY1^H@,X4"]JN%Z/"M9>7>SZS_]72$P(MCC'PX_.C?J
MM@@&!5$-X$8+D6 -)-NYZCG18!]3UA/NK?#Y/ !36\41OFYOK&+!C/^;@)5K
M^;?EW\?)OX(,,T8PU;5$&5Q"1Z+CV$%EU]SE8"H.8'S)!/@IL!"&^KR\E'&H
MTQ/"1">R32A_-I4CD1KW-C:>OT(X^@B]1'BXO]6Y<-<B5K4LU[+<PV&Y4#F)
MY'"#&!$<J"%TT">G43*36 A*YY0&RP:EE3F1E5;DM[)5-Y94LJ>7+L5LHO+)
MKJO<.ASA<=,$L>,D9B]A2R#K'J21.*#S>!]^2&-VVZ.??5'&T!IPY"IK,LWJ
M69>]<<%BM!F,$P,XXW&P$G8O+MCS+3DYC4!I0X$(M7V1J<SX=E-*F @0<6*J
MM#=,[XR&F;5]-722%U@=>>DX#_@AE(_6EWZ<($!4D>+V>10R8<^9]<53RC'5
MDSK>.(Y=:"\SO(2]S$[XPYF/]F$WQ23+B!DER-,)X#7'BF@8C-_K4Z4%^43<
MR1KT"PSYZ$6NNKMAQKK=U31%K0^#S0\IUGMMT-.IML7J2E'IKY+EF.W25TD5
MZ=$;Z!MT268^!O780;VS@!T.AA@KQZAN.Y$<"LL)S(D(853I;(4QS?OA9K-.
M VZ[SGH) D;7NW5XE(9 *U\655NP35V5GHHI[0#FCDX37,!,?2.;)"EBD\/O
MX$+HC8#G,T.;KKJ\%W#A!Y5F.>RY,6;8D/&?XNG/1?0ZZ\2IW/9/=4L=+&T@
M[,,R,-G+*#@:N$S+5&6=D M(RC<DA4/S'/XE^K#-XXH8\2QRP<:5[AV756K&
M\7TRPT-"96,3VU)HMB%)<V%/3. Y(/JPH&D(W,[OJO0:XC& G'6D31G0I&BN
MF9/MU5V3HR8ZV[QL@6UE;(?KWE0O@>?3%CU$.@%F F^GZ 4&_."/ MM<@( '
M#1L#M)1Y/,MR.<ET:K(^7RM)!G32WGNP;D6O<UG!@4C!GKD#G?%B3ASD/VJ9
M8-"L3%]"5HP(U[.(X3@;*M;'*44:W6ZAA 7%MP"]J(0C\C#21QMG[@%YI<@#
MT:PY7ZV)>,N\+EC'B"22)G-]3F!1H3ETRR86H@XQ[$H)!WJLA+L9JXRA6^-R
M"[%E!J:SQ1YZ8Q2F]*>!XZ,ID_;GI\)Z32JY'L#!Y^=QFPNL\+&%5F5G\T<;
M"[_/=N,_;U3<'F5+Q<8QBJ##X JXT"0B6?MN&N&KX2I[U+*L>[RA[Y9Z[X-Z
M14ZM19;+ZR!H56X9B0U7OH*,Q;:2CO\AEV)R_Y2Z#G4F+]HZ$UUG\JJM,_F+
M%1:MY'U$DC<5*I/+H604" :F)-O(H<VB-G$;+JTH6\9?J8SZAC "7R&TKE'1
M,>Y?2+=$_8B(.I3<U'8YPK96&Z%?<$YYO5DA^R5SRH OVRBB%5BZYM =KY"<
M*(/]>9*VQ-T2]^V]G$[GI0@;T0_9JR>HADZWQ-7D:I-1RA(6=D.CZX.1V75(
MO7/OA+PB#TFUI%'T,3K%GAQ=Q=CHO;(G&$).8<=$] 0;S'2A"P7Q-ZH4I#H*
MQF6P8%WU>D%SE!K,Y8H#6\>;*+PFM2,LGF$5"QZG)F8'3[#CJL>[^F[,K:P@
M,V]%_R3(KIJG&F,S4^N;AILP@W'"@%<ZTY#&81(5*RY2[2UXO%Y/#&),4[G!
M$UT<P @\UQT8$[82AL00#\%IUBOJKLR%,81A,BCH$>4MH("1G$>4)F!9( ?=
MF=<P>AFM[W@N95&[A8IS$C%"J#\H_,L9XS112!0I5C%++2V<WTW(E(MTR6]^
M?3VC=Z,B8.LE?K1DQ#'7PTJ$I^S!2BJZ;8N J\::=D",[R1161]@5<&>)*'D
MZ)"M:K&EDD@[0'CP@O#15XZZ)#^F4X[#!,9PL8DNE$3AE-2R&-X_.O$SF5X2
M[A]F,*B0"TMU#,FX2#,G E%*>B,526YCL@2U2:'( VF,FF.Y(K\LQJM&_6 D
MB<]=YIKR'QR^(>;K2QF3C8: A/9-MNRT"O*FF1)QHQ'F.Q&F0A5HJ0K^WO$_
MT"-@ TB&P7^I520C+\JO#JF63]4]B7'1*M9B*DT,/,$(G$XX:I1YGBE]/?N'
MF$S?[IL LX^!-D4!STQKW)123]+/L(J;1(CB;0J#Q?2D'!-\X4*>L!J6[4]X
M]LZ:*CQ=2^O7XYS"+"&41WTZZU00K6/IP-7,'*\$J90Z5(&D2&*TMAR4@?(8
MLDEJ,BU,)$-ULTQS7 EZ 7!1D6))@IDR5/?<*\\P%'^$@\Y@$,8RFV]8.A!I
M2IL][W>H!.\U655(CO+BD"Q-WIQ6A>C$!M,ITBA6>QPYP>!G7A,S8T'$/87W
M9]C3B%NB<L4(/ 6Y"E/5^2PGARK":A5$EAT?NU%ZJKJ*W)(R<Y@+P\XQ,(U/
M-8SSYR<.V9U7=93<I)((S^5=0Y/<F,SC0C/]#I !G*4PH>RQAKM<I0*Q4VDW
MJ VFW7/F _8484*NR!*]:?!<W)HA8J^"T.)<7BS\= O@:L=BY<TN"H!.&6-A
M7<9W041DDE#.%J,ZE.DR$KVBE>H?W"_,,.;,.QR4<82A#&!$W#*IPGC%]#6?
M8SH?J$T%O^4*B^^Q;+I>)40G@N:$N3S CE?C,)4YE,]+9-;E:@S' :J>,@PJ
MK-",,*%%<5/RG-$>2O05;QYY14/SYZ6R035.(<M?LAM@XQ&G1B=;U K1'[FV
M5]=&XL1F*2 "$+$XYL0N:#P;U'LOP[6!S\9%O7;ET6MV7_"T79CU41%V'JTU
M]9;C-::DGILM,=-TXPK[AW0639,L4\1\QI?X8;^GY>NP8#\XECI,<\)%PB,(
M!X"3W\<']IR>,T\3V\GL>+]GE1W.,++."DSUH['8EL-X@4V'0T>&O%3P?++:
M&'T$D:J 3=&-9'[D6@J8BN"AUQO@U'0?RH1;W!A9CVU^G4C6$_X2IQ;J&JF.
MUXNP3>Q(MY(E59MM%40G,2=V*%&+)34 =Q$3ME*E^WN4' ,641^G)2J%7*)Y
M97O.TGI.Y_,&-S!Z1W <M%CERV(?'E%.G:K$*M^@LF]14G!4OI.L&,T(4,M0
M"NI''GEYB$A(6>3N.WZ%7N!2TTC1G.[E&I-BY)[IM*-7DF0[7NJ>F3I9,4#-
MU68N)BGF%1:()<;P!S /?#8N7I:#MB1M>K0^; =)EN-<]BFE6D.'FEE9'=_>
MZU(*$C-.**E2' [:NZ+%FNCY]"NY5N2JBL0,N5+SW8R)7VM9,U!6V&7E+@9[
M39!V,'\ <4K+ @=X9XP+A=93Q^_%^@V>2U[T0#@N2T6$?PJ:."$S$S0,5N$&
MDPR/IF&. Z/S'B9<I@&3<:"W&,YZ$C+PV*0F:9P=M6L,VI.NBM0]P6R58N J
M9R:K#;>GY&^-" 2[5P-\RR1(KAP>)4OGJ+;]*B>\Z,,K-;A,G6QI4O6VZ8:<
M2CRWFD:15;Q(7HG*YN+.,$(;[_% HA/6M>._<-8?4-$$%-+4W3%V]U(F"4;V
M@<S@>($OT9J#FQ^Y,H*@6AKY1&6Z+H+\O[R!FMB].H2*MB@"D\E.G@.BW5+X
M_QR(9.7B:4<.6QM:M4V*S/'R>QH_)G D#Q>4L)Z.GCQ<?7BXZP*I>.)],OBN
MD%8GA$6->KGI4C<IN[ 9G$,9RYS9@/CY2GH8LRPM!:DHY;SY51HBZHI0Y\Q6
MZWW.M.WI7,]^$WH>>9UP.6OEGKA<-D_?<P9*CB9KPS?!.58ZQ&K),^>\'B2D
MX#4&5QKB&T2G/(R*7@(#'X$*I<M1K-6NA1VESJ,YB!(52Q ,9P0^!VI\)S&<
M>GPJ(Z6 ++#:CE04]%;9:7C.-+2"598?5.U]EJ+E9#K^.8LU[81(=:^TLB"K
M5 0P%.DR,H&-:H^^KCS1MJ=*0[.+5$,66S.9G8D@8^D8HJ*RQ^"Q*@6BR8:U
MA$U.55,"AH>FQSDMF=7AJ-I1?SE7Y90XSX3]*[%-^>E(^-3%CGE?<1<91HWE
M$F7F$5.\@C5NR &>)D?7DXKO"Q$^Q-4?',1!?E)@% 0_DO$H'\^:-$.-#T2V
M4-G5-!)]&7$+)U<+S0)/JPINZ^C&WM0L,1_]X>":^<:Q+2NEE5D51]=#]36N
MV73D_HKK9M,; V31#1JP9\Q?"/^H<2NV @M&X\)9;'?\ PSW&0V/-.C8LV\G
MNY$4JPR+6; - N^H)75+HG!1"NSP@1++!>J;;$OU3@^I]VQUO#"BRCA08!T)
MD)A?8:I%-DZ39.+!JF+> HJWDKE("[>CN.2"S3K#U1_EZT<9M&:_'R4)G--P
M+*5%G]!R!NB%A#%'L\ETG QFB%N)3DHOE.:G6!9YFDS'*N*?_/(GDNB@8L_]
M -R0F]=AVHWSTUB*$!9?LKML/ .6'$6S@9PHT2%"<];;XYE6*_$"MQ3OO'=@
M/07UY2 D9U,6:-<@DL57G&@"\ON:&<B91%\=Y?\BE_=#. -BRAY!VV<DP%['
MZ#"!6".%VFO!&!HGL1*PJ 7!6U,C7CR]85\&$7;V%%_)OJ>39P-E:(C(N/&P
MX)[6,I03@8)7]E,T5?%57V7@A;-L&DN!RRNE<8"AU$3@[,>'Z?ECF=\[;>:W
MSOQ^W69^KR>VOCF[RK, L9E(V[*(+7" !+9IC0C5-^\TB68C$0DM[XP' 63<
MUQAM%="XS27PVKA0<,0JX7\!VX*4[M/]O8WNBZTN-J_."I!#)KR\\*ZRHKER
M%'DW.(H:IXA";F+C/&[I+L<:*6I,.55T[F.5L#Y70<1R0@ZZ*$.CNGL:(:?\
M%A_"#0?X['DZI$)*E)13C6. T?)^6BAT-SUCSU D.62Y6*C[3\L# "T(!@-A
MZ FX=DJC>Q9XL4PO\?SBBF/W_A#4/XO6$$DYU7^3IH/>NR("@?^L9N^5.*VH
MC91ZR40A;AXLU4@^.K%?424UAC@?<Q)#'C%:AA(==V) )B)Z7TOS+2.'X(Q(
MK4_1#JT+H/6O0 0BM4RE-O"&%N$LX-)6G4=&+<!M8;KN5<%(262+8C01]Z'L
M!G&I<C##00;./+ ^1Y+#6@:45!LK]D*DD502^#>;LA^3*_3B!F2>&ZVS8ETY
M8S4&>1&3W8_NSJQ:BL\VC&<BC8^:1,@KRVW/$\=S2]TJ*E+*,WEZF#)06(.4
MFXM:6\"('I,+[(0NK+[,BYUDVE(AYWJF,=NMS5I[G,&D1Z],D<:5#AL)8?RS
M=XB>&$ON[LX91[HQ1TTV<)A^6N3"AJ_M5)SIE?.YKE^ 3LB@XP<)L6;:4]2:
M2.W1DA+[0;Y8U[X#Y&)"3G P:L?P(!)J8I,;>*6#B@\@1/"I7.^LA79SW?6P
MOT7J$IA]OH&7H@AO)2)KCTJ,[%I[U;BY<.3:R'[T?@83VB#PB;&LEG$3+A>L
M$C F=5/PFC;1KVXB!Z5L'+O(2DZJN*Q $,@1>YW8/\9](8RH<=FFJC=YB>O1
MH@]NR!%>TH\0I63*#C>=0^@$T^PP!KJMH4EF7S@U1U&;4I0-?J-4Z,SD^Y/G
M67X#-4Q[TU%LVA?!L^V14DE*B_6QBN!F%NVH<BLMI.GJW! I](:59 ,27?4D
M*Q,CUQ%*\A9RCH/VQI81\="T\>4UK*NC>CWZ,W;8S'OQX!5A0B\8F,RVLMAZ
M?GTQ-X!=S!96K!2OC2YH(AWMZ#8AA7FY4CZ7M1;,"RL[L51*KHPG^C'XH)N8
MV?#P0N%;ZSI4U7]T;[$Y!JZU[:BL:*:;.VM*6BQ;T=WG67??E7-D( CUT'T
M_FH!K5ARF*@MLM<?14K0U@K#2NBE NKH2Z>.%,,L.J*B.S/4YQA44Q>"JHQA
MMNJ9M-N%D@)G8#QD-$X=8H,%#.700-;4WN3\$DK,5 @\06G\5+"3^%<BI<,J
M1#<ZP?WJO=4B5X\&E=Z1ABTF9Y>JC)":L/:Y0 ,=[6#WB%AGH?+@M=<=TP10
MN\F Q8'S/4P$Q_([:L8#DRDFDD@A9W\<IM9F.CIHTIEKT=ZAY#1,H S*M1YA
M&FJ^<!4M+<P=[9Y[M*,!6@U?7'/0-Z:\=/PS0G.E]KB:]N%6Q7%2.LD*3#;A
MQ(5@GG<X042?'RM YGD I9EM+X]%I9TKZ#]A_.H8!)I0HO#";"X_*>6U9\N4
MJQ)X75H*WW/OCK7JS_'P9GP7A*^/>,QN($NP:JX[0&JF9QEC H/-+DI8XKN#
MP6_E=BNWW;>8O K.7*VZ%SE-9J#@7?D==EII2;0ET4JW(D>(LDN6/*:DNI>5
M19$R_ON?[)!K=8<'JSNXKN%)$LL<(U\@BU.#I5 7PMP-*+51IY]L3UI2?["D
M'B7LR-!!L)]LA5O"?;"$:UH:EI4-VF?GHK)B,7R:<<$OC<$&J@Q R=N%G9<>
M[>ZT1/]@B1[=S96*P&J;CKGX"0UA+CY][_;BZH)990R1XI9E5&^:8!!6ZLY"
M0'J5P  '+,I EBE%Z!>YB4[:F"2C[T1-,<FWG)2"6?5J:(.GXKI;O%HF R52
ME<,V-4<<%^%BHQ)8PIV"ZZRE* B#":%A9K)SYJ,GI7'F&1!5 ]9#<28S%12R
MT24W>J4,%W&)5>LV\.HHS%3[R/D^B "A\RTX>8?+I,S<:#:8:TJ!NY!0(S <
MW)<CK'J9CPDZ]:QND#MSRU5TD+N6L=/T4MA=J;,B]0"IIX3.*8+G$N*%#B"7
M]6NZ5HJR"#1%.-6L#2\B]#Q=9LU^$MH2JK8IPXTZ.E9&NLPF>XMC7A;QPA3V
M4KWP6/5UL^YZXH"+Q%B"RYCTI84Q+Y,_52^QN1YQS6\1UZK939RSPH7Q!K.$
MF=41 )Z^()BKBJ*L#5T1MFBG,B0V[$B;V89X<Q P@46:,8 1#@H P3)@0J>G
MWVK'RX Z@[$?)5PV__BK;>?VK'G+_,$X23+*=#*P!PGG3U/-O]ZKN2*W1?O3
M\2U"A;M)]0V:>Z =I7?=UK,4TAF;=-;0$U6E?9HA,P>="+M595QI;*OUYTJO
MJD/R)K"0>#A<<1D2N@LM/H"[HB5V #S]SP*V@4H2R]Q?W;!84..?,D='PO@'
M),M ?BL8A<;/T^Z99*K+E7D@E*0@0OEGP8BBJ9QBE5S,HO)SY[SCW%(R"2V/
MF8E&C= G0<-]=!M]9^KGIE@&IOB<OQ(SIV,/H7!(S)DRZX:93U)@_AEU*JS6
M'X\503!@ EE]ZSE_NM+]SADI,BRH"N(J"SQ\9YT&]!Q-)719DE],$8X%<U U
MR+6P<!EEP8 &B2#$!V62O@3"WY4CH 7! 6BDIY&I(Z>,N.:6CM5UHL'-L<"<
MC'*Z@#;P50W]Q)%[GET%KH\H,__J2VVT+(O[[;MLOYCQ$"Z.CD^-(5?%PR5%
M"7C <ZIB^855H%,+?V)Q8C8XO<94ZA*("#DB870B-IIPQ*=T0V>X^0271R;-
M?ZR4[65;RJ9+V;J;;2W;>M:RS94D6#%4CQ=GBU4";4!H.]6-Z)D"^M@O0':>
M:=":,HU0OXW-)^KLN*"<7R<WMEWHVBCU?;C,#,:2B\#D0-]JF&23UT\IL"::
MQ\FA-4"9\K"?TPY^,H=GZT=^L'[D6O/>?@%Z"N><.V*]?HC@,-A1.L'<CBDW
MH:TS5S88RXGXR?:L984'RPJ&A.4W#3HTC IJ'H8&:AL=;$GYX9!RJ$BJCPG/
MRQ;;8-L>4- )QJ=@US\6.J(7D\:08:TS@?"D2F:/.#QH>Y_,^6(7N=,]+*GB
MK,8)PDU07V('&,&"(9@";I :&99I.; :Y'+3F*@B)1,D3N(-\HG98[->P.2B
MHV%FI4>N5@M"3&X>+A)EI%6#%NMT3*HV)M" K-\)"WVO^NFG\/D;=#QTH:D\
MYQ!F)<YN*OT"C,U-@-&HWH]Z?C0&*QN1^-%1BITB2H#G^2AF":-'#O>]ZTAH
MYHD"GIAR-)C]]0[\+%LV%IR6XCZ$36XJA;G'DD$3YHO0[6U)!Y:+XZ(5 .<:
M,7ES#M,J\^3C9@9:1'&X=N-B@AU3V(6$?&)!.ZLA67:.EU-XK#2Z5Z^U55D9
MM X( 5P-T+N<)QZ'7;@_@NG9%)"_G?'JD& )O;HB)>CRTMT#TJ2(35"(V]KH
M D<N<*UDI%0*.<T3/9=D2.8TT4^]NKXN!?'Q168F(U0Z!_9J>L=;2 ]B($U5
M'H%T5-&S&\4?\ RL;&*02-)D)B(N>ZTF%0S]I]UG)D/ K2J]!O[<*T$N.=VB
MN6#:X0!NBE*)N%"OT$QCG5C$=0/T&OA/MY[-)RZX&^/9K;[I63@W8'C+]C,-
MA6*C^\R"Y13QVDR/@W)&<#!!24T$:(5!4FQ1A=W#*+CA7 F_/WWQ3-?YZ_F4
MF11:DF"G 9G&S3BH3>D,,G#)RS.0(%3E72<Z JIJG9>M\_+&&KUY_HJ[L_:E
MZ4I0;>-"98P-JL3"NM^[JR!K:;ZE^;\T M3+M;9G29R&4'9%H39>+4FW)/U
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MMZM/(TB_ H=Y"Z"9 UE44+$723^X6[&<HE<L@%+RBO&L#!*.-L<+6.L8_2O
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MW%S&=>C<8&[0P_091ZR<GY$2I]BYS*Q9R;BE<IN8=6<\RN#I\5Z&+U5Q4?X
M7<2$#"QL14PR'3BIZ<!;HGC*SJ:":)A^8=#UD4C">8>DW) *)7Q,&%5M8_0;
M$K^>0X$,^;>EWRTJ(0%R\3AFL?%:MM;&=_3F)TH&":=5Y49Q7OZ=#L\J3[DQ
M?B\#'1: PY3B*N1#6Z^&+G82#9"_ZF5Q"K:(>%QCPX#<ZQ5;,!3>$?FP=^.3
MY="-G\^/&VYQ(8.9F*_%F3[R;9LN^&]C:0M<NP/+UDI*[;*IJS.A#NY5A((\
M[77C=@4M&>G;'+W=/+#5'(4U$_+)>X9"%W1>].@)NCROA<8']@HS&>DMJSCD
MF+;=5R!-:I4;I-&PX;2H]\%CXQ["V"!0D('3/-3_HS]$/9[=></_;YC,4;2$
M<+'*#.<H"Y5.THDP2K!]3?Q9Q%3)I ?E*KZ!MG*V(_[I6"D4OV-A[SZ?BAX6
ML<K!>7W).#]_6G )IV[>)2//9.C:#3&/[ X:XDB:376LPW2LR'\-=MN[DB!/
M9J4N*H9<=$(V9B^6&;9WE7PR-HA?]-#1\6*R]]1BOP\_TX?T 1J_B&&P>)C^
M7-@4$]N408.H)M;-1Y)0R+#"P^-5X31%%0&?0EV9OP*H;3I,>C#?[+JNY#GR
M; WXR^[+XE WFAUQ%9:J ?2MK<EG*&6* P[@Z(+)SC"':,&1,VB+3LNP1V,,
MZTZ7KT#)E3U()EC4U2C$\RUJ9%?H<7VSMKP@+W/S27Y[_)1164E,I[ NYP[=
M=DX'/.2UDWJ:Q0&2L)A,@@5AE.\6J&TU34A@3,IP$O" 8M+F@_Q6>T:C9)]:
MB %-Z:D?9#X:;#[QYG5^Q$Z[<R!T&,SR&8!%6V>"$ PO6>T#"1,]>L%:/V5=
MPML0[HXC=-!-8Z?^OC.5J1@;MD$:A_!A/GZ"0):IY"!@A(X[=19*I:OLQ0.&
MQ:^00_79,5Q>(1T#R!H::"U7R-=/!IU G*-\'Z36IDH;D#V *IC'W(^1YIWR
M^3LK:0O'M4<D"SQW<CJ!T U(MX@=[$B[*TA@R$0<];'@]0B27[IQ1EUL<<)1
M7S-G+NNJY$:1<7%HP <>K9'?45]%:9U)JA6C#Q$4M/?3N"\F9E"0-A"%)L"I
MB).=NA:73^1FS%M;2/>4X!6^^!K]1S9?NRB2(,7CK-T^@2GBIJV\=Y)&"_ O
M'18_<%!)7&YNH/H\ G/G#O,(S(^^S/LT[9*YZ+ \2U&'8\W#X&0\W#NG!Z45
MTE([F\">K ['%-H1!F* F[R]<=KS'-R[8 3F&=M?G+D0U.R$,;C"79C-PFP6
M9K-P+\V"))B\89@L1*92?5HRUU%!]\D:YO,K.]>@YV'4*3XFFD"L*2,T7;V:
M3<5L*F93<2]-Q2#)@&6&HJ&B1J<I410D%]%.Q%/_P+O;[W##L;<QZ%"<#<=L
M.&;#<2\-!ZJM6%WM)V /8+=792#,?H1:ZYR0F*W";!4^ ZNPDY#@R?5 J)SN
MH5XI8G(CF;$&2G!D-?M!WT 6MZ='5.0;S+[KJ]F;F.W&;#?NJ]TP;\+*\NH0
M4$SA!Y(, /OH)B]L/((!.\A87!3&9J@,3;M0_^T>8B8C,.-U#.;3E1$P(]\I
ML,]69[8ZL]6YEU9G)_FQ=MUYG0\R'):O*-UGJ^AW@9SB:":G,'**[V9RBIF<
MXEKS%.<3>CZAO[ 3V@^"X#-ZVD</XW%\.C("2PXHU3AU&;6_>C!O']$?:##Q
M$P4(GZL+,%N2V9)\WI9DA(G(';-W9$W=RV#VXS&WG;4-UFH W#2+OG!M#@R)
MT2):/\ D=]UG9D#NVG+1')@44I1B?B&?@VX'_1]^X,L>%-PB)*!H227SRVBW
ME_!79.^8>4&80'B<B5/"!!!5*,]3,IQ)L=L*]DJZ7'$;AO !L*<,IH-A*D(X
M6H C9*JR%L;7#'IC>'"+8'S0V.&1/Y9?XX8<<"K)P$9/K+HSAL!V+1YN+7Q3
MW,\<;FLC\L*@7QE*8W?T9_K$EGM^66[(C ;E*/'F0%FCO@@/;-KMS3I,GRCA
MUN2N954"PA!Y]JW+9*@";\)",$Y^>$??- *CL@+GX$I]Y6F66&Q\/:,TKM?)
M@J?ORIG:#H5PK?!>G>W-OK(J"\^F*6HF9>%VG$G8)\0+F4Q^^_=&J>^9#0J3
M4ZW?V:A.IR:;Q4DG:P$S'E09*' UU900 &!8AS;*E_G<8GH;7!&#<26[ UM^
MY]@2:]A3CAJ[B>?H>6F5#&:/2%CQ7<6WY2Z0N%A*MR&!6@N@2TNO-LG<-Z>^
MK^72&L?L"7_MFZ(%L9 ?O98(9X^P=4],<%E$M,X!B,I#L\-'=+N$5)L;%T4'
MC-XPGM<E7?73[=8QVR)KFYPA,O0E/K^&A!S:+PK&)+H:+1%$<WBZHO4'TCNF
MF JTAB,^B@DM3X*6TQU;"E*T>4>LNCU;=&+N&_30>N;W*5(PL1-7;8N\3QX5
M%NC&^-S;E5R6*8A87[; \LE#8-M8&J7%5?S?S(_;NJSHEVM2+)VWJA%UN\-F
M.)K!M=89*GIO/T4HM*<61HOJ12#NH+;+QMV+PG&N/">D',K%$OTZXO?@]73F
M>02)#0.XK(;(:Y.6X HT495;%9V?HA=A&W@;(J9M5!5AI)F',]/;; ].MP?Z
M3REK+A+95 PLK@+EUP3CES%P"G=+:.Y4_J]V1!L^):1!,N5U0S]LVEJRR=K.
M-U#3GZ [0W\4N@J1!LQC&MRA2XKVE,=28/* ^D,['(Z^DP5_T?U-PJ2LX0V$
MS\.N3H:1Y+@V=L<!T\C'>H!D_ !%MW_=Z377?6^.O'MV0K\.$_B2H4>U0^>U
MHQ*C&3OA+)P\ Z_'()/D((92KJ0574C/LJSKI)%3XDJEF>4#Q!_\!GJ:5&R[
MV#68"^U82":.^:%8!CH_(T894@C&<^[43>&G$4\@IU.7QS0@U%"RP3T3[I+A
M+7=G+%PQ3V$?>R5320X9BR<<BLD-F=7QXXSX]D/B$Y[VG;Z)'*\G.V1H3U2^
MO] )S1\UU&0F+,^!=I$U(*F+79]H/,S-CP2[NYM^$Q$A_;KGZ=2-3CC.2O;K
MSWOZRR!AQB%8D9U5=#S$^;-]<T"'!P[R=?)&C584[]FQEYQ(#XZSN=OA96L*
MB7UXHRCG2.)"IO*&U?/<WVP)>\N.&WO+8/F)J(>$\[AEI9;!,2$#&*0MB<;C
MQO?*(*04R;3"P.99EP9K $\QLW6QD6!:0?LAS[ILP%RO1P(F6+M.\W-R-YX_
MD]!M_&0F8SMOLY53DGF'F"Y;;D>U/V%GSNAQD4,4'SX.-++\7$=!@V5,<H3I
MZQ?'WYRD?^NYMEBG?ZOK'%%[>*[D-9/(+3EKD+Y$S$GG;!GV4!G9]6<;5$GA
M8T/AS,((%O%*Y+WY9_83[X>+Y&*93U27V:E#IGH^ZV[0%$2)^,$,D)!(CM(@
M'$282L8)G&C$PQ7*8&HH58,+^DE]G"3V1%<].,\X1VQ,9O$TX"P,%;/@LEY%
M_&BZO*#&K=%4RV#KJWBI&Y?H9RENSMJV;W@(/&>_-1P+=34MMHRHU(Q$&5?D
MCV 11M<,138UUO0J C>_/Z@C( - UHA'#EA2'-G6QKLJX<F098-.M9Y@,XOL
M,D=ZUCH-,O#&)\->>[96>0^UDJFVY.^X\[K,48ILSXW>.;O,PA3S!H[2PN?L
M%O309;9MC?M;#;K//L%CUGE_4J7P24 \.QM=O3 G%#F1$)XU<=5%T=3B$=@L
M=[8HH 5OYL&/MU\C( W1*H!E'HRYUE3"J@-ZUDU(+@X43A0. 3+QT.\%0^&U
M.FU'%JG&4 \'-;2YF'"+Q-.[Q: POWT;O;#TBA<V-;%AJL(X/'?"6>&G:B"!
MX5VN^"S2(V<1.YD#0108JL[7(/&K0N"]Y]39,=>#^5G^.7;8-QL7YA\,75A)
M8)ISA-.LWS?MWLX<'SAYH\E)OZ8XJQO$49$[&UQKN.!53\\TBK24H;$KW*YC
M#]^5SY:0_[CD@O/ 7R!SCB>K$^RW#LE<Z28#)R!/QY*Q^UPH?O-+B _QW</.
MES%BIE0-7'@"^5C AH3@G.O.W9K.OZ[A2K\RDI.[<C#IHHQ?M*?9W[D3![.[
M9SL6#' %[2'[YAU&L'9,T[[T E6TWH^![S&N\UMRVX;8;LB).0C"TG;D.^N1
M2^[*A2,)@<_B9^Q&FI/((<O  !L>$SM>?M+K8?IJI=DR6G!$P(CWIC3;8:17
M)#$+Y@A%T+0&WFA#;\EQ\]+ SH/J=E,ZH3%UZ?.GCR<UTW:%I7#H [I\E%]T
MNU3;7)T8'D3"=DI[T6(4ZHIBF6JIN1XX%44EE)-P0 6D$3WE0"!H:6=-!M^G
MZ.P\9'<Q<-Z)3R7HEFHG7 LZG;S'CQPTD/&3WYOCXAYT=3R<NSJLJ^/[N:MC
M[NJX5E?'7;,SHZPR@UE<LRZZ3CITS?F80@(._!UR<(HRY:&4''ZWPU1@E?Y"
M1Q49Y,?T_PMU1[(NY.":>IWHB2;#EZIT&K@@-Z*/;NU6P[,IBI-0:QM7D%\%
M,OC=]>'8TQ/VMT6*?H/N?+L85>E#)5Y/V>":XC@6 #)%]0O%.?"<ZVH[NM^$
MS\6[PNX+F8,6C.R)3_#1/<C[.E-,Z<VQ-L^M"7>A->&>="%\N0T'_^ IS[Q
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MGM D69)6<[O0H=E"S!9BMA"?CX68ZC7MFBR7$B)/[^-D.,H_.4,.@'% 1K(
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M<;E.2](7&F)%_(U'C$@91*Y!1QC2^8VD ;;R"\7/?*)LG?X2"!-<],'A'QE
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MK/BSXL^*?R\5OZ\B5X#7B18^U!+:;.4Z(71RU471U!5CIIG^9.E 6-P,JZH
M["J>17MYP)NB?+^K]]B2V83,)F0V(??2A !/EY426FQ<PP#N*DP*D6XJK;G&
MO.Q6$?2#>QD[%QF5".PO/)[AT@+@F_RCC>Q4[D+F1>>::!@8'/&>:RD8XW8R
MST)LT\O]O)S9.LW6:;9.]](Z!4"SY3ZZAKD_%,)Q[L ZL,S0O71:U%%["[.H
M@-(L6[J>A<TF),P68;8(LT6XKQ:A /I)20C,64!$HC52'=0I$,, OH]<B5GW
M9]V?=?]>ZCX8._I*!EFVIOSQ)$9&2+76 86A@IT[*Y;,]%JYICTO-O3[7VLR
M(BE:E[FK"&@JQ:,"555T2C<VVX_9?LSVXW.R'U8GB9!7GF\;\X9LAG&C(XZ$
MET9;&# >19KFY->S'9CMP&P'[J4=,')-[T,P0Q4=]9KM;,., _8"9E6?57U6
M]7NIZFU6!C7G;O:1;D^VYP\:Q!96L-BX!NR7C-E$U4,XE' #[?MB J396,S&
M8C86]])8:!,HK_"B+OOU9"?HK."S@L\*?B\5?#"*+_8*KC\]LK[.[+[91,PF
M8C81]])$Z,A?P4/5(*SDP<+ 49*RU^MB&;&L(5#@.?$!%\5CA!O/<NF:!E4#
M_"R\"DR+67$[9\SK/5N,V6+,%N->6@QQ*KP[42F_<XW!V-7!.LO!:M-E+3D*
MFW,R'TR:W/X$^S K_:STL]+?1Z77MDM>8<0J;DW=\WD^J_:LVO=5M4>0X]P!
M/R18H57ZSFW3EN<) 76DQWQV)@S$0G%=N9EK8=;_6?_OI_YK?Q&OD.)[)GNO
M_>P0(?Z6&1M*%#X]KR)N6;)YK<R@R=<8L[C$8\28X,WFD\R>Q&Q)9DMR/RT)
M1B'TG?..1#V>=J-=V#:(,>OX=R&9& _7B:9#3[/'T8<[I7(UUEMKBIAMR&Q#
M9AMR+VU(H(O#(!29EE3)Q#IN:RB&GL;QFU<ZRBR$*(Q?QI13%#+RBZ*=NQAF
MBS!;A/MJ$93EB5>(#@;G!+O\&X8R,5%+P"V<]12,*.<"1BDM.XU@*)K)&K88
M\? ]6I!KN[IRK1]K!6H'/^I*J&*$_W^V(+,%F2W(O;0@^]DD,8HB\]"&?_?D
M8+@&$T \5XOR3,[:/VO_K/WW4ONO]A^8](GNN1:.2($U_NJ6GEZ)AW!7%_09
M=AET2'6WG2W";!%FBW O+0(G&WE]@DWB6:,VC&JMU(]73F7[7'7_3HP)_<L\
M)M3&A#Z<QX1^KBKQ>Y?[HDH,L<'3ZN@:F/&GU) 4Q2BBVT\9E \(5>0Z*\N#
M9;;Y,"(YSRR)RW,2=MF76;-(SK,+&;;=%#+GDIX415T=*XA+:5_98!X@YUKX
MN_6J<QB 2/\)9)K2<H):$'I0ZHKGJ==7<&B*E]:ZL-##]$E39[GM"A:B;'A;
MS^2)3$_E,)?[ E,.,X:U\EWT6WMG(RXTG52ZMK6_:XPYN4 9N4BJ:,/+(H9A
MW"\[K6DO&@Q_E0"5_Y*EI_P,#<KS?!NND?''XA2XS$S*7;MLBE,>@9C(;DS,
M0%S8$$1IX.5WD*5YDY'[:YESVFXNT=NDA8+V%.C]ZEI[,T_,OM%QM"^JMD#+
MMJA>/#E^T,G5MU[]M_JN>4J&C+-GKP>3=1CY88,SEG5#"@=ELTO9Z'2FMF7A
M&W2-7]*=79X4/+"'>\$//\VP6OUE@7I1!Y_WCTQGNW>"\:IO$O>;6_8P9* #
M),V$(YL7C5.?5L):,AG%!D-1XI=87U8+Z__/SLY@V#H,;0,<YS>.BLDV?G]T
M^.B_3-OKOH/02?DMUOSD,070FC!3TU8T<OK@;O3YUN:K#I8 ']NP15G;4A2W
M7[!I01V^(_@A+"&ZE <1+9+8/-(152I0 -PGMBV\*_:-,;-:4(:.[&^;23X
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MQ%*#QIMUG3L!L?,(,W=6+!ES&F*&08_.G#28%7Q6\+NEX-K@@MX%(-L76A]
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M]AY+V:I3DR9K7^T\LQP!=ATN;BX%$21^=5]%ECV1^_ C>I7@HP+KU\%['&F
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M*,3A(-,V#!(-=LL08N]@^"0P*(.-8+UQ$RQB'G\;#V!QPQ)3;:L@EF=:"'*
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MDEJ=]X,AYP8,=4G''0ALI "I*'L4X% >T,9$- IL=L)4XRB&EB@0=)# ?E]
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M'8*''RV,(]&+F>T5NVYW;Y>0O NM-\+;,#&,1-(1VI:UN?J8G=VHO\D"L\;
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M;]KL\LJM34U0E>/+&NIH;'N;BM\?\6R3M]2T%L9CGZ0/:/QT.VK.&J_HK,.
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M.8+<5W4ZY:/4-QI\ &-RH$C+E6'[YA[=2A0#B,Y$9J3O$62! 0!9YHO\_[
M)M'"6%+MB6$XLVENC)0H,ZWT\B!9HCWS'3;-[*HA)]_0OTT&"QSF7&&E4<8T
M^N'518QC!7PI;;D?$0^=K[ AS0Q?3G(.Y%RD]?M$<VE);-WE-%] /HY7>3$5
M:UAW)Q>CPD-D6J[E4@U%/512.";G&%V[2;9'?2.\P^8*)(,&NMB0D+$>FOY/
MEA(>$4O]Y)MJ54R%^ $ZZ QA4D_TVVR!?"_O_H,)68^-+T+8>L)$ K-+)MBF
M]-'7A3D^/%G:R7*EM9#-;"Q3Q-6+H^,OO5F_YCS];<0(ALV-F3SCGP]_-FR>
M<4^Z?J?S](9N^U$/IQ!-MSL5T7G:<N-2EQ'W7+HD_H7DZ13G_*PZI)_:*;,;
M\@1G319DXO?<\\U=>'"B3Z:=3EL>MI.5'^8M43BZ2R_S' Y-4VY,F>(6^2XC
MHKL*ONO"?V(WS/43-[O^->-FUUN"HO0PK^.F>Q8?\$)9 =F1O0:ZK2"MU6JK
M!"9I\,;ZM_SO/Y/_T<SS]WG\<YHW\_1OW^5_WX\ZMI(C]T'1L21P2S9-,2X?
MY>>&#/$_U& HDE,6&-  ^C>O:KCA*LN/DL'QT^YED4;L6'][",[.7+PQ=_&J
M->&,O/1@F]:S%Y!BIU&'%R>V6X[IY:)A@C*7C6_HX!>$B@Z_H>N/GW2O%]//
MWU@=,LEYI],Y9Q-1#2WH2%)J&5QFP [5OLAKLLN:7"Z50FG6!I@NKFG.[(9@
MV&_P>!F/!=[J)(0CL.!7R5"*A19U[4& ;>O5%4D(H[3IK[D6;$[S*\:]\RHD
M7OUYPHY(7*]*<;,EH0\WG"WL:=[8Y#[_T;4_!Y(<&ETLX&B2UG4NFU1<O,)0
M50+ZYS-@8G)XYR<Q(TS6ZI897CPN%S<SDG$K;#B$8I$#@HYEPO\?6Y82]-?N
M*3KN-'R9%%6C(Y>2)8M\PTFUY>N #YD^,L+FIR!EQB L>::Q("7]V#386E<P
M7$M11'I#DT2F#N0:(\U*V^?AZ\YFG@P>LIDFFWG\D,W\_;.9W8RB1]6FHE_M
MN4C*1OA8SPQ >AM#JKWJY)B#!R2C.@H,[[,:"-YC6=GV3PI 9*)A#EW-*J6-
MBZQDF8&:TSY WHK2(%)+)R<;+]L[&7Z[OZ',_+N.GQYOWG7\]%O$J!'+]/"+
M44>1<NS6J9$CRP!L\'P%,R_SUS5&N \=]S )-2BDS4PJQCL*_\Q?G*>+P^C=
MQH?HA?'S%:.2;^$O-D$ RTR,-PE^_)G1E3Y^O#//YD6O2 +G<U(JT9N2C*I<
MRW[TX1UN99F$=U6]HNU9Q7LW\\KBS?N)F%F+V3%K<-&9%ON)ZA5M&2:52Y)
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M?(XY "ZBKZ\QGER#=D +Q6S8K[  "9O+B4)%X5D3P.&-&=K/I#Q)[$,,;XR
MBCO'@??Q(C-?XVWE7=U[[_HWG7-6X9@@^IA$ (FHUH+H9UX-GEDH@6:KPNO>
MDL!67IC.%M@.\)>=4&P\./O&R"*O5(JV1=6(['%[0*J>I:V1P; C0329</^!
M*B95T.AV!C\EO:7)W%U>'KIA+ R3X7#W$!9>DY2V(EAO\-&TC:JQXF/YM- 0
M12/2CT#0\;MF3/22:>+X!IAA^CYZ:@&QW?#1]-\/U[]BI8_B.>A_6@4^VRA@
M%RK9(I\QQ5;7W)+.)8 ^\:M=[9B!^>;<C*OQ\/V:WUX;2^ &=Y#RNU8)($;[
M6O3,0M>:-H_"P-=9&S%[379@%TL^3%E1:2 ^M%S[3<A4"()&#YN9V@1#@ TQ
MI]MFJ\)A%*]I%4T'2W(;:3H6BI$2+#,-](;;SZ#1I:'J70+WL+:-8D&^4RJ=
M@Y@1"%$HXY2*E^V3)(PAXGURCH;5/W=*<-\?Z3SI-/#*(+RTTS)$%80YIZ$L
M-B8>_ >V6A!J6^93;%0]2$IT[<3&@GSIUBP2F2&R[+!1,]SF!!3#5"LD=G%F
MA.X'APB2!:NMD07Z*G;$=W853BT F>>GE58;UK1SMA8 +\;04\)MJ[:-OT&"
MIU4A;84(&\^J]Q/?VI7FMD;*6VVM#RW!S,M42IK79.M;3,HF"[H^NT6E96[4
M)2B!!B OX'NO/;7YNQ>E MR?!\=N+)]C)G$J.&F(1MB&;US]BXK\OZL=U^[W
MRYZ-'K)G)GOVZ"%[]K5NZ?'?+TEG(W8&'8-L/)P+X+[A%I#LN&"DHS!(?/IA
M??D/OFNN,&UR-JDOO-BY#:9^D<'J+X'VPT,'AR=Y^;M8(V0HBE/'.2P_4-&G
MXB)G)VNY*BNOE$L)7)A?PFLE>ZIKK;.":G$[3WO2%<)1@>O_4;(O<=FRKD4S
MEP72(6E0OL?-:7\X/;UP32/14,)SY26@]/_8>[?EMI$L;?0>3X%=8T]($2!-
M4J(.Y>J*D"7;I2D?-):K^I]]LP,D(0IE$N#@()E]\3_[7L?,! A*8K4ERR(G
MIKME"4ADKLQ<Y_4M17ZIM"EESR0W-P0-#*?K*OX1FC.<SO54A1PE30WT]#O;
M :H#ZIJY(G$HQ)O'CV686^H\KM@EQ.S)B!)W!!-YS%5A&9H%PQ2V!M%GKZD,
M,,P2-81-%P2R %A+:7H'#@H5+E?*W!U,O 9%3/RJ&;JHZ8#2N1EAA#Q[ BK,
MW3G=&_8G_0_0_6'YVW?-H&4+EN%PQ*-&32_4.>U)VOX@@F$30;]4^*YNSG 7
M$4,OI6XSEIT.E\CB+6D:0T-5BV.8^I4=^%M@W_+,*PPR]>,?SG]3-O_!B8BO
MU>I:4[',TM6$<1JY'->48LY!+-U OYW0-26#C(&@R/14^VXM8I*H>5Y.9XPQ
MP1XF]BM0D5V$[A^<!)4/L-2Q]J5;1L#06;E$UKBU/<V:>P(WO[,(QN9J,%ZS
M;! WH*UHJ,@N(Y4<.&U>!E&0+CWU'Z+:& WF<%AK%%/EK6/O(\?QV,,ICS[4
M!7\4)_G..0[JN7CB0LJL4P& Z$9DX;4-J@94)@S[UJ),[3P/\!C'^27<(G3<
M:.Y9A+7U"792X/QJ'#86#8I.N\$J9"AMNE (1Y])A)R&N0HG)4/"A!BX9O\Y
MEH'AZQAI0KQ\?(V4QK;WGE^-<[<)V(!Z.< 8V 8.K'ELV$#@L3AXM5:3[X]I
M@(QY5:)SCAG&!+W$A$TL"5O&IT5%MOI-#Q1#\EM1EQ/S"(9=!A&B2F.T(25\
M5T1!"7-*S:#) N.C>4DP!G5+:A!.;;NH$-QZX-'S_27A)O,C0IC'-MKLL)-O
M>ORA?(A.CQ]8>"]ZAJ@:\&><P:*KJ#JK2711K*"2IAE6-'G<U^8<3(UB#67\
M1\T>ZK'BM\=938M=H>O])0W23;UIS!%(J*$ M)\F+B0KAA)8)H=XI)'Z?HYT
MYS()>HIAR+ +1;N[V]6[P;$=U)@M>@<&"RR:J=-4Z)@;"-&^!EB,PQ?-?]9I
M8U<7IVX#/\/X"?0?#35C@TK3@@!S"D%?F?B,OKIW#W?KT8I#OAJ8RHYI3]_A
MBGR_Z]#MN9VQ;K\. ZQT#9-XBB#EVJ">7!/<K&H21R7WC9E&#*9J+A#&>+?M
MS>#&5YD0W=P/P8J0&X)IYZWN@>?ZI"K[9)+9$4L]5<QV>UTJ7;9J:W$'=2^3
M&5-55^GD5D<)=M_A&PSKP[0"9!,\$8='Q!4>49L*P4!=3%2/KRR1)3IOC1*3
MYN(L<^$E S; ."MV(\))[=O&LU-IANRVC#[G+B[^_D&[U]G'US]$5^$H]."+
M5%N&Y@SU4_#I7,VY4*W>;HWKXD-%D1\J($B]$U=]7LN)B!OHR08>Z3!F]RP;
M;J8.(RQ%".8@+GLRR^SZF/!OC%%SFHS@_F18]&)RU8]X#XJY*;%X<_KATY&9
M1$SV8JW!MDD;J$VJSI"1E,R.#[F1KP,,K?%%:W/QIT(%U>?LNBRE=+LR=\X7
M_%XOEKU_=(CI%O[ 6M6W##GN;$*.&G+<WX0<'^N1OJL1$,:9_R>IA^]!QRP9
MM70=G7UOCLY?40/K ZP@4)[=3![AXMXHNJ!"F0M\C)5L-W'?LF#J?98FSB^:
M'6F:&4:QEVS$O@,[>H N/S#IT0N!QO)%!C<2W12493NE&:)$=^8CKK00$;>L
M6P]>'J 2X#PX==;7]D\+ZWD40"?&3IWK@^+4MT(&.[=P;!(3Z-%><48'H15]
MC0LN!0\86PP4%!)V)7N:.2^1'!9E$@MQI/-1Y<$R<1Z-DUG)6#D6=(F+Z>/"
MHZ_18JITNXRC#+5<6U09HZR&[[ 3Q Z*LQ?CC9JZ_R^Z)ZEM(3IAA1)VG:@9
M@!2UXZOMEILF/W%>F.Y]%!W-M.01W<O-^U$1[.XN8F\H)J6Z2!>)*8MQJ*F%
M%S?0<S"7_>=Q,:UZ\1EIS$[!0=-2#G2]Q6]GEJ8XEJ@<7.M@W=;J$)N19A?/
M"$& 82AQJMB'$#945RI7" Z^>X.,#TS&&H5%*+IN)%41.5C.7-TZBF81,9V:
M-=/V_VB@R9)5-.JFY*MR5L;7[0[K]6Y>K[O<N591N*X_?'+ [3B,UN?T^]..
ME7$V+*>4JJNE0_;,.K?!<VZ#] I!-#EJ"JO)HI5/9Y&=G99@"/5R08S/?_[N
M>J0TU8PFDQG6:";C?_S4^8G^G6-"K_S[FWGP*@Z[ZWA47.)XG><@IHM,/W.%
MUL\PG.@B8)0EJ_)^*485T5Z7IO*)3KN'@O3%K\[SE3_=17? U;<NPFD\F?]\
MV_KIV1S.#9,+Z7^XMW_XTF@3Q>C7F^?^+3_^#H\GZ7YW_;^NWP);SMSU_RW3
M0@&,<\ZN(0-,"]L(5A2Y!Q>N-;(CM>A6FH>:@^@OIYMO$0&E*$#,1$=&4/"M
M3;J*ZT@@-F(E\RJS&*618DN3(D!R<WSI8U>ZB 3'7^5HS#!+TH]1/\[T,XRA
M3LB5IE$CNJ,AA:-8,GFY1AQ;KEHQY!XZN/=%AC_B7X07;#C/AO,\&L[3LYQ'
M&D-AZ][;&)"Y"P+JSD"F$VHFA35Q_*^5)N)H/:$! *BS&>D" P]49X@,,0<%
M$_M]-[+#ERO-96'Y"^LF('FBR4O\4BJE,%9%PX><)1%$_6KL9T!%U5DZD(9T
MH!@[ [I*)JT>NW.&B=,?GCNU8RF!$-,09J5I.$3<<+8-9_MQ.-L.<+8_K5Y@
M=(+Z+:T8H>PN*19NGG/=VBO- @V<FI-&6%BC&P9,>)O Y218<(=N-<JFZ2C"
MIG>K3(3*,DL"J2;$\@NL*60D)$("1N([7-1Q.A"EG-Z8=6-R-:6JP?2\Q=*N
M6)Z/E ?=8QX@]GJ<<W'QI.28DX'Q,(?(<P]1U:5@928W24GD *!N#4,R0)B6
M!<OI"#1G,!<H221PX(]*P7UV\38%5T.R80*/\A;C6G(W"TBM)N-Y.Q^9A7/^
M F6:1Y4[P6DZ(RYTK'W8=S"&W6L&3TM;RCCC=T!23Q!'&6M1X6D#3+E(X>7!
M2'BW10*5&A-,4MS389H0KT?F 8PC<M<"VZ+KH9($=(XX$\YE?J[/E,V9"B#]
M %G1-85+,\>1)Q%#):G<JLPD9;HP(![E;=*BYU21C$M99>U4'%A=>G4ESAH&
MB%C!.2-VV30OS]VMRH07.JMP-B5[SXAICJ*!K-AR*"02H["9_?SN#I[O'%4Y
MUBM./[RV5WP-XRJ5>@#I"YB3)X%  8 V(Z<W+Z)TP.FR9XGO CH<IC"M2[8H
M,!N3W<[:VF@4"&Q/G:D25H';MV*'\KQZ/04AZ39V8_26<FG)5T94WX-^T-OK
MTU//^L%![P"[+P>*9$.\KNV?4Q9D\X6FL4?1+,UC\3E=1A-*C32!%0_=-W%1
MLOHT28>2]NA_#N/K$'&2(H:@X=9:PH@HJ7.L"'A8VJ_=M*6$&%,48H2OT:Y;
MQ%%4$E1S105; 9W!<3WD(S/SN9")_$/#+!K%!6)>B:;PF#O_[FZ"^1K,/]@$
M\W^<S,1/5E/\OC+FP2GTJ:HC5U@S&"TP!'J%14'#N!X]I7R5P!P0_J;"\"P_
M_9OBHJZY-PH,[UDWV.GL!;M[.RPS]G?V@KV]_9K$>*H;=V?E"2$>$<M8PQC'
M+% ^Q?F7)WZV;ZZKK:18&-?O5T:48@0K2SBV4)ER&5!.;X1S1_1N-&DYM6H1
M1IPD"#U]P^ CLJKDJ'!XFT@3$!5 I^%J,H$_X'@X>1OLJPJ?EE#/F9Q6(9K.
ML71-.F%]R3\UZLNQ3?WTU.BB0N,W$38NO^450VFK#Q&>5HT&)AQ&@IBCX8U[
M@X:2=QF-8+>QTW?&4,;HU($[7K(1;%L./M6C_$\JS,44!- ZQRF!&O QB*[<
M&&5:9IX!@Y9@GN0=)8*E7N >8F<L[N1".T3&:%H."D3;,@X,3FQ%?&HG(R)T
M<*,Y"8<Z:CE9"OJ^9[TLA -9S2BJ=%ZZ<1H#[)@43CF[&B^-XJ<A9!A_/::$
M**S"(B7+ ?GQBHS:(VJF1D6;7H#/ID:M"-06YE*F1<BF$WUO)L BIE!2?B]E
M_GC=I%B2/$H$7JE5I4_M;+(*W93N^]V5.8:0_,2 "P\/@O(=X$--3:^+"X"%
M][5.EJ,4BZ<]!ROG7/JXY?#0R'1Q\S7-_NC\6)/L86;I+![Z>YT]?PM3.^$'
M^*62FTZ\MDT0%-ICBTO/SGZ*?])W8!995$C>/(5AN8%!01VFJ$J:!R+93.B'
M',.8SB:$,,\!U1K. /M5$>ECKI]#;':+*BI-Z\*<$9B1A%-B$]*@?!81FQ$<
M%6%G):'?8[)@A U230&- Y)P09\WH(+R"JZ+2PU8^FE=M3Y6=Y,L5&17<1AH
M;81B6ELVZ2Z"F(^!%6K0+%M$=6B3B//0%-Y!"]=-V)<HP:##G@O"-W"JW7G8
M0M!UY/SDYOR@EL&%(+H\]Y-M_Y6;V;:H\:M0B;X">\><RF6=/Y;M?-75RCCB
M(^N%I;/OU 3AN4!T?MKG4<PA,L;F=H%W/$;=N&'>=+*DK!Z/KFZ=V8^GQOD;
M^^>:T^9N@\&\P:/-A&+L&T?HBD,\YRN?4MT4J!U3*GFBTG#2]J0/1E!MT>QF
MCN8&*0&=HI)F7//!>XQ1FW/8A?J)B7;,N\PG%W$-%KX,-]C-BM;U9%;*<./*
MC'K(\$E=" &8]W,OKC0WS8? >@BIHHF.HOOQ"CGODQ+3<?IP;6?YS_Y6O"WI
M<Q=S)01QT*U\FYEQ:$C^$IYV'O<$]X4R7(GK66!$HSC):/0JO%M5YAP\*DXP
MP<>NMDFU&VIT=>$A!W)&/^W=^&GD?ULPK#E6?N54;2'Y8;4NY7(8*[^@J-J2
M)5;M$NS>Z84*_DX"]2IJ(8TY0*W8QB+D^#"+ICP(%5VS,@4!-IV8[.;Z$;6/
M(H@RE@5,0#H25F_]9#:<RVK)&]+X C59H:U1;4%EI8!W5&&"NA1L=C*,*K^J
MHB%(XX<[GUB,AI).W#QG<\%E0&H1;2=CKXG<1H/QN^28!HK9PA]5' 4:ML),
MG%G0 DG6J'BVA8-1XO N%#BVPY2:+IKDWG"L*;<@-Z??].RQCJDE9W'Q'"]Y
M#N.=<K*?KGA9K9"POXD]:.SA<!-[>*Q'^HXV[)DV)T>VAM$(ZNWQQ,W8RJ(C
M733%84&KBKE\#V%[/$3D63#-L*U(+"+]$Z;K9)I)@6Z<A%BH=J9)<K8@#0BC
M_QI_.XJ+TM3HQ5," 9"\TV3(T-JV%,=T2#,)71&V^QYIX1@ZL2;Q!7]T&,[B
M B&$\%O_I%C[TM6"71QGW-N>4HRNL8LM2"IV3:<7@=8&$1H8HE)2&!_;X,:F
M@Q+%9P3TAY P$3^H[;_#\CE$']#E661)0T%KI5%+@O%ET<)3J18ZX1C17S'C
MAM!3/)[05" 0)HRO0FFZU@,VJA#%S=]MHTO9[!YO^&0H&WO#5%R\<"6G5R4G
MVZQ"?9Z8]J2C=,1*N975K,U,KZ)*@97W +'0>TK]=;)ZC90C$WN6 Y/7GWY"
MMGQ#SB^S^Y^$>2]D[1X</'^ E%VFFY,RV3R9[O-O^=E?!N;+B"J]_.LU#6)0
MUR#L5CSR^1T^7^+Q_99S5D3,T2^#[ 7/]1WRASBQOT"<U_RV93TL42E)]RY7
MY24U2!I3GQ:\;VGVLY^-!UN]SF[0VSD(>OW^]N)UNN<K]*J,)\A9)%=;90+-
MPI4+3?1^D)O\H.SB?L]XW_^_?K_SX(M<X8 ^^/%[#V8Y2/&LIOML3MNW.6W=
M1WW:'B$[_'AQ@7Z;S4'\AM_?@8.X]_W.X=,MGUFEP;+T2@);ZQT6.[RC3DA'
M5*CRQ'T)KCN7VQ92Y-MOBGQ[E<AW7@X*BG/O['5:V 19W1+PTP2#7167C!LH
MES=,#P_?_JX&_]/8E\K3"BB)R\0",0+3'&,I3LYIE_AY HH9S"L>=XK48A!5
M>MLYO;+0JXP =-A_->$R8NV&A_V37?02K]K]LW"K:9R4'2G3HHP7C)L..!"&
MT,J4[N.27S*4).-M<>FUR89)0BT./<1@2@DS'<$OXPN=/67WN'/VKRGH5K3]
MU_P$%T=A_#^UT^+\))RP]IAVVZN4R45XE69L>EO::$_*2I,R&++,,MNDC&H,
MJ6(Y&H8Y%Q140"8NJ9DB>U5Q$8Y?QK3-O2+89W$A83&81,W/+ZEJR!+(4ZAG
MSNSCW1H%U:TRA4_V^"BYM6^KAOP#ZP.Q"/@(GE2B+ZRQQ#*7:6.4WG1&QO(H
M.IL3'D0\5K$;;A)OCW,OPDF>VLLA4^18D^/QJJ0AU/&_T16W<$:E2ZZMX,(J
M%W(>TO!Y-)D\W;C)'27$.U, A^P,#NNI21U=(^D0#@UG9A6PF%<JJ*BW9SI-
MX42;#K74!!13@Z,Q=KH<_,51O5J.J\E@1 Z7I$F+RP.)Q\B';!GIXI?I-=.X
MW5O(G*5<%9,TH4Y9'B"BR[2!AMK &#R ^<3<8Z6*>0DEN*>=0M]%36VKX35%
M7Z-LB-&0:F>TBPD%."D+?J5I<$8AW:!@\0HAU"&E*E!27HH]U!@:V&*Q<5,&
M&WRQ3;Y6(P<68PKZDHR220B'FXYML::Q35)Z@5,\%'X _W=[^8'>L($U9@,?
M*A)NI?-/O5ANX@ERYN41(P(IT7>]T#/.'<YG$..(9Y :P_C_FMAG^\FX%A9E
MV)KTNJL:QMU"BFNSYN)L4Z#8#!EEC-03<;E&G<N=0W^H_5J='&*U.YCA8NXZ
M\<)P,L>6CK;,G3H/<.V&) 7#=_\7,U#U%Q<AM5-@XQ5MO8:$7FY/K3%?9?:V
M0LR!G_WORK=D/DX+'UNB)7TF2;LVG0LX?U"+FMQ4+C3WL2TVJ]\*'Y];P<*3
M"EQ;5(+6"C)A+5+=R86EQ(JD#Q)J'*7C+)R!.HG!_M#LF>=T0J,FER@&.5D"
M:["&1>G*.Q6,_^T2G=/NF!+RI(M5O$@NSC90L%6J#* , J>#DXA6 M<  UI5
M:WU"?JVF?&XL4.H'Q3# $Y?XP#FR>)AS<G%\A:(</S,K!Q.@"/=5C1'-@TJF
MT!VJ+Z.1CMYJF4%M8HTS")< $V$"J;:%,3:OJ\H8 ]S+HG&8F4-DE'K96DU'
M#-BB#4R;.3)^"7ZD8HK8)@]FJRRBI=X9.$6:=TD-LYAW>(V\@Z%,)#55>\>+
MPX +!S"]7O9XVN!TXA3;2IN]IVN/KY3'N+?)8Y0\QGYGD\?XO8_TW;U)'Y%;
MM#[#%6]]UF)FWP8AUL>CU  PU>!6HH:&)7F.R$EL>@BZW)8=^FV'C+GV(<66
MTYS!L4$"W]AY#VGGO?][-I[<@1R#)X(+*7&8Q9H8T$V6:KM!!06.-.F5IO&U
MD"98QK7J:JO82#Y"90T5*]:KJ#.@^*!8-=41*(_6ZF<4G5EE+E0O!EP TP]B
M'%.J,U$U@SV06EB8##XH@2S*/I:Y:M8J%AI&K/"2#K8ZFJ=Q66,XQAI<:)6@
M;NJ'(^Y?Y1@=FOTLM2U6U;Z,P@G8:>G%:EB>"C5AG.QI64S2] NN+ZA91;QU
M;BS/F#KDFJ>F>J[!M=I4'#V5($,12W0>V!:JTH+&&@A6QQ=EFD^..TZ#?;;:
MG 1\A,*&U3@#NPL%Z[J%6-<M R?B2)/<]O%P#/F5)N%<7LZLKWL%&GPXC\R'
MN9%H&XGV#3V7#6&[2DG!K08XW"G83Y4M1JRE%RM-@]B+N>F!.L:6.\I<;Y8
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M1:3?$FP>D,K7*4/%."Y<)&P-723""-H20CL@6SJ:5QL-=9"+.,L+B71JD'"
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MH74V9BS-WJ(831,69R#A&[^[$W1VNAS \;O=8&>_;V:V+'Y3B\EXU>Z1'YV
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M]'7*A, Q"</1H.&/2I.@H,W-3N()?>^&J>3Q-)Z$E*<]J$R;*\XI@6+FH$8
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MSE:2SQ<*&DV4B1VVM9V=*ZZ'(0BA9]?F ;\/G/-2G7MU++(6;G#K>M=BWJ-
M!44)/N6"BJ#U)#X&]J!K):U^3*S#1X"4\#@8)H(?P9LMQJZ!/?B,KF%QI#YQ
MAOE&?&)WJ\8,2/^\J-.K<.A%E\=M*(C3X[?]43J98#Q5HW ?/I^8FDNGCI)1
M%K_:;C^B/VIJM%?YGJ26O"4L2&F-&#D=@VT<K0:DJ@E_A2[(?I-G0=\CK)\X
M,<_HHCV;8TWKQ&J0A94&IL9[@69<_!%2GVVL[ OG_#/UZ:#<!JS(QW@X ;$S
M%W6 #20P[@;#N?Q4DYVQK,;)D?BH49X)]]JZQ(R"$4<NG#^PPZT^V27YCKS5
MQ)A&GFP@)EZ #&'0KPHY+?2R[HR;<EG#;5 <*1%P8G6Q!Q<CCK7MP-D82PPF
M4P,*5>OP0DPEKI!G[TAM#M7"),1QP\,V$;%J7#JY YQW;@44?('<!Y@K ?L@
MU\F3?L=;)Y247FRO/<O][!#UR!#UB?/:SS80;F*9-_%=S_!=MLVQ5H,3U4PW
MO3AKUNRTV!E.?4Y.SPH?/B'NY+#A9Q9AA0K>F[4.0I60C5.>]T?[O"WC*5_O
MOM3AD ?)-_XX/W'+ZQV7$JKF!SO6CR32V#]6YO,^+ JY2_!ZX!F5#>:M0(L7
M93)4IX:\YVC;ZGHU%S4@S\4-7,U9IE;O"4-2IN:QUY\X"]]V-YB%MWS)0)<Q
M\*",T@ M7Q0V9Z@MV=F+(Z":+3ZPRDQ,<$M=79\KG'89$V,.+HWNF:,IL,H4
M#L\E5O);CS,A+6]SR0P^D"82W'>H8'B>P"1OC38\3S'N*+_124LZR](DQ21Y
MVHSO6KY"798?G'2GP/W+,>;4]#IH;^,!IDI<L3N/SO^@O[0Z>X%W@G55=+IZ
M+WWZ!W$"I] 1;Q)#+GSD1 I_ZUS-^=W]3JO7V1:H*6K)&5_)[?LM&L%4QS+V
ML4 ?D>;P&EM86/;\\3HQPMP,?=#MMW8[VS^[6XO7\=@IP3M-L!E$U2EC/A(V
M?<?7[Q@L+$,+PZT]YY?HN0;]]B(VD'S5/"EG,E2A-D!,Y9CC0HKHVU@U1YV%
M4 MV?V<'IRZC>=O[8T:\)9VI?NUNWL+G T7ATK)'SB1W43R!_TSC<DK> P10
MD7K,AGH^S0W +-[A1-OYPJ/ KZ+)W*^UCKI,\\( 7 4<)+=)K0-3STC%GUP(
M1!1S\.@-]\L%.G'J I[AB!YG.W#"$M6=FI) &TC%S2<J8 VU6!JU\D T/9IS
ML)VMI\S3<C8R<,#JM/=LD$/#/+JEID =G?:*_41)2-IUWIH/MBIUX1B)WT5,
M%BZ&A'6D\EG&%O:&M>,>58][>JW0_<P#BOG,HNG0:Q8PF/L1LBNL0@-&,H],
MM(2V2T^-'!5)K&Y4]$<.5[#*O<I]DX8E_68)&F-"I\])+'=(YD!_#_ (3M,K
M6T9@>[M@7OY6O&VS-+2809U2N'ZG(L/2.8O&H$I0D@.3.H"!FD8:HGI6$$1R
MK7'W(")(&= 0*;H/K\?;,G%7I@N.9_7,Q6Y(FBO?<E1J.&5Z ).CW!;)##!)
MN]T^)4_OM/W7?$^58S#&]C0N:#J8G@EW4E$.*--GI0]T!"9.*F+4$1P:S=L.
M@ H,:[UF?-*?/#=3CH_!9%[/)I$@O8D'YH*!R&R%XG@2P+\5%>5QQ\/V.IMX
MF,;#=C?QL.\?#P/E\7TX%QB0)9ICM]79#3R3FF#3/;9, L-VX%<TR_>.)&==
M[?57O.UEG%^R_E95*OLX@@LK8T9:1)SQM@Q&S79PDRIJQKA%&?67*Z.G2 AK
ME%K=E J.CR5MOKI:^,/KKYJK#&SQC2M/!07GV-;G_#-#;@VF.EK31N6NZJNX
M ]:[X/S26RRV"'/N<GI- !PT?TU?%VDM>7L5;4LSU"-LBL&:KG9[$]51_9!4
M;UC1$5CI:-F:(^]:UC2D7# 635MQ.\+T:H6HV&9VS^@9>:5BB611=7J9G4"8
MU^>#,T]!O'(NM3$2/%XG-K6WOP3RU<FBE8&% 8G@1=XT XJT-3>F6 #E\'@@
M]C[K(".E@W'IUM_#/!9YI*$V8/GD>+A$"A1"%W_ (SN#QU;<7*RX+S-M&R&M
MZZK!" ,BZ&!YN-9+@56(!A8V0A0$TX5B2SL]Y8BEB.F+J/%ZLEU<N44ZL+L@
MOM;3RK4J$\<"J0TJZ*J#PG?&Y=8\=HCJS8%WO:KJ1=!NJL:OK(MUW3+76I$9
M&6849""ONS,LGD:/]7AS26G;D-YU)'E26-TEP.\M;A.IT'5&%%E&1#W_2%/C
M+,V+0O1CBXN"6M6-*N4"G=Q%VS<8^Z=" TK)-C8+-R(B1A79KU486],@094L
MME"3@E++%5.. 1NJBZF;2/Z5_*LZ6R<'PGOZFNL]^_8&O[XVY4=X4X]LE<XO
M+P9/-E0!NM4,JZ7XUI79[4<@\*X9,SVJT,NI:I)T!)92; :+XUGA4&HI-6W_
M(WS9&8_2)E XF[)Z+N?["A,?C64:G(5AG/E-<[C&2P:WSJ3IVVHS;C9IG 1Q
M<AG)[3%@)C1FF<PP+CLLN*/9/R/V*: ?)B\'6+V AKV Q\?YEUS>DC'8WV)@
MQZB##B*G4R4V9W)CO953;F:SA81:3_G.?1(:  /\J$W0<Z,3_P\RPM=8D^TM
M(@,2YQ/WAGUP 4*PV_YFU[?1N=ZTT._K:P>R_A(#9:^BI(SP],2_(@GPZ&J3
MI9'_['#O,-@_V"%WT+.=/L(T[K.SB=_[]_ 9!;)->NC"[C[;Z^X$AP=[E"A!
M8$Y?Z93#?>ON[SP'IA*ZOC^Z**;LT0Q$A9_B*3/HFN11_H1+>\HW!;;THVF)
M99LEQ;_2^28&:EIF>77T6MI=V.Y.!5-AR9X&J*(,G=OUK-L+.OV]8&__\ [O
M=R6TK)OF53IEVYE1>4J,7KNP8-QOK0NN;SFG<C1B&%-?A\F$^L9I=SB2!"/,
MY*1J.ZHNDJ]Z<*">X6*ZP>[NH0%PY9H(*JSGVB,\97])I)G/%XK&63F8@.&=
M(J]6OS/^/N-X'T]3U?V<R'@=4?A9E^-V^%C>V02O2S?8.S@,]OH]GI8MZ98W
M>$+Q+,*0XU,_]R1<!0!P2\@$EI+A;.C"90FLP10\7<]V.YV@VS^XRYFO'WD>
M3:+AN!^[A_V@N]N]92R/SS\R/[%TA:TEV%AN<B-CJP>$J):/\GK90KC  K*;
MWI/9 M_V[G#%$RF.22L]P6/363F/P)ZPJI7;#]WISC!FT]]\N4:<1;']9(_J
M:6T;S#D-L,@IX!.YU>WLP9'L;GN+M&K:I0H7WNH>[ :=[NYV Z&;N/#G2Z>-
M/9[A_?W@8&]G40)[N[WG@5\5P!+\$NW=8OC4 6US36ATJ["<>8D&]C3W_.V2
MBT![746X]N[(>)[M['6"@\,#>OFF_36EOF$5XY;236<F9?[L[ SCLF.0@DF4
MDP D_X29^9/=')8='X!I8@%HVQ46MNR0=JJ[%^R BK.SOWNG:[FH&^WT@X-^
M=X5K64\&-/,Q586DJ>P&O?V]H-_;652:=_:>+[EQB_,EL_(I7D2.__W48-W=
M%-[L;L*;&M[L;\*;=SQB#\^\WL6@B(T(^QC3R!AX'/L-@N8_C)Z&4_+N.97_
M3+,OR.R$#O>=0GE'#PZ;K$,P\F98;9V,__%3YR?Z-TQOJ/_6R\(,@Y)T9CG<
M%_WI)9B8H^(29]MY_M*_Z\Q_PHOQ2Y'I^*27#<.)[AY?N)_D^A2C"I67'.]B
M]*OS),ZDQ27Y.-QD5'G0C OKP-WXQT^]^EJ7,D=>967LYGMWA.;P+X/LQ:_D
M%>SLOE3YQC-!HXOF08^@N%MM$8]VM0O+I%_3+%"4K[C*%T6VXFFI$>DV4MSP
M^+_Y]EVG#A(9R#[.4N :>,G2[&<_&P^VX,P$O9V#H-?O;R]>!KEY^WO/JSLR
MB2Y '!U+3J!">U5IKK?V>?-!J3_5](%G2\8\K#U->7D__=H+#@_V@][N_M*I
M-'VD^;@__.SW@[W^3K!_L'!%[SS[NY^%F]E>=7??V9J0&P_LTH$6Z-"P># 1
MNH>@RQ_>]&S3?GW[J>P$>X<]-'E6F\K]7L3%;ZO(-\5T5OC?%V6V>L'!3B_H
M+1[1Q?&V[W>#NL'N?N?O;= +4DOJ&9\/JQG][:\MFCD9"[5.D]W3Q#! =SX.
M\TOOS22]9MO7!DZ.3!OG!]2?:Y3K[:-F\. FQ4G56W!C2,^SN9;HFJ!$?^V4
M;6,Y3D]LBC-M/=L/=@X/X#]=*K_YX<V3)9_#=?8QGM8]W&Z*>SJ^<J\*8O&L
M>W@8[/0.ECM;+:R4^H0,.+A;2<X@M'2X->-,&GL'G,\1CTP\*?"6]>H+#-J(
M1<RP'==%.CH5DP%_A (9U8"$ZV=&<$D,*^3AA(-9-K[@-<47@F4!A4 J)DUT
M LG!71SK<9!ZCZ*;76/>0T<C'@<'$,;H6\9X2K3=,,9OPAAC0\PZ8WS6#?9[
M&-'=Y2:8!YU^<+BW=V/.A 0:'=YQB&'\+O$.KY%WN#$ZG)WIQ$=[C=>Q>ALE
MWY)G;RMIW"G,;/"'TF8EI=5>:.IC4&;#2[F%^ 2'L^_HG5[W*_B&4^SNYPK^
M(!E+_^X--+G'(!8N##T7;B%&3W>"PUZ?;^%A<'C8QU:T3??PYK$]9VR]=?3$
M,[C8!W#3>_V@2:KSE:K<RLLT*UI8T@#2+4SN(F+CQ"29> XN)G<(O02S:PP\
M:=::Q'E1R4%Q!W BNB:=A9)?@MO"O4BZ2N"7*PJKJ\(*6V=1=^0%W:>J,,*M
M_WAQT7HED#SG!,ESA&438T4$> +._&6(\3DCY2\D-UQC=0HW1A&DZCF<YXM6
M%;DH=,C$B;2<L)X)I(4!0U.H^%3QE56!M7T+M7"&>S/8Y&932&3Z-WB5:FSG
M[R8],LVL@FU2>?$ZF336 *8D(9Q &\?R._"KDLIXL8A)_I!I8,<4N2N:FT<@
M4"AQT^RQEX[V-K%5C:WN;6*K*Y2.TG^%?CSZQT_A_]?I'&)0/_SUVSN3EOJ.
M3"[!X-=7?YR??GA]?GX_7/E>HZF#7T^3$=S@;.Y_O,($Z>CZ1UO%#9A:@SBE
MUHKI)!VC%2(KO4B')>7-)IH=BRH:W1_5AT ]P>9!4B>H8]AV6@-@N5=@4*5E
M3I@4.>,&YJ@OY4:KBDS? ODV"@=83WF!)1T9MP"13I:OW+E2UR/"205M#QT<
M VS43. +()"H=1TI1]=I-AF9K"!L#YE.-0-S-@GGB,?T)9K[64KM,?S+$K[N
M7T;AI+AL2U913$@?XW#,=EV%9I[D2!-4"J%#</]&M^6Q"B3'3I3$IC@SR<O^
M?X;3V<M*^K*C$I,569AN1*"-DB(<<9</4O$])Y69$%Q BXTRE+;8>I@+8D=9
M.?9->2Q6EV)U'+P5#Z.V?_3JSV-3@WP=.4AD2$F#_&L2K1B1C.MRJ9XO+X!&
M7O5,:8LN0:G1!&M"CD#);^8EGC+X4W5> BCB$";09A/2=)NZV@P9<M9UX'GB
MP*L!QGT;@7^[(?A-+_1=/H>,5F_!_?*JQZ0'&_1C+#=++YK;XF#MPI1T0E(V
M">":,ZP5X52=.<<G[S_:2ACE4\![?H_ D/TMO<;F)XT?8:Z)%Z+"-IU#C\:E
MX9L#3%W/HHL2>0<6X%!HKG(O$?4(OA:S<ER[%A6>2V5&PDBPZAW482[\$C9X
ME,=AZRP<8IVPA^@WV&KH+(M:0Y@7CAHH;X9;2)3BFG&\DF?DB3H%"EU$Z&8N
MRI%B_7&_W\C"18EEO0#-2#R>VM 8=[B'#@+D3OC;+PGB&(EMK]@QJ*6C$P4V
M6SC$ A4LJK94):)1#L8[=X5B\1(..>%+YE_I*UP_)Y3ZCW@"_UN&$UM4C1BP
M6&]N&&AM+V+$_)$58&&R/TY31/X"N\3TF[PH,XH"5#@\%C9*6][)O,*R.9S@
M$4\6[B;X \U3, ?90"+H@8@RTUF6SM[-X^B!\%D68Y\ME"R7\?B29!RY=3 X
MHB48ZJ4=8Q\/<^#^2 AXEV CX58?H6R'984T$\;2Y%YCDRE"BB%#'X9D^=&*
M\7Y>8+A;X2*DPJ=^M@EUP/32I*!.9@YGB)AD,'?0 ;Y8M'+G=$U3!@&XYM)M
M>$#.^FF-#$^W8O34)>B",P!N)9GJV"42%,#9$NJP_RLK0!/*+^.9M+K!?91R
M^Y^_._E6RBO\QD:1DXL(0GIYL@>,LF15WI*,!:,)R"<Z[1YZFU\TI +QG^Z"
MPTF);Q? V"?SGV];/SV;@X+)Y$+Z'^[M'[XTV:3+LRWNX>,GP-)^)OO[KO\'
MA[35[7=V _]]^%>*^!Z$^XL5CB=Q3CX3?^O]R<EVX+ &Z8.+G;./7S,?/3/<
M\-3EAJM-YO@2M&A8\$GT*BQ06H;^^_9)F\$3@ _[;]K^^1#NZ+\&43:&*9\$
MR&"Q=\4(&2YA.X*$>R\<_9@,\ #&!>NE]3E<:3+O8O[ V67[A,O'P10 QCV+
M8O]/;.R!7NBW4B#Z6YI7DX@Q<8>R9ZJI,]]'W=[<_<W=7W[W^Z!RC!!0]*B@
M)EQITI+T./^W.;J>V0J?.PSAZ.2W"D<X ]GG=QW&L-(\EO$.__<(Y>C[X:LR
M2Z*BX+O([.!=G(Q"_^PBOKA(\(K37P*7":07J_$>5'?3+ $-[1PY38:.>C _
M_*T_CL_?P&*!\:0I6=W$7K!&VA @8 KT-*%<_D>UA)4F@N;%'!M"DE4C8#TX
M!UIWWR=X657_1)%$3]82*I(:0X1<:19_F^BW$G*E:2P2_:5_7N8P[OEEF;7>
M1(G_-BP#$A.!_R$4''?!JG<FI@SZI?]_XN1?&)%9:1X?8OX&DN!+6J*D EOU
M;0G_]1[,+;(4["?^&6&IO_]_+E,SM=_#]#*/\?F&5U>:BOW,9[BI9V@SGYO/
MD*3S?\OA:-1%DQ6#+-KH^9H\6VDB]0]PE'OA2@RB<9C(A5#CJ/M+7LY^S;%I
M _POVII9P0T.,8ZWTBS"0L?&@?NZ]71_>$9T=_#?#$[U5RJ3X(LF_^C!\:Y.
M8Z>]$>8;8?YC"?.]3K>NR#,PW3&&OS.XDD5,2%=Z35_@1;U%B5]M'N=#.##^
M:78=)U9_;AL%^C@:83;.>9R$<4U/][>.S]\?;U?8B#6TZ;:N-)-K<G&2[<[^
MKO?D'91L@<WUWESO[W:]163)^5_I5)^0E_)GON_[>-__!.&;C<L<3M0^BUC0
MUC,, DY!CRRS<93-'5W]G,0>^A>ECV)<4#O#E6:!B)Q5C^8E-G],1L$R)N*?
ME*#W8(<MH-%?81+.0$=4->13. V+RWB0CN*_JPM=EGF."N>X1 C7+SKR.<PF
M'",6X<@\;5!_KU,S;^!(FHIVEJ47P#G3[,5)MIHA@]V&+N$0G,?3,DEAG^#[
M\U$2S?W7\\B9+(SKOYY<Q;G_\:\PGH(V]AK;,+Z/)H,4M6YZ_&V6EC,.BJXT
MB=I0GZ("*%#5S43U(75H0."=THCN.ZA"]Y8WM+/)&]*\H?U-WM#CR#:Y2">3
M])JQHRENH-UBAX4VU8!QM#$C<,1LX2IN(@D;#>71&B"BUW3[W<- ?6$?TJ1U
M/L7XYC%FC;\C'PB;(_*$P5%WS1+14YSVL:M,9ID2HH /((#_!R;2^@UG\ZY,
MS6Q1:Y ?%[PCZO'X6RH*YQ7!L)__?/O;]L;VV-SL[VM[_$T/PWYG!\,%5WB!
M1W"Y*#==^I:_CXH00;WC(2@?5)Z"/_)=#US'X#=P,QPEHPR6_+KM_X;)[Q=A
MAMZ&%=P,C_,&WI,HI_YZ>3G$/-*+<J*!&NF $EK#@-022;HA\R"/HB^8P,7)
M#0%FLB(MJ<,&YWG.+L-L&@ZCDJZIICL&D@5+\2#G"VI[+"9H-J3D>)H 2>T!
M$:SN"KX@*59_G/MO3HX"=?A^AG^XI<:4"8/Y.F-L7(<M.<*RN$RY/OB'S&:Y
M8P;DV_=G8(@Z"<0/6/KW\!F0>%#3ZX2ZRJ*DH'XS2()J#C7\A 7G<VQ"[R8T
M!J8T1O+=6 T?11.,'/DYZ2WP)^V/@BG<E(B'"6T(O ^'D;I<3&+M%UY/#:*\
M-'5GPMCTHP<W@6URG*O.CAHBVHEC,1/Z<?RCLU.\%<"<$FR@,)FTJ%7B+"^I
M;A_?4)#J$B0JU>Z#A4</<!J=?QUQ(;QV<<2<YBR<>Z-L[N28 SF0!4J7''$?
M\U4-B\ISH ]\":G;%%G!_BC-T4P#LDR9.$<?Y#Z>?CC!M@;3F$;[(6_>7<T[
M/E/.=F(WQ9QSX$/:Z;R,BXCZ3*!;NIH*"?(2JZ7#R9PYZ20<(&I=BMZ["TRG
M%.)32BT]/*2,?!H7'D/Z\^\9U4&?XP*%ZQ3;*D67*=8U<(M",T\&?*6$5W8#
MF=*Z7J=S(!T_<4C\*RSG(L[R@IEU]9I)GB8.\5]E$N'KAYQ6;S)AM81N\6U/
MW\86JM<YYK1BBJ)['? =DS_,:?%XO/"\<=U"_?)AIZ8)M_OY.HNST&WZI9]+
MW?42WO;NDSVEIXE42LI1I>!L;1-#8#N@R65S+R]G,^E(6DD:GH8Q%6%,RQRX
M:3IE3J;_@AG1BS'7+Y]?IN,2@R_\#JB#X2C$KG=M_UTQPM9HL+/C#).'L3\*
M=V-()W@2BVA*I8^P]U01#'N,("3)59REC.V!#=EP/V>H1@ZI(QRQJ\MHBL<@
MQQ3;F&N? XL>PI7>U[ZS/LW:/1=H3)RD<9"B?QW36C0/&(N-<<H@<>9T]>2S
M5&L#ID3D7\4AM@_%.H\1]@S 7@24<OY/ F!'%86[ODPQ$U<I)W@J=EIN!Z;P
M"CW5P)UQ%D/8T!24I]S924G_Q@N*BZ./7U*_]1P. >5R)\S9(Y1F6-"*>CR6
MK, 3B?0;GB&$BNIGQ+Y DLR5:F:/$85FFD<3_&+TE>NT:2FUH]&X M-:#8YH
MQNW6E+GYL.63=,Y'1Y8FTC@7/33&5L1<;0/'8.R!Z(GD!-8^3BUK8ZH(P**E
MD)N>S=+)/ ^'0]!;\< $?B2)^-1EK@A;XTD)I&(FF2\\S_G!6 '?&J5#:JX'
M)R.>3H'AM6 5130LM)4#Z0WE%-@3_&$643%.6Y=U207T) !PN2F5!XG\I9>E
MV-?7EM6R!_9XM!<U':RP&)23+Z[2\KY.%OX(G]F%/XY@F"^";V 2N@C.@Y[O
M BLHX'[E%80#:1.N^KPW"<N$'C+^&_=>,3;(TP7N?^6<(ESLXJ70\)MGJB:D
MY??P,@4F!69J.M$:<.ZLAY5^8/\@(CNZ@X'BTDPDG.A]Q5*9D#A6@7;N,,Q&
M,5A,.=T7*>EC?1?D*]XG@N*/\R]X:.#/6:$U,&W_#1=K!*;:A4Z]S%:[O@UN
M62>_5.TO"9<V2L;8J='VDL.KX^=S6/:4$H.ZG!?4]K ^0NHPD,FG5#R8SL(R
M1SL0*_6IB3CZ$F<FM2&ECBU.MQ:U<G5ZPG5([3'TIZG25%)0A-1FY'GG,A/M
M?%G(G$98K!<6-@7L'+$I_-^)_K'U<VH><FT"<LG,%*+DDE *$K"E@5V I)!^
MD$DZG&,1C>RX1]4&O%PN-9C.@8N,YOEL$J(<!%HF(S [8!]/072GU()&]":A
MQF0^G5VF7[!6SM\BKH7[1]TVTRS?UGJ9*)M$Y1=L5+J5(]8'%[[0T_FVUWP^
M93^Y9V;E++GG); A:"9 @^D$-*&3"I8/ZK_X)E:Y3)!IYBQ$!W/O,II0F1DV
M5D=VA"%FF%XYH9JP833#%6GK$[IF/&-] F4<T1W^!>N'24:(E)"$#!'Q=+F4
M%4-T/HG+4W=ZL)&CJ$6P*J[VXH5C^#VI2W3J,$LXB;0LV=7HA.>+/E/S$,'<
MOD0%P\-()1(R%*?DVBAJ9&L'JH^ZBA'I@UJY94R"AF(_7XO]4$&P"R!0N+R^
M!-9)AI.2"B ()9)[Z0D1*";'ZE6#CHQY5I=QXI9X48F6MJC59@XH)V,N@X;!
M#=35LYUVQY^"RDD=HM*LN'1U5349D<E+=-!LDG3O?-PX'KN;>+S&XP\V\?B'
MQK# GE]EYI])(;*V;GE(%(NG$UV[(5HF>+G?+%J%\"/2;O-[!,L07"_"[I"K
M!7T_1-D5XGZ<LTY;F_X])E#Q?W. <]T.XITCNM_ZC';;W^EPWK'1B=9XKG2$
M$8H ([@WU84*(LK[DQ-%0S&$>)#3?G\RP[E'2XZA=&UV82[(3<YU^NB)L:6U
M(7IW0C9MLJB<D1$8)Y?Q("Y2Z<O./D;0+4&FPW#1[#+C$C-0[:B(OV8<$=B=
M36_/0K#U88HPB=8@3K@S?9Z'<P^LF8*T:IU/V_^T[&%.2"/T6?PBZ.U@40%Y
M)#RKSXI5S%8U.>41J0+!]&@1QNHB@ /2>#'D!4];DG 70#'.<*"E"\BE$-\E
M"Y@$Z8R0-Z1?*YBD:1*+EK]T*!]IX0$IJJ/5*@4H8/<>GM[!9>$/!U@QT-DW
M;LN;/T#H)XW3HP^I9P(-+H^^]0%T>HX^[.$733"BSY^519&M?2.E\.7:RAR:
MX[=[[6X'BQ0/^WLOQR^FY%4Y/>YW H^1A'"T(84/]2T3MR&_MSFS<P-<A;[A
M.D'=&=^\N61=.;3R'%I%M.T%XHP2FDB8+RY06Q;:B;/#H'&B;?]5Q.W2#53,
MI74!X26L#NZ947**S(:3272%N?(</L*;SRCA&BH-I'>O#%Y$(6(D7R\2<Y92
MI2U>9F6S=A1MCDH0L47JD5M5W?-U=!+QFCO[_%#H3G=2->Z?#U-$J[LCL"DV
MQX719-A[39#Y"Q5%QJ]H&2,>6\;!AE,]^(N]VZ;OI<( <?(\'T<XQ4A_!E B
M>!W8DHMX$BT,[,G?HV0T2^.$W8_\.KK_W?B:<W-FE_.<9LM(0Z' @%Y12B'&
M=1 3U 2*$0<J#/QH C.'DT$.X'$63G,CJU\?OU59'7C'Z:2<#N*P=5Y2\ RV
M -&68)*?.-Q_/D10J.@JG)2AZ8X=^DE)_ G9_PB#$_@(.2,=4%ZFDG@FL%$\
MAQJ!YV=E3(.S0WKNS:)TAC&A'-,$_B+!HIX2DS9!6V5C"3"3C\,B)?#7#G+)
M;J^-/4D77R(QF0^S*$*4IH.^?M6_@K6#G4]A)?)F>[=A.]#B::$EQ8JB1,*4
M.QW?KH&GJBNAE<--X+M,P1M9(KG:+I!?#%,$;,9X8CECOY8K(LPA(K>V)GT@
M[7<..OYT'/C=[B[_T.O);W ,^"O^0R&EG.\R9I#[U3I:]:LX?1<7D7<5YP1B
MA -PS%^&<7Y3Q%,*H1LAAG<1-\1(2_1)5UZD7^A[_U4"*4G2=7?:O@/;G6/#
M"3X_@9>D9H3+$(]@'C&R8N4 (O]FT#!N;L[?%U\]0V>CN[%Z: 7V3W&#TP%B
MGQ%TL&$5&&NT(53O@B48H_[<X7XN7,?*E9U&85YF[-7DK3MNG9]_.E?HM;0L
M9!F2):V7RC-8;)P%Q1.7W3*%!F!:C&HK_IFR0<R)(%_NQ20LX& 1R)>@$"K!
MZ>\8"R[B&7,!+:"&\2=1"^.O'ARWZ5@/E8$VU&^\7!PP3Z=)>L,'<TID DZ1
M^^5D&&4-'_6QK1(=<OYNVR-H*S2 \!P'#<M<^:NDA1C2RAQFDW 8#5*^/(NK
M;7M+3U1.C!9YV2@RB5B#Z#*\(BV_ON,DXH6%+B@12P2:"H\LNIA078EGXG5+
M(F,Z,H7!%MDCA<E =G&* \:]"R!A1MJ6##QRPC(P(&FUS)YPS)T >)$W':^9
M9D*'P.1-@=3"5"63Q0J*G0#<6V2V)>!KE3TR,'=OVB?MHS8>2:YK!@:Z*TD'
MU2]A@XXBK^7XFG$\$:EV.,G<ZNXNB%0C4T5 5 5554#!ON_W_/<G)S94N64/
MM5Z5;<[Y 7D[2J=@9@*K'Z7E "[X8((EFUJHR-"I<NTD0TBNGU7"%FY($_JA
MJ&>!TRL)IS#$=N<4!<2/D<+X'CXSQB2;>0L.T2$,B*A3;F%]14LRWI"CDT_G
MJF.)<,%T(*79@AYDJS(=&4U[ZL$N]/6.69;N(,0LK5%Q8#_N %EBACEVL5):
MYVDR'D7>*X1PN81GLKAUSL"@#9_Y)QXB_$1%7]+:4F>]E3,!BS,(7BYEU88Z
MIIL@^8JD<%R@2L[P..@8J":8&/4".7O<#,985?.-.E[5\HW.22<YCR(#XV^R
M<'BSY+#YM.WP+,G](:6$F:N*RCVE8\D?9 @]SQ41)3,6=2O^"APW^B)SSA&^
M>8111V.<Y$OFC:3!E )6W4T2QK+K4&$Q*!4HB5Z:LN5#BL>R@-0I&,(11;;B
M;0=WE&*[3"XZRTM(4R>+LWS^#),>=99+)@/-?"N&CZ'17OT,W=G*1V =OZ%K
MM:A?U8LJ/L;6;T?O6R>M[OYV<,,+1\G7&"E&3Q_!HR=5B_V<-(>A=SZ?S@K,
M\1&V<')^?@Y/'RM+?SM)!UCZ8A.LY<'CMZ?;R\],A3 !60X%W$DX(<@;R<MD
M"24:"&*7TOD5'9-/791AA#,<\]F1WC"2KC%"@;]5U9E"O]=_CJ/T.\\K7=F8
MV+R[RXZ\1W_85N?HDD_@R%CVD6;1RE_PY0M2%M)((&^!0/[1B/MO<&JH8'46
M<*B98&DBKMG%FPX$Q#1W31FIB0YZY9POUQ'))4[D1.?6'>UM"\E,=BNS? RZ
MXH5&VTUF9.0<<3PRUMSF/&3MA).YUM9(\M*06Y%0-F>$*=-R@Q!C"PD-=T"N
M _]T!"<=CC"<X+>G;)[<;1557F?VN^+^5)Q4YCO*P*OJ]6H'_WLH>G\K':*_
M28?0=(C#33K$HPIM?4PHZM%C1\YA!>L=;ER2EEC\Z56TCBI.D^O!K'I7ESR'
MXCP2K.NSD^-6=U<[LFG2=C6'#-@,\ ]4(:MAI6G$RC+(UA9E=5-%UZVZ7LW>
M(JYB'3YH(FAR([$BE?#(,D].6#E=1@GR\KH&CN\:.($RNY8M>X!58%9EBR^>
MFEP8$:%0!S(^T$+V.B!4";:SD@KJP3B@.TZC$0'8$PB\:%$@6U'U)H\&.9/4
M]%2"DV\P)LT/>PF24;_%9OPVBF<* ?%O>_Y77_]"67R9#B;K\:INAH#3U<CK
MA_08A9PR[BBX9A9+/G/'K1W,JXJH%RITNUL%T=UI]UK\ F6$NFZM5>T^DIK;
MKNJ)DSA-%$SU<]KZC.3VMDX_?]YFF9S'Z.O#?&VLX#(Y?7LM),:"J\_?TM1N
M^Q>.P6Y7-6EJSF?V _;]<'&97LWZ("G;]E_-_3,0)&<8?AN"<;UU=N;.U>R.
MW-20=V@48>\QF0\;%T5*:/)XU,R97=Q2#[=TC#G7L!6[35NQ8#74C :\I(O'
ME(?L- Q9HTSH'[3W^"&OR:T'%'%#,E7?&GK$(FIB@SK( ':GRB2YM$,C>%0H
MBG^V9$ %LIR$;%C4W!:>K96N\J5[4&X>/$G(R?\QR@L<MTDXRT%VZT\_4=/Y
M&[.#?A*!O)#QL_/\VZ(E,'F<?):'^&RO?8=/'NX^OW>HBA5SC/I>)7?(($K[
MMR%*B_,,@:5OR"6B5"(\&D\PF\B6@E$*.Q!"LQJ0:3MM>J81%X2[JM71)$\#
M ^@-3#I$VRN/8=,Q/[R6@!^AS1?G4XK@&NYH[+"8_CDML;54[@Z:7E/=GY.^
M0,V?R5[7L)U)BZAEH@B/I3)=8[@FDB?)M3]43,\I%U2A04&,< !'9,;%DYJ^
MD5YH<E7?=M@I32<U6395-KL&)BE1_X7%\J P@&:[QWYTK%.?B7J'\5AQGD^$
M] QD0<E!?OVK#5H?"PH3SH^I\B8R?S;)(6KL5D/<37KSO9['[WGH-;I 9[T>
M8D"/C&<<6.(^IB*NK_&TI*/;A4-)[UIO<CW^WN@ =NHS"*;D^A+N5MT#9/T4
MYJQ5(QQMVZAG%*%N25K1,D6?Q7Z$KE0^54V1#<<(J <WO+L[</MN;",<A]@R
MR-+9U5U;IW]6.&_KTSG\RL8NFOSDWE(_>>COLAL/U1P,V++-Q'V?$S,#_HAU
M<MG4@V4.X5#58/@TTR3"RAROR3/NI.VPZWZ$@1%*+UN!@G_7!>XLV7B^6(,E
MVHOAN.#*O($$IDU7@KV%U 4I_1H6]O,\FEQXGR)L"?DS%MYGA?^G% _K/A\?
M'<$&G/]L0E1^]Z!UBMSW@OHB+M@>L PBMWK@"[V"+ZTW/AQ>8O&YMOCFN=-)
MN4[Q1'!2'LR"JIQI04O=X2TZ)-:I:";^]I3_9&=.WLA;!CJU6^(M#'5JAK+R
MM>;M7;XW@BY_Q^8'\FD$H]>/>@9[MW*C M-.HRI34.06R!KTQMH[^)D"\H/8
ME *_UG/.*'HP,V/ ?38;C""^>)"\,]>#L&H;D#9/%Z:=6NG:W260[8[@SO)Z
M'$[!61SB6PRPPW7B3<)!A&WX:HS2R3YC__IUJF@SDG$0)^1'L#E7Y\Z_V-\1
M*PJ$B8B-V/_ +( RNX1D7NAZ[:E6FK--MKK*^UUZ-GDVMCZ?GFQOTP=Z!_@;
M%!;ZK>%E-/QB,P#M?# )-)RWX UXT2/*J%*%'+6E]K,)L>-7A/V9Q5ZF( TI
MHY"R19UO(1EN7;Q?7;S7_.'*<8))5%?Z49*ZNGT^ X&-RHJ@=@,66^_.WOVY
MS46AFFF6D/<LFHDOP9.B20>RC(2),NMJ&YH%74R3"2UGH\1%Y: T8<TF[.WJ
MG,$V+[$G7Q5_/B/>BA!RG[8K N.6.>!.QWE>8L^LSR8[LLG[29Q B7LLYTU3
M< (*[GA._HW=.TJ'DP1,RL4WRU55DS,(6B!"A;6S.(/+4G4DVKR/NO#/@WH(
M$9F\*^B1IU@AW^2W 9E\(++$3I%.Y\%.>^>YO_7A'_UMU=M./W\&:V.FJ%6X
MDH-.NT-/[9JGSLX\^Q"8"2ADT#5$F#'J<ZD>6Z6L]2J:E?J\5+1&\"KI'93N
MQB/2<IPY559,U19&/GQDKYU6._!FBZ3!CIEX"#2#W>W:2:<5M(]P1B:;C[>V
MQG2P[!A/HC;5K)P_SS5(7(PI]\3>=BV^AT7@QM">1"CELZLI,VLX=51_3[#C
M$BUC9]_KO4EZ_Q9)[]W6\(M7H(VQX]5#&YB>"3]-I'R=DY[5#!+%TCL\M!*-
M&\IJKC5R3[TYS!4EORB4Q"#)!5)D %8P<L;53@2IX@@N^X01:&Y4X0*OJL-Q
M#Z'FKB*]0^DJPF=M,23\M+ C%C]T4ZQ[;Q/KEECW7F<3Z][@SS^N\N6=[U2^
MK!VK_EY9\HW]K1Y9NY+O$T9P?3FH[-D*0X_@8UW8++\:7[@MZ2)WXP5MTWOL
MKG&'W 8>O%K@@6P@9SP$ OT6(8<;0PW>8JCAA,N%="8VS+ TMM 82]#W6YU.
MMT'18PA3);M'D8>\$A3VM_"7W6ZOO[>_78-F[1X\CG2W!P\8U'S/:M5@][M:
MXNMBW,#6+O9WZ]AQO*5N/>_MT0%[6*O1 9Y(C-A:8P9*IIDW0M^C]LJ(]:U&
MQ'H-8K3/V\9:O%O$P5L6<1A*I52:W1!TN+/+G/H.+@8=FC-IO!4R:5;-U0\E
MG=4DD 2V'$$3N'$==@J>?/NWHQ-,TP:[0WS]])L68UC3CV@ W>QQKF1RWY#O
M[N+W%>$7Y$#&:'-S5-3OQ1L%?-8$%4;H)D#\N_2".8^XG=#\6PA)*KLQQ?(8
M 2.?JP;;#!RE85[ 'V\ZD:>?7F&RRS0&"S*J&F6"F6M]VTV=%Q\/UWJBVN3]
MHS)]9UBFCPF<Z'0\?T!PI<W)VL LW9(")<UU9*+=_<YJS:SO^BEC!56_][X&
M WLN,+!W'E>CE+5A3\[O.L#ZX4 Q[(AX(24_F6O00>YA($_:)O7J==OU&!$(
MY0L4K;9Y UHEE4I>6_L+=D8L839,9))<E 6U]R*^*.:MXCKU;DZ(P; AH5G%
MX3A)<\WEEF3PT[/S<U1^6R"_S<\]DQ&."-(^G!'\Q?'[]^\8M!BQ?1#F*OP7
M\+HB'F$M&&@96&Y6KPDRA56@*0VS6"RP(_NB:"RPZI914 AV2I&J!*GLY+Q]
MJZ:.5U)H0 J[8*QC0JX?3E(@.VO(]NNUWJE&UU18#T+RP*@TKHV AC&8)3'O
MIB045J(]::M!Z#XXCBVB-]D"GT[>F0P%U;5A 825G$X'@C>Q,&-N8XL3Z"U,
M &9'FVJ(86U0L$?@;L;Y)4P&OBR0Y* 9,@@8 Q?@T!=E,E8<@P33T%U0B(;\
MB5B@+MCV7E* BY%$(5IC#>XBT@Y.!>=9MT:00I7*] 7Z#!1V Z]9_8)B73YY
M!NAL?<6XR+R>960"HA6-6Z8OM;=-FQY0G@ ([Q87^%KR\>67SBIHN6V=P!7J
M;NMEX;^XB[#>G>%\B!7MU4H&\U<)7)HR1 P2&^P',P'$*6'\<8T%,HZWISC>
M\$ ]O4G_A%E2^'?XZ]B8SF0NEME5C)R+'EBH!>2CEV.BJ=FX5F6-SBGWS(J6
M&X5RYMT]N>W\^ZN=?V_I^4<VF*]P"VZ_Q'F#,4BFNL=V.KV!_H01Q1 JNRD
M[O*W%Q<91QKF_)1Z_2[%-H[_Q7,0D!P[S$WGWFN@]C<Y^O[*1]^K''T3J9<T
MH:5G?LF1]YN/_,*)7SSPWIT.O*TG0;+&0NA3&YCL[EF(#6J=55"($X0#-7:0
MPR!*@)F28##"/F=QE'-M;6BJG''56+7,%!\HQ@SV)2&!7^6YC\-$OTML<7\3
M6]388G<36WQ4IL%GIR*,FWSGIL>W:0.X8 74]#Q.W,(LGWHG<&;QN01KP!*8
MI-C08TSQ ]O.<&9<SK'C<LX5*H@4:G@&^)5'"0Z:%V3[=**\I$/!G"N>$O &
M%@(7Z.D;P[1"Q(KZGAT(GIS/Y7%W,.[]B+Z8G8?TQ2QT0'Z<3LH'<I"X46GL
M9N)6MJ798KMH!6'F?DFON5^2$[](0JQPU]@Q;"W#^8%2(UT=1](^\M,X2BQ/
M<WTS HM6J_;R#(8+J%>4&GQ4CF$I?H\Q*O<#\\E%AX[-]77C*#3069GEV)%-
ME3>D2HLG=YRVW!S-(^U1$Y@0HJAX\4"@B(8I:"MD-PCLN"2D:91QN4C9\<<4
MM)J(]4P3:/@"$TK& ^UZ0I$<"6\KK?*E$:EK!D<WH<^[!C>=4KM&? ;/XC.@
MKXMM%8XS-08$I7;[,LY&=>E)R*PZ""O9-^QLE:(4J)>-5/@\) W9,=?<X&<)
M8O,22+)'H6YO9.B#RM#OE7>UB@Q=26)V^QU,.HX1"?E#!&HFYA"]XBY]PM9;
MJ! ;EP?GN#,2R(WOK30-=9Y^_O#J^/O$(Y: E-(O8X++P$.VZ='R@,'#__R/
MP[W]PY??+]-Q]9L4N^UA21]Z]>ZTU=WM=%L]C-CDM^?IX1C_4WZ)QV42JS:U
MTD1$\_)W,<WO;FTN+1#J^>_'Y@(Z.?-&4*\TDR90W+#6F]=T]B1JO87-2!%C
M)8-/IWGH;]5[W6Z+1KG21("D5]3W69(<00^HD[A*-B=Z9"K2AJ7@ ]0GN=)4
M9+E&7>'VI9-TS(CDVJ4E6=(J=:%-Q]_=&:FY=ZK8EO9@O6G#ZMNSZK:$>9X.
M8XMK1<7&%9I0T^AXJMU=V4=N.H5P2(@8K](N3E::!-;5S2X)&)=:EK9O$S@+
M$J?"H!?9\T9@K(7 ^%BNIO)(MG#7R2IEIS]^\@0CY<J4P7*QY?-5D!.R2L[)
MDJGTWUB-&2PZ-+.(<4?5.B6Y8'HA&T 4YD,,LA]:R\M-@%B-(6C:(1E\W3T%
MB"5#$VWRS=W<W,V_]7%R\X'H7.DX$K390,PLED^O?OL=[QWE+M01*!>OIN-H
M,!8._,. 2:PR&78B.3ZC.*_$HM4PJ_?=H:9'T70&RZ!$[UE)T"Z7Z60DL>/5
MBGD(%V#XA7I&E-14Y=9;^6.Z29<Y$TQCVF-[/$"A-S[ _/X:U6Z\0H_2*W3Z
M WB%NOLK5NW]&1=91 UQRP',O"@ESDB_'\)&SQ59W.&11]5N\Z_B] TF@CP"
M5\YW!F?FM,]=C4>\RN(_8VD_F%";3:P\NP:F/)FWTFNL$L*JEG@4AY@8XI.5
MKGF+84TPA8;HU*U%!(W2WNZ)42(K>Q-@-WN*<WA4.871&O/NF*+$(SM?XO\<
MC]"P#4< -![BOWIS3 Z/NQP@%8KZCA&,^)SB <#T,-TE;]MI,8B!1#@PA7.N
M$E=C]P.!'32OX%G]'UCE6P[?9#.EGLY!_VA;[3GC&7-="Z\(8 PK)U&.(AP2
M-6&E5"&,)*2)/AG 5/!A,FR=LBW1;-WQ!O!UA'3 I"UG;#P=.KE'%71X@#@D
M]6D@=8>W=_%0!YX$KJJGD"-LTVF4 3TGV S7G,O4)!)VJS>!TRNH=QCV/>5<
M4CA><_O$LYV@T^G@?RIW[3/6C7EGX;QRS:AB-[_T4W,F\B)ES<G>)VTG1KD:
MY]&LX$I1:9%X0*&G:PR9Y?")R52ZWR5^.4/W$P( S371[=D.3PU3ZS O&XMO
M@71=1/AC1Q'-TY=YDO9GL]N6,/) NV8.(OA6/((/(\#7UVA8NL!.BQO3]NPB
MJ:12\%$XU1T;;'$+$<D7+ ML=I)$&@UFW(\A5D( ??#W.97X4>)P@2FAB=W&
MF/I0FC"R$-SL_:CM?90>64+7!8#\D5U!C=>>TYZ=E6"6HGE[U,AL%_]LV(AA
MKZAI,WMU/TVU=P0SY>_V#H+^OJG(%LHL<B#G*,$,+5,DG@,R([*5#.Z!)4\?
MLQU/O[[X?B()GB:F;OZ^1-UEY"EJ ].<KKAX-#C774CF.4=M-J$N,N1],/FS
M999Q2C2")Y%K] TF_A^T?B<S;&0Z4JIXI>$9SJS'N[UF;/.CT]IS/Y#D5*2E
MFS1A4X 7&Q1'G,',Z>":RSIP^& ]7P('_XUJ]DT7L-=@H0YS6W$:^$<E^I4G
M<6AD[F^?7A];><O='9VNI+LZ][CYBY\=O*VW:3K*_:-:!X/%3WY^:\SO-3L5
M_XRJK98OD%*7E>#.TBZ&R&2Q[=M\E$1SV&,0+*$457-M-@C)\S(;1]D<8?AX
M%'^2<G]OX"S\IK,A4H!,P@7K>I()M\>C^BMR;C2?3@Z 2/1"2K@JA\8<>&I]
M*0GYU%):FEVD\!GD8!I$<8JR#B3R(\77WF<462A=ZJ!>01T-TREO*5RXKUP1
MOD#KA>TJ32Y)!<*-"3KQ3Z(B'%X25Y5#^I2.:%-N]:JP5 >;U'%-'>]M4L?O
M>,2^;SIY,Q*&,KA%GBOZ=J4-Y#+V0O%9844P=!9>H7&-")(I=^-SV8X+N1[Z
M5VJ>Y\8\]P2*],I:Z#DS==(E,^%2(\NEL&6._2B;Y2D:^H1+N1A*I@I0&(J!
MNNG+&-]V6B6A=FI^S_D4$X3Z,T6;6/0UCY96.56INZC<5 H3=45AH2LB$O\9
M9T4(1/-&T3@+1Z+0$M2O?]B17= Q!H@>"F9J1HV;$2&WQ!&'I0N$_>K/XR,;
MPZ.<PT4BMWU\C+7?7-5?'-X#F<5YGE=L3Q&Z>IX2(I0">5<K[+C)'C7DM/5?
M:-N:0BO0H5#]LGFV[&8A[' +WRR>J25'U=$G*3=3(1^I2&$,>CU:T0Y\3[=C
MP*NJQ<UQKM+]8Z,LOXY,5V9/%-E:>?5)6(3<TY.ORGON!HG'^56*S8UTG=*E
ME3_/6D*"]6EDP501J,URJ)J"MHUJOG"^GL"PF M&<,')7WP*S%$UMVP87LF%
M-1L?HZV*9SF0U"#S\#AB-I!%4])WS2IKPWE\E,+&P^3D0=^,D.PW(B2CRK?D
M#M60D;WER,AFI"VETS:]76])OH0AD<:&=B09Z3.T2LB.Y@)?O"+IL*2$'II.
MWO;>,+9NP%M&WTI2)W6=V%"B:&32QPN[= F'I<)XTA-UPFS?*J)2P,U7L3@G
ML6MUVY0YU8=8M%[A!WQ'TUFA&#\SC(:PK6\.4HB(SPI,H"Q;&AISGU L9PV'
M* %"RW+B/'0=,AB;*RF]*!IA?LUD[CG=J/6,P&'6<D-2:8'EFGE@MRS:F)SC
M2'D$)Q:5(SJ>X>A2L,Y3@4I&5DJFVC2$XP__H83^7!1N<2G 9GK,@C2U0!D"
M^87P55Q;U!JEUXF_...U:T=/U\>R&9C+_NY+GPZ67GDO5\O+9&"<5W"=U$X2
MTZ/W2U[.?DU&O[S _UU,LC\2'"R,\"+SW]K=]IW^Y03':^QJZLMR&<83+*7]
M*U5NSNT0)31-X!+T"[+PJMRGDM0/1(BJ3784>IE\<;;+VBR^8JPN^B/(,@YP
M\@P]$_T._#_.CP0"[!)M5O@++/(;->BY_1RM0VQVO3"LJI4_JV5\58.C5,CS
M>*&P'JYG[9ZITIHB9 /LE8D<>&ZD;B$(6JG!:HZ"PG:=1%?+8J!:S.5$ YUW
MZ:^.>[(6<6R*]B$GND-(SW=">I7/:]L'\<]7:]!X+:Z_W$98;&48T6%T:SA,
MT@_W_=]>?^J]2*+2/U/'6+7\PRW^8(?K7.OIO,4:P(:GZ>/\N=Z^__$*:;'\
MZ;;_AP5<B+*I$P>I[F1@*N$\8]-(N,Z-KS@!$"<>9P)Q/ 8C)\$@8%+@">+F
M#;"7HD!WI9!0;"R)G\6Y,2K0QQ@EN?&LFXTQ89L9DM0D3H(Z2<$,*00$M7I0
M,@;(-!S1E^W6#FP==YT&#*<OJ*()U4^.T@A5WD(* +FC_%SC:T/RQC,8S.*7
MG/)"$>/U#U8T1E7]+(FK4378F6\<]0/B)6RZTC1!VT1M?AY(8?R\TCACF.:D
MH8,^[6$[ BROG\@UI#$H)-^P^DT;C6^QH%=SCKAVE;N[1^,R''G6L8/VEUX-
M>"X:7I)^&&"!*FN8[K[2+[5,&!M'H=5">RD,L,I#Q>MA.7<LW02)?WN+_#O\
MEAQ\L<<PPH=E(^V;A-9X.$U+QM*J,:N&:.P"!T +S0+&8(2^17R.\7/%H8=O
MSH&\/J.6+:09["-X-C[IU9XTR-4[C=NH/AG_V6Z_PF/)^V!AKSF0=[#D938?
MT?0C@H<3% Y$CE[0M^,RJD9&;223Z!H[O),/PHF7&XE-+/>8MY8"^($?FJ9!
MC+OTX?.S?L??(D_2UWA*)K(K ^"$/>NV]SK>##V5^(GM@/OM+?%M!?T=GBO/
M1RO?P^$0MU?Z=^$'"BQ; 5,8>V$GXQ9*.<'YT!V%X>J4/VA[)XV;N?!@\Y$;
M)Y@(X7YGDN;TI6?]W</J?C6/9 "B1I@HQC'$ZRPF9Z_X7)W133?5IAP&V[',
MP"UIZ\ Z\!/^,8:WXXR%/OZ=@%(*RD/PY-\H9S@Q0?N?Z\OH8PDI$09^H/P$
M =ZBD6G"&)P.1]A/)A(L:C)RJ;]9X0 ^F<L-FZ_U2+BG\$0ZC8<@[:[B+$UX
MHLY =@I@-9=#DGEZ6@/W^DI"=07^+;""R=)/W/_69P+_/RA!? )9V][1A)Q+
MTHP'_7"7V&(=T:(=C&?U#@!!J*,]1_NI194-L;L9,M]/.#X./""K'AF5RPL1
M"'(:69"(!09="4YWU!'K) 4)GR )9N234>)!2L*] _WY9FW=NU7_]N^D?K,F
M-5*%O7OHOW[[YI/]VH<T:9U/46 ?HROR7>F4DCJX?PVJ_Y[_#D@?8<0(RYV
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M@M#]B-[0NYSF7P:_ON>@SPD6+DA2AN$RWPS4Y7O>K.75@01QZ+2$10V +Y
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MG'@19NQ1CTO[F=E6"6!]<43T@[<9I**X^\8KSB1SW,DXFGS2K(=M#LTN^&:
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M"Y1B.(G**KTO*I=7IK(N7595H@!,AX(67I#BM0?Z/IN3;.Q=8SU"H#)>0/?
M%,R-5#F6@S+OQS+^OI$6^!36X+-.;>./1Q]YM9^1G&H$57D0AN8^A<Z.<S]R
M8%(I-8-IDNF5KDQZM_C(O75\I(V/[*SC(Y>5I'NOSUGNHH!;94?Z69&6TGPF
MWNCD X:+8Y@]"OK(:X4<>![Q]Z!'],<%/F^+:E[T69D^![4CM$+?%MU %MEM
M(V3]ENC"OV,5CV9:?!JT0M'%_)LH2=)0_-]QT5-:')%V8R<Y0K_"3&RUX47V
MO@<;GUIGK:/62\Q1%_^2<8' =V"H=F<G=*O@A_DZF."F5DT154&E<F!<P\K&
M^)RZ6#9O*96 (Q I9YB-IL2& 2Y 4%^:2!Q70#7EV@C78(XD6.L,%9Q>H2-6
M+CW\\=+LLDP] <Y(I0M9G)%*OO-]@QR-\"(Y5[0(ON93$M.R"KSCM_VCOFB4
M9R"P=_?V10;B%2.RN&7%!DKD*QE18$?]\;VP>^!>&"J5O[3Q!QG&?@W$$'?)
MJHIV00P:814L]*GLJX \02S"JS-T6@<_N7K%%!E +\P/6=]6))[ZMMK*8!0@
M8;-::<Z8(T/KZ,-+>9#@VEP4DJZKZ4+\K>HK<OMO\6S;-E^#>E7U4RXABT7E
M139!#0CV" 4$\D"J_XFSB %?O=+B5#JQ(6XU@FNYA4PQ+/!ON^VPT]XF%07_
M[A[L\CUS[!0.4V4V'_M]7@SF[ _<&( 14E]-EW(YX(\.Z2Q3CCB('N)J?CFX
MVF%L"LU7.-NOBII?CI4<((D34\"0W7<IUEW-0W$$XP ^8RU;YGFG "9\['DK
M3=H/%49\IWHID6EWGW"]ZY)RS"N8.3JE$EV5DP"/=_9WS6$+\+#-S<D;3)6/
M,J-ETI"L>9:>=2_9.:JTKN?D(3\JP"\?Q=P*CSJV!S6U5M2@%1A44='$F(H=
M<\0S'S@F0\+#T 3O&[!$B<L;.)EM68K@S"&/868 R%I77[!64:;8(#6PX. [
M' 'KG6[F)S4<5H^1,5;_M@7SM7<Z?.:VX)1L[W=O/$F!?Y+$,IXD^H\4>O#/
M%_)_VQWJ0RU?/P@L]B8/M*2/AZ>'OQQ_/#Z]? PEZ:';']\4][?XIE]6G"=!
MD_.$@@$DML*@3IET:(U92(6K48( I6,<WI5E'*G)],9LWR0M4_V,8+'<Q;Q-
M\3-PW+)E,#0?*,[ "R:X(>C@KG$&"ZXF>O,W16;^+8QEN+_.]W"*T#+D\X.C
MOK[YDO@^Y[8;N'C:6V.ET_UI 9>X3TP=CIX\HG9V[YM\+G4>S:'EH6ZU[P_R
MXP(3KL6_M,0KXWG,/NKV/2SE;NW]L 7>XR1'8ZFQ7+85=]1\E5-?QEH-Q1M[
MH<$V<DH@;)C6U4=OSFS;ZF\DTP<APK=I2[Q/\-)2O$V2E2?$W9W5($0DMV.G
M,!EZ*VGM^'MI[0>Q1(2ZO?WJ@U*## Y5<KWBY+BUO3KD^$[',J:BHG/D^&YI
M6=]E5L2CS8NQC&.Q<=FZ:+U\%O)X]V!UZ.["5$:>)[N+RT^.\,@#B""\-0;E
MTV*,3*M F.(CVN#/@D:[JT"CWTEN#T9,E-&U^2\5/P]:6@G[XVFRKM,$<VW%
MA?PL)TF>K#BE[:P$USKQ^D8O(P?[4\6;>(6,-D*QXA2UO::HI>!C2&^;[PL-
M&IA<>2ZVNZ:Y1^!B23;6<=(KQ-E ZE2N.%'MK83O[>DSLJ.QVOQ#:?$^*\2*
MD]SJRDZQ3(SL8EQ$SBVQZC2U&K8D3_*]U/2#.-B?Q>9'4/XWWF'Q4YV]!#.@
M6'W"V]E?!<)K8F8\\?ST/YJOL:-,LZFY\4GWQS(=O!2_ZI5WF.VMT,741=E
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MZVTK1(H) SS-UY*2&1)-91PL\=?.+.;:((TM.)(G\\74742TZ>-K1@P%PD9
MU<^-"XX&.H%M0FC@#)Q365JQ\6OKS]9+0\0N(\;%\,LJ+W#QU03S4'S00W64
M#!0.F*O^. ;U?C1S1\,*4/N8E:)A("W5]\VCI@! KS*.S?T/ZX<,4%,NM\9>
MO/ [@.JSFC4LKDWO!][[Y5(-QP6ACT/\48PEYFM(> H8-S*"9 +T3O7* ;BY
MM2YXP2T=CALH'#$VP3)K#[ZR=CIOL.A=) $&_KVJ0\W0'B710%Q,*8G%; FQ
MN<35 2_Q7G)-GC]HGM]-O\W3=W:;IF=RT+_&R76D!B.U2772 83,) DB%)7I
M%V][L'#JG8:I?>J&P:=*B]\QB4_&KBKZ>] K,"]]\X,>G\M$?"BSPQ!GF#B?
MSFUL8"?OFLFW&B;_'9,+2ME<246 H?^'4_;%(?9^QFF [:1Z E/5=P4H>Q91
M88S*O@2+Z<(BIVW(HM-IB3>4Y$Q?^OR .)'M3XU)$LPYJA+$07#1'R<)%;IU
MJ##91AX4)S$P12SJ:HH&N%0K1<,[V6:0ZQX7&Z=')R]=HWC[F/L]\WHW;)R>
MO'_I'?3 22S4%H'Q M_U!6IU/4>HKHZ2L*$WQ%DZDK'&#$5<%:T'%W$8 TU,
M9D81\J8"QLY*&$X9^%.^E^D5"(/-CR>7H&1P0PIO!29#EA7A2X>]IADNJFN9
MWQ\47>_E9)J-@<#" &D;3-P,2]5@6P7."*L/PU):-$AIFTP;UG!C$/*DBHLL
MEM=^B&CO=2AN(Y.#18&*K(>#+-%3+"?I"KFY!RI"?)LSX6BO2[V>&DMX8[MN
M""Y?V$##[,<*O&X'#_EA,<(V"#SL1_(Z@*&&@V.);@&<BI/RJ*"R*]N$2F$!
M.@0W<.29 >@3TT.R 4"JK4P/JH"K-E+3-BG8PC:&7"BX=RA(.9R1'N12/DY%
MQNI40R"\A,K(FJX20[=XJ@K.%4%0:R'C+W/PD!:#];$X_52:(B;>\)X0>8]\
M[E?2R*B0%8U']<C=9 ,XGDDE^]B]!,C@ENGG12]B!P#7QC)MZ5S;5%2GIBD>
M&"H0--4QI9-2#TK20*A99.FZFI^>TB=!%F2VP ]^40(28=OF@5D9%?5R^PRG
M?%!@90'$1HW7N8Q<." RSJ5X(].>3*6M, "?6</'IP_3W&KXV!3FKR0U%9A<
M9L)Q/R%A:"JX>Z1^/)G"WN@5MM#O5*9E?UVFQ99IZ:[+M"PK2;/=BG'KI=NI
M*2::]#SK*ZE[I!99L O"JYN<0:S+L?>A9K0=GY7V6AAX/B'?:NMP7Z:*BKW(
MF[/%BJEKA.J;=OVJB8A^)/9#H29>%D,(RI_%F]]/["/&QV3*;K"+Y=PVUG/#
MU5;JT#?UC06L/^<#,RFB7$\CI_*7<@!YOE78RK*2Y^-9GMC&5)[A0+I#Y^!@
MGTV#-KOA#B='DO1XT.OG'X?'W..U]AYN+=A_QT=_C!U2-3:#LP!+,##ZIN-R
MR.G69N'&\(/IG>IA%''NTRHV^(F7=<,&P')>!S:<@_<J[67"LTJ 3%S99+2V
M+ S"H<V-NF5&W?6I\9I%-T!O6TGYQE)5V)Y$H,8D.@L,EO=)-X-_G;_.(D%5
MA_E4Y"/J"(Y+N:#:;/,J_K^P9\/,[B",26.;;F:^#NF&#F!H4'3@75XI>A8*
M.RY6U# :CZLS8:FC;<;>*C=JL4\R]&PZK$HD?L6[U/)WXAV7\!V0L^\,])#L
MG*%H\5B7H^=J/(Z!E2E6O#A=4DW8]>C]\!77:7E.<,3.P=XNJC@9JV?6A#.#
MX&7'M<+?ZLY7U\F QMCOF+YD]B+C(PU(W,-J3-4JUH%U!J'GUN66W,+K6X(.
M%+K7 E(FCM1')7188#65'+3/%&R_(O5Y#+(Y4SE<<:XIE0])^Z9]<W#^2U=\
MF.'1^TOUK=,!G8^#M*"*FCD6HL2^UGUJTA-1":LA #LJ5$N\JS,4GORR)2[F
MV5SI#P$,$8LR]G#@,YWK,=88H2(I R9G;NNEY(0+U-)J! +.0.,=&Y8PT:XD
M)QU;D'A8T0B;GX""S7!3Y0B@>BS4PFB7(@?UA7Q$H$:;EBN!=<191T?+FXY@
ME%QFE(J<4*5%Q@^V<Z3:5=?CA/IC@ U7<%NI?G+E$6H&J\ B41:/WF' 79?7
ME'#$-A:SN$_4&O(MK-]:Y:$82$W-F1AYRJ^BB"MU'J$:ND4-W3%B^]JP8[=)
MO&:@C:!<=WDU8/N"FE[FIV\/>6&&4-]A_632&I",JH? 7D!P 4JL'$F31[*(
ML7LAUQGS) ,78@WX+3!P_U"VEC&7;BYQAS ![!EU?0(T8KUF$A'6PT)<8U3H
M =7$1)=,@:$!I** >>?5V/=M4,#GBK@]FO+ 0B\.$5TAP#("7Y[<1JG:LW<"
MDG%->"YKK^38GE*EP+33A/3$ C:]<L-7\6"4:H4/1_/ 2"<GKB.]YTL3KGM"
MZ6.L"?VR?!*N (C.W(UV.Y[B]E="5;:#.TVT &"?,[,#HW99@R_V26_VFY_9
M@C9TQ7<*#,(JSJ0(>0KG7BB.4[#.L8TE<D!//%IWC75>;UFGO=.A[K"X )A0
M 8+);02->@9_&L!(\_'1N[5(<_3P0#P168KI!V<FULX%[&NXGF1'ST4DL\]2
MO .-N2?CSUEXDSAE%0*U%%98?%V&W!HH2;SIL=!9QFW_HJ1@'TSA"D.?X.\Q
M\"?;$3(45-B*6[P9G0'+#!(;OM(IEJ4VJBWH5\DPOX9?-P=J2"K00.;2&.5X
MNM^>PBZB@!N 4,X15X:UZQ$_"ML:S=#?RQ=7M1M<7(GOX;&5&0$LA16R4\WE
M?TLZ8<5FB^\MG3ISV_>V0XRH&@=?T6B,">:<]8N'-1H+,0QAKXP:G/I6]T8Z
M,@[^@$':9WY2YWJ"+)9>RL0&(]33N0UO1$&>)R-%CSGJN-9#1163; $SD5R#
MT-UO_\27GUC_&)UIYZGI#6M,5ZX9-Y;U:G:[!ZTM>A6&,7++ISN?0^1C4"E&
M8_%G(6/T]=<OC !@(+Q-'&C@%_ S< 4UN(@)KZS/KM>4K!K.NS)N$G@VFL3W
M(93B[C;2<:=5T\C)\8!F%VP-$KU&VS G$3.H7+JX)XAYF BA/Y*)BFW=F&B0
MXCT.4#_H+V[&W1:U,48+/#(1 "42+,=ERS;/3:O408+K"(Q N@F.7Y6*D'W:
MZU,V7#^RBC>K-5G_0T5#O/*MR5ZP&;9+KX*YGR05WH0Q("#S$QE%51HIR3"+
MK\",K\%!*R_TDKC/'^AZL_]9SD#3GR0D^^Q<)<#!T!3DM[4-.7 *5] 2#?15
MM6<-B.C$L9$!QK+=*'5<M#6\RK+F 83N[4NG5T^5#CZ::L&+K$-@>%W;2CK-
M#0BF-PC\O&BQ\TJUSW*H7J?I7L)*B"-GY^W[;"_X!<<%.ER7%TX4AF3+'4_1
M-@.MYO%X#S #RWX>L1XUEJ>K9C#7]6W0&K#*9C0+K.NSJCF/DU&!.P?[]%GA
MO;D<2-B:5B@^Y /CLK"!;7#N/X(F8*>JN1CYS,P72D0ZFV$H#@T;S ]+RJ*[
M<FS7)[&DIE*/U.!X[/$H%P66<)XD%;/S??+YL]2#Q%L)!B?**?:&A.$#-WRI
MS,# 3IEYZXX("304DJD$2<SJ+)AU.IOP]&_EE6:EZ3CZC#&,1RBWF5#1R;58
MU2E0F0RR'#1.E=UT_7Z6@L$99V;$G566IY74Z0;3T0M3]2]9C48, @)I^J,:
MX<UC_+F46!TF*AS5*SZ;3;%Z;\_4W 6F 0I3JDFO1D, 2!I  W&8NBY%M)MN
MW@"K_Q91;HQX-X4?XU@G*5B;N>-F_N6N/(D 4.T2_[="!&5<3'D]:F,L5Y82
M[G0;>K"^#;6WH5OKV]!E)>E>-4>_;B8X6<KE^57J?"K T?XLU%B@X8@ZN3C"
MN"O#%HAKE.ZM#HO2F7%UO?-^16.UXH4*B5\A+$;I_8PA).D(Q6T<Y)A:8:*/
M3&#O%?5I,-*>?:#(ED8FW%$.AQ+L$W:E&QT/O@/N*EE5!+,R<\QL_LXFQ-0E
M!X"+:VL%#LROR>I:K#CHK?UQ];JH^A0+U/T5\;[6$_;K%$:W%A$U5PID_4(5
M/=5<,12=%2Z3QB^A3T7@\3;]/?5EX-8=[EK(77L/,>&21%_98)L4+\5M%G0?
M)&:1DO0TM\R^Y^W/XK,&C51;E30DT"(0OC&UU$ ;#.B-''[H2N+4 EZQ4!E>
MU^@,_?SS [%[I*?ZP#71/J:@J\"+YB(P#55LTPRF8PEF(QV9)E/G*=A18+,?
M@T$%!#4M0&^EYAKU"9TO!7VU,1^6H8'<CZX'&RHP=VWL IJ'W%MB8P"T>P/4
M^;^TI_2R H1'/ZR]8H:KO> NEP^:?1 U<X$15I^.]'H<PT.AMP)+(-B !:\"
M/3+@X8.%U@AM WV'T)GQ@&LDGY/2E=RH\I?3-X26F/B,^84NAJ2:\;/;:MZB
M&[P]<U<$!Q1J"3IH9(Z9.\^!&==%XI7&PLEG^1]Y+1$0O%!XCSS62 8BX]VM
M>=O[6LV;W![X98.+\O[77O4%I;F](DSS")!HRDW4^26Z-ISQ;#J:FEWM1RK]
MC UGR-$_A@TX3\@Q5R4/)Y<[NZ\P L=XS$3F_$Q6RE*@Z?PFLDF!I3"LZ OF
M+0J6=7/BU#,<['TS4A\8R 7[R[KM]O;J6A"]:MV'!J]LQ98<^*EZ-KJH44!5
M(K=L,%#IF U%6+^XM!X,ZS%!&OIHPY8M6(')$?SLDA-IBRCD.FO(G6ND@OJ=
MR"E>\D7-1/$1SG3?1*OLFVP*]E,$E2$7A*LT#K2_M<H$U5S8H>ZE@(,-A_2<
MU11R1\@OTS01OP,CX<:4I&.X:/*A3B>^^SKI%QDGRY(Q9I6(7MG+S<N'\2C4
MN-0X_18U_:"T ]QU,PH <G.7,JJ>2Y0C)(>Q=TMK-2>^TZKDXQB_B N)9S)B
MR\6/E2?JKKYZQ?APS3N'H!5D)2+"FNN131?^L&_#TXM%MY%.B)7&@?&\!>1<
M4A.^3+A%;!1&PX7F9-2']8/7:U$HMP@8XWRI,CR,TEXQ.[(_:[R$3$#./)P/
M\$><J'_HUQ=>9^]CVS;\'S_KUX_H1S=?:DJ>@ =;.SK^P7V,\$ZK[**.U\1E
M@USC8 ]L88,0]+/</>,WT)V@[NKW3J=&?!H>IR@N> *-*ZO=_7WU+TLJ-5-,
MR12JF!)B*FN+FHD>4Y-A1/!\:G3HM]9P"5T+1ZVER7JW7JW%+X5BC_J7Y1K=
M+:1+!):O[S4D@UHGM&/>F.=93XQNH5[JDH7Y(3\W^"[YL6'-ZV29<S3S<'2A
M2)EME"X(H"^N. +<'\_+ :^.@/>VG_SV>GX$-J?B>J.3N&CO>."U3< &[4X5
MCV^]:['#J(=H^)A$<-@BF?J!2OV6B[,]_/CIQ,<BDN>?"9@&?3]J@H%Q<50<
M"NZ 8W0=NA!P'PP3(,K!ST9DE7F3%)H$$,Q-0!'67@9#N^O"L)KG<2'//C:K
M"9KE1,Z?>(!1;8$_KX=;)Y8IZM-/FH7!@*XV$PK"[XM^51A79=YON1P;(=P.
MYW)-X0'W=G-0T+P"S IO]T$$Z .S-9K@'>="?L)0:63B8SW-5J2K_26%9K.<
MLSF?J;].;*7+.91!4WD?SX63U=AM"&(1J]24(;T-<:I-(5HFRG@^"@/[@IKX
MKHS=6WZ%'=25&\<KO2L43V5.)5X[H@[LKU;T5'Z-D3QUORZ]5;OUIS0(^T*U
MX*%= 'UZ^N:9R:\>D2<VZ2M%79N?V@EX@:KO27R51%=L)Z%58LI>-2Q./['%
MO2V3G:=@.*'_FX.;0CC:L;(5NXQ[K3RU8:-V.Z5P0OJSSWGKII<F? 'R"^_$
M8]22;>S;P^FQM[00EKK#9IY,Y]MKFJ';K2XM[#[HFZY\&TH#UJ>ZQZ)]![M[
M![<N2UB:!?<& ?5B+WJ44 0DCAHDQHNGQ33OSPB6*6CU[![0&'3=FR$!RQ$6
M/\OY>2^IAKTN7N]8XS2V%Z[F*@R'F(^Z4CHW15&H+RT ;AN>(QPE6/@VWCJA
MQG^=F!#$J>\OHI>;*U\^1 7"5>IF^RAG[:88FJ\>P$4OK]"I!)EQI<DC0K<L
M?52<, N/SJ.3LG@.=.:.+] ^1E!S[+)]Q7]\ Q1*<R.0IQCFT!=7.HF\_#B.
M_8<7$[[YQ0[G+]?G:'V.GN@Y\H]&C'(#]C(D&/XJ!B-.&:7$ZCY5>$%?)2:(
M4 Q:3J8<VN"8,)L5V9236^FRK2\IC=9(S#YHAB0^T1>E<M0/_\)XVX'F)%'J
MMCX3[]2 T[E2SFDG0&21CQ/.DL*$0!GSS"C+U 0=,A3=J6*3=1>"'*2ZE0XD
MPPCHZ%[K3(D(3CXE8^'M@JXJ[)0O8])[G6^,X##)6AA4BO<>(&S)&8A>1?IV
MS0767.")<@&*WD'%5;J32A L.*T;+'.![B/!I:=>AM8Q,]%99DZT_289H(_N
M74$WI9PSCXF4Y;,8+R5!S6592S?A0^8$!$6"Q(/16=43V#=#X\=(7K>6]?C=
MD]EUV\CI_?8Z<MI&3F^O(Z=_O =X+9"^A86LQ5+=]4**J&0+3Z8@43 OKDEK
M1-554PH1ON!%<* GA11<3[FUFBU&B6G2%6^GY5K)Y#1==O/'(U:EA:2$L4%I
M/Z)"N2%?-D-\HV3#KU(U*GB<5V*CQZ/ 3Q:*\F?*@,*K[DIU3%L0@>Q8-(IC
M4T2X##8JH^$X] "10(HR11V$%-?(ZC;IWDX5A_?^*F*N V3 ,3D$ YV-DM3$
M#!&0#HC0: ^3)%8S-,EEE%=4^MH<?24SM0D&^.9 X5VGW4<:=<)595*TY,>Z
MQZG #I)7^,M&WZ&LAB[W#A6\T!&[SK#.3BH+LF7X#RSED,2Q+>9#E3!]UQ[V
M^\AG.-FRZB%KKKLV ^Z%WV8R=E:[.8??ZA?(5#3<-*>12JA7BOA1(3*J<4)0
M:"R)S#-O 2?=Z.ZZXM_'7_IXE:O$(8"^T=FABFM'+;&WWS=/OGS)P,-D6!87
MHW#XR/K3^%-TZ,6#E]ZE,ULR!$MUPCT[GWT)9S,^#2]'7YF70K^T86CA(&QZ
MRR<W/15CTUE?3R-@YH AYPUA#H>UFK&8UH3"0C+#-3-R5]K*@0-;N)<?>CQ#
MZ=%5S=_B"'DQ(BQ**.#6^GQ"S)# *(0R^A]I5CK2IKW"TBI4Y""BZ]IY]:'T
M%;,[V,;O22S(8XG:^IQN,4A@KXF*C'(Z)M)$S-#=#M[5X+\]!5):^<#:8/9;
MP0F6NRFW@W2<8),EI"2T]#,$.O#C!9]4$"J'_]F8I[+/6U\]M=B!&^)'3P\O
MWA[^C_A4 &T#^P)VDIJD'VDJ;E-855 &,?:47S@<ZQS:7S"L$*B$;B(['?^.
MWEU-QEANA.DZWO2"OMVS+7&,#;KP4M$+G,1$&'6=!1SYPL?(Q'LQV_6"8 CX
MYBY?R.^(6U7C?/C>DQ]CWR_JZORI)<#:9]9F;T,9)*J95)\;STJ:(A>F57'R
M5%)$ X=:PSTPC+V@#+\34$K%=GL;1_]4:HX7F[^VQ#LZ>[8(9*6A6::4L$W?
M3!3(IVK@$S"03UP=<_.<3O:E5\S=A"#RL:7J8E@!OR7>2)-)8+Y%M/L1K%R^
M,\?2>2@X7666,@QY+D*#MMN ZE><=P]86#Q)V9MQUPV/./\N/@(#00+Q8IHH
MGI\BF3YFRBL!$G)1!?I!R^3'L)W&L/%OGHZ.A<LYPM!M2JZHD":W3PC*]@G&
M:9KG:(0BP2N@ *(O][V)#</;2E="[L@5\/P%=8#:2":5MVDOGQY_9[)V:WMR
M86&+# ?]FEMIN)5A2!@SZ]H/E:YYU5QNI\Y46+NM61(*5WME@WI9O2SK X3"
MEB[@D$63E(CGDIIU,R1#8]IG5L+40'-557)J"HAW!<;7@7S=)T!/\>8D;2'+
M5A"8+Q4:9F9)G.O%NI"S2,94GJZ?3%48P$]3TO"&>#Y*ALY<-548/%^/%W5A
MFC!2@;4-<"G^K%3<8 !B )-U%KU; HWE=DL7BXEBLP#X8VI/,5DT[IU0Y8OT
M,=76M/R>!5JY_Z[,@K?%G%$B*=;^)K9ON3Y+0:H/ 6!1C'T.P\'DA.%21PDN
M\J3_&:L^?585M:-"LJX?BP>U*[+#C,L 11M$WC"FM1+9E+*<6P!MJ!-NWQ0,
MI3Z:,@%)*FW)D=(7CH\:SQ?..B(VJLPMV'6*/W!+&BS;P;18BKWY985T=S:=
ME8H4+N5*ZHB ,=48KE4OPVQQ5#JNKUNR=]6?4G98"U:)F?5E!5>D)RX)5W_7
MV!S:=:MDN%(U!)+A.E0Y;_@@H2=Q4-2$ K0?7(M45BC8[J#K-W.4.7K9S388
MI&A3<7$FT$T*"FFV4WFS<'%KL$;10.DI<H)2R@V03?S9MAPTXS[]F.7%;+U9
MBI?<W?\]*(GP6YA\+6+\&[E\X'-YQYT:%!&?V9?EO(<F8\E[A8IB<+H:DNZ"
MP'ZL<#Z9&&LY3TB^#(LH:L+!W!1,9+6)/(.F3.ZFGK*F,T:-<XH&SAF4*NJC
M<D_A<\_@PX>C6OUCLJRLF^?&;?HWE@L>4F5H R#:<C;S<%ZMQSS>:9&B0*6A
M49L7G=W>YE900E_Q>)E4+C-Z4N28R/7U@9UO;;>[,7&>-2Z'#)3T25VIN,!E
M#>@X= [V,9<V"^2$/(CSQV?-P]DH7+/P^V;A#>95S0RK<O: 2?,.K]W$\'TV
MG[;FLX5NXO-!$Y\/G;\%[-+)#?:AX5>G,AO(?SOM=(YU\5$LVTB,JNN-W7J#
MOG]"77G&2!%SH,X52EE%.:-25D9CLWYL)D4SHE]QPYRIGL6?YZ%:!%Q0!<[3
M+0GEV #"S4NIJ=SV TZFYV0/O5H(H<C@[*MQ$@T42QU7 P(C!*VDXY2R%3TQ
MS7DTRUE7<K^SCHZRT5$[Z^BHI3Q/Y/7ZI0#^$^&5##'*"^:,7FTAEBD/Y@];
M#D0@'Q]5,9$Y3-@<05/*)D"EBHH&$\]V/1#N(I*/6%<,;3H6F%RF01";!PMD
MTN,5V7CDX(Y;,)]*! B0[HTQ'@M6%2P,^OCY]>WB,2(US!\X&.,1DS+&>"%%
MC.^V_R/M?Z F0)PY6Q.@SQ--X)'QBL5(K.A^97RE6'??U?]0KH0J66WD=S2E
MH*I!*10S\,@! VOZ?M[T/4VR#&U8OF;X=Z')LD5[-0(P46_Q";C:1,(539(+
MRR;="19C!L_;'=QFR33(I"L)_#G[K(%*0WB,C!V2(5,N1F3> -UQE&(*1G97
M.#1UWXYTSS:=>X4CKD_K^K3^>&F$9P3K@V-#*I6/J121\Q]0=^0\3:A@4TQA
M2+8++4528"L./!ODD<I0M&&9Q&\YJB3"W$4<-\AR#E3?>&\]TK%9'LWZ%NZ;
MTD,24'UAZR:I5 )G?[/9GZP2">\%$%'KSK+)9LF?0X\#NDT?I;;O7HTLL,BB
MNI)188(AC$[N7%7 VP=Z0.4608\Q+AN*_(D7L&UV%S5ZA3 >S\8%]4T0#_/S
M@(ILL0!!U-NNQ^4=)3Y07MOZRT6\*)5;8Z5O8 );9I"9R*X4\U3G(P$1'[0/
M=(%J-X,N3A+JA!CY<@^?1L%73'&]?I@H7I=0QREN:"<'IM 22ZB)_D+IKP25
M>861U"#S'#B!HPWG2S1[D5/@FKGK,=UO+;JQ).J,>ZIZ9]'VF2:LYD3M7-!M
M1J[S3"E*OG51 *Y<3)X$Q&-H#N=--"%0,1P$>_F/&T"70\/JQ!O8<E,/O8MD
M8E7<BV;16R];XJRV @Z\NM;9&)%M+<5Z46('H=$IV!?,'-=$;)E.[TD?U!O,
MG\P470;D5$*-_)^S2%[?0,3!(('7T+T_8"]N@4!QU2V'-W][>K,J2LJZ!\;\
M75$_IA=M]*'D4Q=Y6O2IJ"W%ZR41BI'@D\X^BS.J/S<:YZOL@K%72UA()L/J
M@9(4;YA2#^ @94[ RHP"B6WA_?+&]:RQ#45H4X3I)VRX[?5JNN&> .=($?N>
M:*'CD=$E8QSTU%A&0U>.RI;F+.]]315#/U(G,_WL@1>;L AFOKZCGZ)1"'".
MND;6GJDH]!S\U(_!LD&L0HY7CK J1%D*+Z7N/KI?#RLB\\;69<3U90W7OPP_
M5Y/.K$";8)5ZW["AM_&BSTSFNF$0H V3V]I#=;2:+M>F]RJ)'(6)8\I(*9Z(
M+HRPH8+CY&Z^5-FK+*QLZ>)Z28J42Y]2 27>:!RR)?X8ZTCYEV.\_5DC]#6H
M_=N9ABNG8"!G8$%L#E"R+R*C6G\%;,EH&M?0[M1[C.FLW AE"\WR?3->N@TY
M1ACO8(TB&M2WJ%)KFW!;WFQY.E/F>%%63)E,"3H[U2HS9AL4<(RFQ$H[O?_
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MH)X"'2\5,#:@9"F 62K,K(%9>+:_A6C6/HAG0!EK8-; K(%Y]CZ(H[$>1^2
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M $IE27X<F0!/,F$PBPGDXO)3G=L0LSGX/J+X483PPP%84DQM;/](?H6$2$E
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M%9S$#"'L#JR[<0V #2 YU,RQ-7V<ZSQ2Q(@M%8+"/C'81Q1FZ@H0A:J5$R<
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MR\-PBIOYQ7WEBM]R7Y<VPW2I@/D!!\[%MVV8F_^7CU)V?/=@2;;I(<_>4IW
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M2L6'TS?@$Y[V&+AA8V]$X\W?V>_5LNA>=C$FQEFRA%2PP2;ILA_XKO,>*?-
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MJE2@62CW3?1G_C.X]\UO[@\>-^7@[!?).;H87"*6#R*Q(L;M7L&SS[ 2/)P
MJ]L]8'$X)L+)LLS?;1 2\!@:EH$B+U\NYD[U-R"BB?FE=7G34,V@:#Z$P0]J
M7+0])\PV:E<4DCN-;U\ZP@1(F(#:$2;@J8'F%$Y =3LX =<7C4OSZHMYWFK?
MWK0^?[]M75UN$9UV)XK ;^=UJQ/ZN B;&3%$>4;_.J@K>&ZB>]V<T;T^L">9
M. .JE#@Q!C".UREL<SF$DP?<\@^@C^]M_PX>(\9"8<M/:)-3T0?[D<*#A#_E
M=N_U\!OV%> '&>&2,'&GJMAC=%;;4Q@V!M@B/"P<ON<[=Z"_R(T<HILH='<F
M8?'K:(/05K7!BVKJC8S&#< L"7JB=UX]BI:]K:;LUY0:>L4-1C0]R0XG*V6(
MV.!![9$ ^:(@A?X+5[]U_*43MI)(Q7?1XB8K<QS"'8Y 5^]/9\[Q%AS0+2!/
M9;4.:U0<<SF<,C/V:(2#]52_C*Y^(C&N 7TMU S#@(%A5^NPX^F[I$#A":$.
MZ$>[PO> 8O*[[M#VCO?K>+]>XGX).PRLI-4N61(E]LB]1^Y]">Z5YLEJ932=
M"4CDI$K01;&4W(A2('&($Q_&X!:%)!FZX,C\1^9_">:W5[-'I#>>1)<C3'V<
M-D#SOE5G>#CV8H1B,64$64<^Y,CS1YY_$8'/@2!O<A)'=U;U#I07?&3B(Q._
MB$^K6Q.KF2XT*^ N=#11G1G/5"@0)L:'W3X.U-*2EI@#E,XN3K*"+0ZYXF:E
MU5!8-:ZK.=ZGXWUZB?LD9Q*MI ?@YCQB*IJ!C^0 6%%IQG?CR,]'?GX1PWXE
M3M9'Z 1]4TV]D)DJE/>@:#YN$0+OR-!'ADYZJJMEL3A5S0PL$-PIBZOA6&D^
MJ6<_'G'CYF:V;2\2]J!H4F$(L1MP\LU\J:2@R&+LN 8/BLG7BT6+\B$#A]H(
MWFFP[\F/RU%?W-OS8+L>DM\R0YL.DX9^9F)SGAHSUPZKA36KCJ(H\+C(V.[
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M;RB$1]!#&.Z[OFE^;5ZV6W\VS8NK=IL0BVZ_-LV_FXV;MHGJ8OI"'*_)\9K
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M">DN*L%"VR79P)ZAYG8F9=_4U8^<%(VFGJB[Z?\1C]%L 2WS+C0P$!#SV_9
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M-+GWFNEN''C1?YQ>O)W?;=>/D/.<90)'5:M46D>+[0P+%G=BD%8&@^$Y?*
M-1PWMG[#Q\'+Z=[;_IUC\G_VENV^\'[.:+1T=W(;VG[$K\!MXZX_4[O[<AB^
MA7+=*E76P3G<.!MNR"5:DWXIY8[CA/('8(,FKHH;"V;7%Y"H)DB <>CNDOE9
MVC7S<V/N.^/9M-4)?'FX=*7:D=RZS"6OU*U::3'^Y LZ]UHL?%\%,^UAVGF=
M=28E*U_:Q3$0&\NN99,G'8:R2KE]+<5=7*+X>P K\4G WH'>2><8]C8EN[3H
MGCTT]E@7]+P17[YIL>KXWI:P[W+XP_=VS(YS.JDJ.:M6WU")YPN4"J?* ;-R
ML-&AUT@\5<E=!GZ0K)7(R"_,T'NE7,[*UYX1"WO_#VNC&G>ILTH=4;T,MLF+
M-T^NHIQWMUYAIQ:S89A:417(<'O87/[@XK0A*5]']L]]M>WCBK O83 X@Z>Z
M_AAX_TK5/G+0@#]W:_]THN;/46B#.'!].YRT1LX@6HPN/;L.L)PO6>6UJ@[V
M.'?]HC3/8S[<JA76J8C9Z%S&W14O.[68+=B6;SY=*QD'G*C)N71-S6':)D\6
MJ'!IA34BYM/-:3;#_I)CJ]D6_<@5#ZA6*%NYPH:&W!PEZ9Y*TJ6LQDMGOS/!
MC$:S;+\ 9HX*5K'ZA'C\_AESJY&H8.6*9:M67NR#'FVO75S,5FPO*35,6YOA
M8XX"T\\>9+?_[6F;DE] R=C9>MI$)*RLJE6.\)';,M.>\>AJN8)5K^S5**O=
ME8 [M9CG%,<9<M?IH=2ED0^(/!2-.Y';<^UP\R4C&[/H$M=J.:.N5,#Y?KN8
MT=^84;<RE0I6#>YP+?^$>K.=2.Z_^22JR,RN*",S1UA'YE%<TK1[_QIS'=7>
MZZW-)A(1O"9T[AT_<A\<+=X[LT2OX?=N8T(W%)V!$Z_Z2U8\%JQR\=A0OPWY
M\')G7+8*.S^R/G.,7X):B:#(K$7OZO2_C4F.#(9:@3504Y?*5K6Z>GY[Q@C
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MJJ6.%\",?:(_G#<'O%ZVK&'+FB-M+UO6L&7-(;Z7+:O?LF[G!4-N35R6%NK
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ML/W(<.QWCBV^=^M/P,C"!8,M#<R>, L"9DT9[CDN&(XLS\0 QY> 2)D!4>Y
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M>!G4T.IC^.<9U5AD+BIIN8]>0:>P')]]:NC@Y*^J,2N+D)T)K88IJS;"1]Z
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M?'B8Y/UKF >.9(*KFCR5S<-_M3R(8?+WX+[Z%/RR\!"^57!24@(;)JY-0"J
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MP*W7,M>\MSK7?!UJ4LZ6]2CO(3PC-<BKA71IG;_PQSR1U.*Q/7F.:S!=43L
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M<?(EE1HJV%'NI,0K(W6<]79JS>Z/;Y4S03TAOS85H,K/2W6KV,27:-5L/N@
M:3@6/*+P&[5Z1[2_Q2@BER%2:QBHIA@H,*P"",HHD!F4)E8[ [_6-PWFQB2(
M%,:(]BS;]H]V<SMI<..GFHBT&T..5I6M>.PWYL-4WW31$U-TOFB**()/,A*
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MV=+ M;8N[MA]+T6 =@F=53>' 2SEM7#0\3Q"NE SL-Y!*N#>3N2BUD:TZ6S
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M\8 *NKS9WF/W5\*H,CBK150.*>]6.WY? :_4^2@<\BP=[+U"MM?[00W!2_.
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M$C>!-' W9=M[)X\8IY64%]^DF%*+^E!PE$RGM 25#67)*L>"[27P0Y-]A=N
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M983P0CY1E\VPP9$751E+MW(LW6J#%3Q.ML.@(=MA$VW096U0J7%P['30'N$
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MW@8J\.QVA?;>N0%_?-W@!*C8TZ2$ ,-0_HH)=W#]/&Q=!BC^':.]\.J_RS?
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M[G4UZ;X@5:&;HS*D-$U3QI/\Y;J[K3&(!;'V6T>@EET=AA56S00);SW=H\P
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M=F*C8(RYXE(@*1FW C7^<P-HT?Q]X6&)%* <R2++&F$""CZ8!YT*W57;]G]
M]TBS6>U5W,B)@8%1</9)>S4:\\YQ!?;5XM\ZSO+QKIP;C." 2@*>!CO!MS7/
M :K&_-,+_YS+/YB]ZUQ55!7_'^^J+J56D2'X:W>0[CTDU="OIQIZ[:F&:?+J
M]:TI7,&>^AD@\ 5%*8BM32"+PWPZ-^[%>#+*QMWCE+@<'NW5:$<+ 12%63IS
MYARA1H-75(A>6N"2@3LW99;P)3=ATP\6EQ:Q'_P2L:VWK%MF(1<'=HW ;5/
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MB\W/VU[Y)8G:084U91 +6';$#1%#>43W+P\18/7L/DL+,Y:&%"V[^N]O/$:
MT5E1?9Q9/9M<;"5D4L''-3,@Y![D&'AL5W<7M^'2J8,OFJ(RY?* ;[.5C$?&
MTP:]\UY$T'$;2PS1W)IT08E7=.>#?E2*<$2VQX-7'DRQ<D-;#=*$RO  .K]5
M+2O24628FM:M6N+U;]OY"R!XKJ]-3U^FST_K-30^K=63<M-CJ(R3SDEE/<_L
M*?*,/0:C<FO;-;;:;U0NRYGMD2"HL0N'@G^\@PS4&@9;4]<]!G7C$A/L[#%8
M($"RWG3#9,UT(EOU<(\[/')RQ-5-O"M426$)4;']K$;Q?HDC%&D\8P)TNT]"
MSN^M:6X8&-VHS"T*^-.U-K&6.=U8&4SB\LCW53*[(Z3#ZXYHPH2YQ1546#N&
M$K^TQ9+\[5;#E"H8H;>_7=W<G=U=W+#2[[;MEGBA?DWS)1?H.PD?JN.D@FQN
MK@"YR]GFBHZBW9F?K76'6K=+)DYK]&G^+LZ5TPR5HM39"'+>GD@LCR>/CMO)
MSR)%RE%ZI<X?07_8MKKDO:_9R:.$83HABPK%%*:,I'N^!@N[XRUYNGG S%YD
M58WX63(=A'O:\>ZT7RHZF364</:[VR,=DWS]T7;TJ=:S^:FU8?C)P:8H'X^>
M#390_N0636U .4ZM^1?#8-XWZ2#J1\TB34W11G%5)*7;7MM);5_YH]M=P)!J
M;#V,(%)^(@&"BL958Y'TTL<J8'"E=07OLU,R7>TW$!0HU_@X.#4^!HV/XU/C
M8PE:+6.BWAA+JJU .^/. ;G*N-.M$6DK\<AVC5FM(]]<?)W>77R6KZ<W=Y<7
MM_+=S?3[[90:'&]WT<S(?P@NNH$/[78&IM5&@V,E/(JQR=5HH#74W5'2;,E&
MZL"93,,5R9N97[8#*OGYT5Y)7NB\O/H%TS_^K$T7!SI:NL5&0V$=$>L,P8]2
M1@DGC;D_[YD"FID.5@6/O1HTH&4W5W5SW-O9HS'?+(VK1=J[[[9[H#W*<<R,
MY7*-'4'6 UD>^&]WK<_$OTLC\=F<>X_XT>Y/OL*D4JNU"]I"_.T=RO=_> X7
M\][<5RY1%7N_K6)_D?EIF:[IH:X)$\K26,!/G@R@=+"FQ$_9X_S#]?H_!<\1
MK^J1A@I/(\=+GRWTE;E\^3GOVO19U_Q?@T&)9"9J7KH?=AL!;8'S:>/L4!%A
M9$XZS3+_Q]^]>0P6#=Q43;NHX)F$UU9!0<XQAH.?DNV<]I% _( ,\&BNZ:;!
MIJ_0U#@3I)@_&@]DY#9JX \GC62KH D^V_KEQ<XQ.N^Y[:SMA!9L\2'1$-TT
M/:9?-(,"\^F+'INH()*!FB%9M9ZV-8DM48"&>EJN%F'!VB3*+IB4H$ ##B>D
MFF/Q+\I\T,R_&<UO=!]![S[:2PP^@(3Y<Z-;O\*O?0QN&4.O@HS?3S=8W;\T
M]0_R-4#JJS?O)-)S^)-OF;9[!T/;:!'(; @I$+7 TR_RB>;CL+IY@$MERFWZ
MQ%LF[/[!$/9ME"9#IL4OPNP[$7<(7N)>F?0M/O2627QP,"1^7HQB0Z3_VHAV
MZIIZ+M&*#[UEHAT>#-&&Y/))$"=Z&QO?S*!= &^17$<'0ZY?; =.*%\[AFO.
MQ5!\L6[BM9'>OXR7M6U:S*F[,V:/EKVT'Q+\.?%!/EWH38K4\<'0Z-W6!A2!
M'6S"9=*$21(Q"TI>V5ACT'EMY/L5IPO@6:>.Y^*X K@G&@.T0R:R#!!_BA]Z
MRR;!Y&#H-]U5>VT4^J?M/IJ6?;^A U_-@6?U"&6R'[UALNQW#X8L/_/=4:^<
M)M&&O@8.7-&!8[+2__5;)DKU<(AR:S/>)]IT%B;53Z;]%ZZ8VMZ\AEO!!"Y?
MG>J_V#CV&3KZG(B?#->C4N/_TE?P]B]4'T%SA=9Q:];_\ELF\<-)M[T=<^#K
MIU_IJ+_?3I4$*_73K_B;MTR4ISS949(U #\W*BL^]);)^SBR92<23XB4F:M'
MF].WA>,@=*RX/+<[2D*P##_[ELG\<#)F!V]:U*^8QP'X<HG_4630966ZAT63
MB>17 I:9-%D[(=929?@WL0[Z++0.6@D:W4JE>RE9034I2L(6[HLK?TEM=.MV
ML'1;_,+_ <VRB>1"='G%FIO@6:EKM\E80AJ3V^]E;NT5W]R.?/NX.?N*(.)X
M2427'V=_-A=&HB,N(O2_% >ACX>C!R. +)R50/C@SQ 2".(H"%W;ZLA)7R&.
MX"!EPW57^O_8- XXAR'>'KB!](!"_VE848BG$ZYKWI.8$2P_3PZ%'C]P@-Z^
M&6:(I0DV,4;?!DPGL;'I6(W9Z>HOXX4.^P=(=1R;#%;LUW-_T1C]_BT;L(=3
MCC"UDFMFML/"SX^XH]YY,FC@G&WY,Y>9P-N6=O_"@#%(NP.Q@INL4D=!SHII
M]'6H8N,-4>_A%"K4B21,/_UQ?ACD"43UF[TV_H4'#D6WWA1-U2T>J$\)KT1"
MX67HK$!5E)K3Y?>__>L#*&!SA2LUWJ# &AQ."4"@;J/Q_T3KN9!T^CLU^!Y*
M*WY*8_9N^K+[-?JR6UQ8%Z$>^L0<A_O2K7^FH4(@H R@C=D,9U6Y? <0]6V?
M;7?U^S1Q\$.7Z^-S4 .?+>YP2L(3SI:D@>%;Z)+@,"ZN-IH'^VUP>@+YPOZ(
MAC6\W)ZSJ90S_/K;G:TPK('S0:79"J03@L$*'+LW/FX_;PS<BQ4Z$.!U5V,6
M4B<K1"8PB#$+XOG);?KO8FHXWJH?T=JA3Y(B>S;,AT</'[><)ZMW.!V*)QKN
MF_;-I D![SZ*D5;LJ3U5*7>"8SIJ8%3N$%]QNXE&/12&3=Y,+&[KY$,/QY5M
MGS;Q: E//,K;JLW<MBC5@,R PSXX(,3F*#=LYV?9>;A_KW7[BM8;*]I@\"%.
M65R8C(8_Q6W^4$4G#V!'[^//(,DT^4.32N(O^%O*,R=;GW80.GG3D0<U1C0+
MW1Z(_ZC<SYB@V-<438N/PDR%5A(<DLG[X !<8P#U 0&X.$<%_,):]L4KL]!1
M%+EEH:^J%794UX?^4!THJAI?U)%UG:1K[P5D6HU9H]5!IBF]4;\FP-J5^BE*
MDM(SA;16F0%3"4JT*,++/4F01&B6Y9EKS,[,'V>/YAS<GI]E]M^S!>#D3-6T
M=Q_/N$-33%47/??QP2Q;[M=8;U6=C9+62S2"IRKR/^V%?7R=^"&^"CUK52/?
M^@[G/E<P6?M5: 6^),_M#< WUT9-L0SJ/K:01-X'(8T&(Z77[Y4FIGZB=5Z<
M$]\VJO=D*PZ4WF2R(U3O,12?OPDB+9R7&,_;Y<G+C?8>GD9[!Z.])Z?1WLTR
M3<M![5&-H':+JYN+)J8^IR0WWE(N:EP#A2UNUIVR]39IZ2?93S])I_13$51-
M:J"YQ36QB1SX<B:?;QP'X/@F.!#7XE3&S20W-;BUA<S/!WXV%@8 >7ZG_YBZ
MKN&Y4VO^U03%O#3CB<#":\JJ/?Z49]Q[\NZ(CGK*,Y[RC(><9TP!723#DI#4
M:2.H6BYW5OAYU;)K55>O$^#28R(#M:>,U?R82!ZH*^0M7P/2V%%W\^=9TSAI
M.=0]H:&!IS!W@[QL/!E@C*+-STU^LOAIA61]%C]%N$MB.<:01Q\X+E_#O2LW
M3ZVS8:W;R,B#M(#7F?S=MF9M^]P''B)1:ZW 4QO:?R9R0[3+GI;;XLI;MK7.
M>@@R1B??^7 <TB,ZZLEW/OG.A^L[YSG).ZL3S7)4CK2ZM5*Q(-GLB8TB@<&0
M4:[0GRBJFE_EU&IE:WH]8M*NM7V6<VKJ:.<84I6N-E8&@^%1%L!J@_$>:%H%
M7[0NO-J5J(FTGMJ*OZ_JY6Z%@N^ZY*YJRAAM@",D=E7=O0!7M;XR&=6%5[-B
MFT_[;1L5A:NL>ZE5UH=(1=IP]U0T'.5WMQR<N*2Y9GP4SH%06O^X*$VK&B2N
M(:\&7:5;H*Y^=UD%[ON).8;'WTE1F%H'I^Z38@*Y0B5Y;:M_6, M:SDCUT1C
MUREGUV9K2FTJ4_NJTAOE-U>>\G9[[DRIB>FQ.E;4\:XZD(XKN[BK[%6O3O9*
M:R^+%$H59:24WGW,4AF>O:8/;$<,NQW6B=C<'+/W:F1N:YJ='+0:M%7_3D7L
M(MLC]U1%QG"^$E3$4Z1<UJE.WI@#B.2_M=<LSD7#%6[#C,H'7JE=.@;<D7_'
M1@RJT_<,9^47[2]M'+O^X!@&KJ52@I_=&[J#M?SP:</U9-V3R]Q7*RX'+_DK
M;N":_KW.M-#%UL!%H-]BE_H)6P[D%1SC47YO.[+QGXWY!%^W/,1/YG%[Y0_K
M(\>X]RXMUW,V"+%SVR+VP1SQ(UP#QT%>&PXFA?0'XVIQZP'G7X/(,NY F3P8
M3N85XZ$?=D?=@D-]\,=>PU$W-%%\#C"3GW4W1KK=CIQ*T_@$>^.Y'CP. Y0,
MW?J2-I'AP[(INU>=KF\?;<=#\D,83@%N"*+@)*P+)9VV>SUEH,5IFP^KG\T<
MD.@!Q;9ZDWA/::"YI^PD@J[_#9@R[,4BPW+K*:-NG+P5&;Z^-N ?3\;RI2-?
M6?(_=5!ASHOLXU)$3NYT\UFGH9#P3@*"+>O4ML-VP-#092!"-^!U4!7 -WP+
M U#*\Z,Y>R3BT+>Z@9CLRX=GC1[=&A)/5<;C>*T:OIPN\P)R#. R!ZC$>('&
MI4OMM[S4?\6[CXC]#:!!'=+9-47.*H#1U-35D-@.$AE+&MY#L$5 MF6<$0!G
M@9B3HBHC0D;T=UU>.Z8U,]?Z4I 2D-??5 P5X?]1.'.2(I*+:YI!2.KYB-RX
M-"S\V7;^ EDAS?2U"5XG_$H'M64NY,5FN7P1!S7F<!A[LYPC#P$+P.-I/B^.
M2F4+!&2TNA "\(QAI_\3/IM.U9'O0@!9Z?XSZ118*(1'Q-]Y@"^)($63@%W_
M$?Y8_IF] O4$N <E@-\R3"1P^;T)LEQ>F#^,.7^XB\RT1C6!6@RO!0:&V@%@
M(2#H\;*-7X1O:MV?Y#F8EP*R\$B)O8$]@&MV^+\%RA$@B@,FZ:,+(!3<#D)P
M-^"UN%5@:3]CHS'?Y!(]"_S:W=S_#\@@/) ^1]HFI(,L< T/<0,(!]@*T'2D
M.P$D(('E9@Y0(?&.T]VQ&-4C*,V-A0Y84? YSV#RXG]!7#FVZY[QW\$)[">3
MG67CN!N=:75&,KJ,O<?P%W[76R;=Y*F@2NG9A*=Z3.4BMNG=H5?+&]\>"M&V
M;-')%_A?&<0YX$=? %W* _E^XYJ6X;J@<U_H#L\@UST ,7P47^T8#W!'I"T:
M9T_'DP!^= V0/IUM%R9%06M%%'2V<5/#\JRIH0?=Y(!P916M:HW.^*BGI)-J
MHKD*\3WE0_"3]S8Y6:TS.EGMG;QB[A5KY;QB,@V6PBKL*G*&1D]2WDF5.:1V
M<\P]M7+H*^)"31\>4'AZ1J[]/U25_G@4M_7@9B!F05,"$!R</3"7;VC!\F<X
ML<OV@7GZ#_C=8H-R: F$QVC^7G=QIC+>#$X*=K:])KC0R']XO&S\,&8;CWV&
M@*SU$<KJB)D)!$X48S:H&A-L"?@$*D8XT3WWTPS\ZJVQ]KB8[S+;D]M*5B -
M'73F0"/D #WBM?1*"<2P8XHX^,V8/QCS3R]A%_PS$.63CCZ'F^6J#COQ)'/(
M:E- 7WK1BX_"_N<NJ+/&F#&J!+_67U :927:E?$H'H9%Y*\,( (3C!T+N!YH
MDTPHRS#F;D<.MV@!Z_H&@+IK %5.&%=C7RTE6XSP F,1+";7X :92Z:EO%F#
M 8T6$(>@&V8Z-/!\'B/^S':(AM$+8NCDC&)'>+,SL.K(TSDSK.R SS<>>_F,
MX:J/W^VG"%MK,2NO*IN/RK,Y(>?JV0(3_M%<!\Q>@X\[C$POK9!IFDB:+KH3
MX+=$"=3-H5!=IE:TL)LXZ(Z$DUB8**9HZW/"</D<$I+*'C@73P8+$;J543$^
M!HF;%O#32/L%@D47[!H">LS9J&BM$Y,=AK6>6FA+=\N[1J.S<6M<(ZWZ=2LT
MV(;[4=6KJ/_>DB/=1J>1;OY(MU[W--(MFY+;]H#K+)M1^\?I 6O]]8_V<K/O
M>Q_\+> YKG""+]V<5PZF^A?CWJ'\"W<"![$$#%].G53\+[]']<M7EW[Z[5]B
M<6D\:1/Q1$.YV:T'P,///H<^Z0<_^9,5,,IX++;WH9-M'6O=;*LW;*_<8?Z8
M%KK+49?9!7O/?=2974XQZ[D\Z/Y]T(5_@R5F6#*>6B0QQ:[>K<RT".F&[BU@
M;+HN&B2.L32>,!R\_7:T&>$-A2.M(<O(SW7A"0N$)6MGNBY6ZZ7]8H0K?LKW
M412Q979\TI0.AIC!$H2W#L1N:4$7U%E"I0Z.5Q>D1*Y;E,WO^V4BIFVKB6_Z
MBSQ.BL4BNW[=S,RY;JZVQ?Y7 _,N**=0UH)$>__UZO(#YM989HD2</+:QM^9
MX#+_#]:WRT]L,79X.3PU473D3R*RB0> 1RDR)<QH_@L+GNCS)\HHD</.G<)Y
MV!7/Z3>H6N+J!XSF>1&CM/X"/\(6N;.?=>4I8EFDB"GNIH0*''Q\, C,"02%
M[UU#I%X[QEHW?0>PPLV%]A3(P^1Y3OQ"JU'L]-6V'NYX.C"(97R"EP* _X _
M44(5K>"*7^>G:"RF: PC'*_P <'RHVZ1,(56(33,@FNA5"A[[U8)[TLZ2E.0
MF7?4JD':.D=-H[[MBJ2[+5R$<]2.,5OJKFLN3.0OS(,#Z;^0K891O*6->WO1
MWC.M)X-5%;ADA@%O>V1:WGO@<YYA41](K'C,.V!\8NVEP4$CS^T9V:Q8O; V
MV,E8/D8D<]JU/Y*'Z>_/#*DS-EP]D+GA@+_=3PTOC,A=8;+.]'!U-^/#XX@*
MAH>#:)<.87CX(4W!JC,I7!TWL:DV[<T,J<!\=W9$:YP&8.U[JM01'?4T .LT
M .MP!V EM;[YN>J$N2V'.FM*K=%M&I7NO-I^:LT+1?O&8V4TR&]$? 7CO*K7
MNM4#<;^KC NT])YF>M6?Z54'3=IHH$P2>GB.8G)(G;%>M<1'3U/Z!38I[F,$
MPL>I:^J_[F!)<^$!'\/C&D<SK!ICJ\N)?:6KQFN$VQ])\_'/C6X=%,6,CHQB
M*A2/-4$Q$T7K'MO$+(R\_M/4K0=WORC;D[I5)\HHH>GS.,A\7]H6;?6#F]65
M9*_R@"]5D& _O>&XVZ=\;4.I:LSFK$43 U7I%R"*TPBQ,+9&-68ZUL+6<*RH
MO7PGXS@FB9W&AC4[-JP.90U[ V4\.>VT/YK)8760W9OTE+[6?TWCPPYY5)A6
M9^&L.CGF,L V*_Y*30YK]2BW)M:\:%UP2H).MT><:"'*R[#KV!6%+:+X#*M@
MMBO5UAMG;;M\! G_NLMJO/Q"J9PX]:!\L=?^QG"IT7CML0SB:JK73M1+);;;
MF;E%Z%6"W0T-^DC+_"C4P+"Z-RTF/G/+*56U@CO<U"7ZV, =#_VP3@!LA%0*
ME.C50D.SW8+)N2)V'>/'VK!<XPR]:AH"5.1F-7"SBYOMKJN@;H78CDR-.DL/
MM>Z1F1J)>C[:DK:WD2S-O3E?TR1VUT?LCV@/0J):RBM#KAJ;]XO]_\U,'6[I
ME,^D%BJ6KAJ.+GW*M-1E5"*1C1>> "+LNQ8E%?L3YT(5&2!UIO4[ZG:?[EY%
M6)VUH)IZ$F'I(JRW+Q$6=I \/W%5QSTJWR8B3.U0AX$X1N&9SII6-753JQDC
M.==52!Y632O4.F]RGBFA=\05$UNB#FZQJ2R]JO.F2P[(26I:RG-KM9ZZF\-E
M.N/,Q,?)H4CT<,:Y =S::O/+L2N?.E/]M6.;ZK]3Y5.J0;<5Y3..].+ZS:+A
M+#-8S4]&2V$[DFKDB;<DUPH'\))B6R4EVK"%8_4Z0RTA*U%AQ%58[X=&45><
M0%M?A5Z+,TRM^5;HHWQJOIV9#\T<.24_O:WZQ9-$3 J[OO &EL$N0QV>7L@^
M>(:/Y]RYQLQC<9P+=IIB5HZ6O&JI '9J;!VH=E)-&8UR!N2[*1/RPYRUJU!;
M11NB5BBN\3/'CU=NJ-GX--0L&&JFGH::5:"XM*%GQS1.3:LS4!Q7!>^[=_T&
M]PZ(V5+AQNB7'?2O-]3E7!T!_7<I3PNZCS\;"\-QC/F=_F/JNH;G@L'QU01!
ML#1I4PGJE(2RB%,7\G9#Y[#YALYF9F'\"?8%';?H_R[0%/G'O?/WCQ%[1.AU
M23KU()]ZD%]1#W(*Z&B34$:?9QM%U>7Z:0L_KTK'K3:HFG(DP&6T^P!BN@6Z
M#O- 7:&7>0](:RZ0]K>(S]<@%31VPAQZJIH<SJ$G3>DE+($0P(I=+GQ@@?9$
MN-:EOR9;=4Z+OW<AMYBO@*X"]Q3(4: -"?7%V:ETOUDL5Y8FE;"<)F1V4;$?
M]QUSO,E6(PP9PZZB\89+:V:O#/ K,^OKDT=D!0'7]&<TY1^IO8Y\^?W\ZMN%
M?#?]_RYN_?AEXY.0PTT158><%8*JJ.$IB(+68\;O/K*3T!(PGG2(QK^EO/AW
M9(J=')EBU\RDNMPKM#*SKA"&>F70J56:2>=7=/N!(<RWVA9.!;U:^"_FB8]/
M8) M3"\:'#JVD%"[OG4+X2 ,Y*0'9W;I<^\*B*=PS-&%8T*DP;LB?\Z<]I!P
M^_RH7Y$Q$O4?W-)@HR_&'#>U59N!$3.V:PVH&>]H0$VSIYY4/'4=ASR(%[[[
M>.N!UY :+:@^+R\S>%4EA%>C)H/S+ET5,T(V0"FF_[/<I7["^/*,"$OI4-X!
M@;E&04E-,(^;!/)N!U!PA?C%=D#EQ 9\'M_ DJ+2J]=-E5YO;LA+89BIS<*L
MR1F<*5$W"LS*G+T+A(GJQ>F:",KM7KFD>)5UM4IB$*XJ$QTE:NHKI-*H*:*)
M*B"F)1-<%+UDNR8%3>$,FS;_@SN<BE?E,)7F<!Z.@]/3CM'!Z?5:=W!*<4O$
MW]GW4-5>_^"&JA8^^F /CNMKM[M;,E&$AN!P*JT/1Y-!8G_"6[?YW[=EN)1'
MF L? XZ-M\^.E.X@?QYQ8<Q]V(5[7<HM$;!ZE<9O TSO$X^!U=#PWW/XH>FY
MS;/[J_1-6N?Q(OAIF+M3$%6:MVMR[MJQGTP788K9<]-/JANY YH/E5A:Z?TD
M8%T+6(%*""BF (V,)B-E=&+F(LQ<M=.U((*V>7>(VJ\EWMU1^^2N)J46JA7I
MERDL::*;*P#..S\(0T5!.O4>R>^7O/7HY0/?31FK")*P(FC[IWYYD*RO04;^
M (+S</Z3O3BNXJ#BV.@W5.9SL5BPIF+_K3@HX,: I\T $72LXZ[S*9[]3ZWG
M*%RXD=29F_"TW*V.!9^3'Z,H]N5=+*JL<*5=-(X5.E;[]3P%H9-4O93TU;H5
M30<"E8.M<FIC\>57VW5Q2I2Y6NNF0PO40?^QIMQC*(.HX7C3)2_]>Y\_@NXU
MLMSM[D29#/,7<9P*3$I#MJ\JO<E>JDJ*K-WZ;@!3K WL\[<>Y"5RS$QWG!>
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M]Y$N?@"^K <Z(>H&?%.$<B[. Y8%@0 @7/(H.KP<'?$53>B/$,@5?[M\$[[
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M^6OU"D+M=PR\+5_@)/^X=_[^468UE 47VE5'_L'<GX)Y[.K70DH0#-X."/S
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MFP\7X4CM%O,#*=O6 _$I4*_W;"R?#*$G)3QU2':0!ZO/\5+(BD'*)>R'/FQ
M0*-@7L3BPV>.L0S+;IHE!@:RL^$I=K@/G1_Y4('+Z"NP&A!0$KN1*8;O83*/
M6(Y&$:&.MQT>?<8LH+.9>6Q64$3";XM%#$/C6*,00M#+EE&H+HWPAY#M@# <
MG53,$L2-!(@P4T0<!M'84YTY,3E0RA*^]* (QX!EK^;(H_A42E/RJ7IPSC]
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MO7'<C6[10.^O.,<2'C3'HZO#T2\ ]MXO;%@K/)GFJ4IL[K5#71N.L404<,
M[.:&L7)ERYB![07'[\@1J-/X2CPG_1#WN1@X574!7Z53S72:$4U3<=FLYP?X
MH!N9#T[3.J7X0V;PSQ6;$8OPP<$! %EXU+-C>AY;'45[WQBT@M_;.(\V]$L
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MJ\2BL@ F.=Q!<?J"R]RTP*8X3BX:DSA SI@O#EX*]V<)+(F'D/XQ4?,KK3C
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M$/GL'\D]_Q NWF5L!64?V?<A[<H:DW:=):DG@S$!26JW^MW_H#%IEU"6PJV
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M?0PEMTJU!8NSY:O0P$=$"$79)Y"TDF+)<FW!9/1M2K??$1F8B(?D3J$)>E2
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MZU5.[I@'7M?]<C'DQP/NY+!$<MBOG!SBAM9B@<J=,&Y)& >5$T9L'GY57L(
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M\=^_WC[_\['[Q?CS7A]_NSCJG3S<C_]P>Q_^^E_I^/9F?]^7PIW %^D!!^N
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MD__?0TN??8+/QN[$^/3_ 5!+ P04    " #<@\%6ZXMK,LL&  !0/@  &@
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MN$&%SPUW.+U?/TT,OVQ0F]-&Y>P/A^]]1Z+D?G71)%/5&N Q939JZ2'Q9U_
M;,K52,HZ%=DQLBONT_&=UIYH]6F8K)K1M#6U 4Z-,:+MEQ1L 5BG<'MPVX*V
M.AC<_+69QXU:C,K6AT0L&Z*QN&0!9_XT9P,K=J8(>163!UP2]%#/.P(I0>M3
M0\RZ<2Z;>"'9,MR;8[W:;P:C7*'RKTAS]\3@ L2=4D.XHWX6>?)N@%RJIM9&
M+P0.E3VE^ X=XKBO4[^BT%Y3DA*@0TA'4'+/CJ2T)J:3M'J]QKJI?+M0.G^.
M$JV;40R;"5;'\"U6.RVL7$"+B9W2R[;VMAZ$E$UJQ\4@=1;Q\K\TC@D+-Z'X
M*'>F"&TAO,RC+X(-O-')"NH5U6/>"PW3I2)U.3,,(V9)@AC>IODYXF^!YCSO
M!R'*RW/F"F86Q=W,IN'<FT$]$OA(=3@D9&[V:E8?)^&]/;'*H%):@Z'&/RD&
MF06SG**<UGD/]T7)0^.%!D'5S75M-7+%&F\J6ITJCGQ];T)6#R#+.&A9S:TQ
M=\O=CH;^RJ#3 7PEQCDL;(]T)1ULO[>M2:XTX#V:"2M-7!0DC\X^Z+XHR>]C
M8MN&!P,V1)MA0-D(>&>R'!1YKWF/Y*K0+7*-PRJR#Z&XX;*8S(8!H#8Q4:RL
M$ ;@'R5EZ%I7UL+Y:TV#7IU=TW/:E[:]I,'6N#CB&%CRSA!%E&\PH*-F6F0G
M8Y_B<HM?9%5S/_U<T3'R]HS,C0L/;EODN-1Q^(:!O_?^.B*)HA-3']\HM+>Q
M"%F_BZ59@N9"B'\Z9U24_#')/9G6@0%9OB7@Y<0=&.!O408#1L6F1(Y^.NY,
M_/,LM=/@G4R+?YY%RZ+M_S-+S?(-@^;O61H&+3IUJ<;N]%87\07MB_K)BTRP
MJ4($>S?S5B/X!MWE;<A?/:;VPA61RW*1<U5 [''J^=]3^_^>>K?JCFW*.#@K
MH7>NNF<=(QSQS=,=*:8QA@QL/@I,QVX .XC_._ 1#L/CR6^F_]<U1%Z!YH[N
M\5@,'NYZ=<,E =?A.R8=YX<0K$H8X&60)WG<J1' %<%*83[:T_RRM%D4NQ-_
ME_/?VLLM@F4T1TSEB;GEJW75AEKFDE%!MM7:*.D]IO&OEHI"R(RF&? A#/_%
M\M(?6I=K9L?L?!.>6UR_4,PYX!>I%"M*L%-B?277S <#Q YY8 #\8TD$ _R:
M.M//R<?!QXPB/5^X3?]7X[]<P^++B?-=G,)C-=KB^NBRQ7E_K5!OC7<5^B9E
MS<3'ZL7D@2ZAYM%@M(ER86(%NWV/*<)$P?\0%O^K\6]HF"]&U.3NQ7 Z$8?G
MCF<L_, 8V,!6\14E*,@* 1C^@\+TT]&20G[:BT_:K%A]?EDKST]'OUYTKW0;
M2U3H6B35S='U\FYZ% ;H7S\&W(XOW&VKVE>L#_Z6]#  3N6.X3$4VZ^TW>!#
MTN^0%([+TD* +9'_U?@[:S"%G(CXW+%9G%"TQ]N8$CLX3<L[;G?5[CW7J=QT
MQKH2G"Y3@UL[NGZ9A@ #W,Y@@*0B<N\=4SK28Z=:^MB=K+P$^U,<EWD0P #Q
MVE@8\*7P 7]\5)3T?W7^Y^K8$W-'YYOJD>97CWW^6%7KB2@@:>6-5Y<ZX;WL
MK9NJZY9^JI<+ RH]P>>V&=CB_XE"#H%$:3I=8?J\Y?7NF2S9695GL9U?N$\U
M7$1.:EZ#1231;GQR]OXE,3HS<_7LO/G+E7Z>K[*,=17Z^2A"36J293LW>=G%
MNVI.SDY1G0:,*885U1R5(&5VPH^?(M>UNX=]<*'&Q_<];2BSJ[>2BZE%&6?K
M[+$!G]-4Y;AYB?H& 9VFJV"Z9*/:ME%-3'%ZG6//W+<'AJ\(A5\K#$@MV$DZ
M-')#DI?GC.N"0GD7I/&Z'JM@2H\NK._D',O(E2A^CN@%CD1<F%)+<H>B';%R
M>"2J5&)AE#2K$5I;AVG\JI%8+M(/3^^-H7L"?MQC/A4=06*J+/7(?-O6BV2\
M&;^KY7]7L8/U'DQ*6VR1M?ZV,6C72U'26&<:6:*&V_N;4?WV-)?JG1;-7)@3
MZVHW^*F$@#19T_M<)8^*S2EMFR=1_";T>'5+F)-<3(=69A=,INL3N*Q, ]Z^
M'<>U.RFT%:Y[ I.NS7SNUJ7S>\H64VPN$6O.II-K7<K2FX@,A4VVW^&JTR!
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M?1;]R]54\?HA?AP4/$TQESC*D\.OIYD1'0=SUMZT#0+B74:K8D3#NEC\H/1
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M6=KQ71;GX3,6OJ.'E1GJ);I%N.;%5*28H-NOMGPRB3]MIPUY<)\_/".*O$D
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MYNR)A:LD\Z9CFCDWOFZK:4@RJ;.(%6K.0.+U4L<G>SU[M^=W\RHOC:P!XL-
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M-[M;D<OL&0*@.^Y  /&C(P"QJLS?6I[/_L3@QG<$</5V!0$4."* K1&CW.^
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M#/9,27:W<\@^XXW:BNO'H)?8-^*H,&]BKR=_0@G?VX0K-+P';=$1P/W8LPM
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MS7BP69FL%:E:6:*71DH>UMJ9*MDQU<;T)DR>MK0J;*NWY*\K#;?\V1N:GJ1
M14OGA]4PZ/3"VV#CB+EP\H,#A>U$2XI=K2-NRN8"10:PA8%N:%'=%B=CNL=
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M,<<(F8CKIQC*.+S"EM]+M"?.YYV>5K3':F6PGLJFC16F;7W[W32U$CD)=1#
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M<]KC=TS/S,6D<?V?@BW&$4!?4L/UA=%>_B([\4CW=C"RC6I10S68;0#>4XP
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M4L_;3PN?Z>"NZ'%<)H>T+!/$UZ1W+5I-/33KS_>=3JMBJ;]C=?C"N26"YVO
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M.TI_!=6@+8YIW]%,TQHA$5]*WFE+S> FR5>Y^S_;$7GW?KW.0&']1YY-\67
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M*+ZW1?F>+@7BYX!YI;N#7C)K=;S RG5+HQ[S%G [EDY(C^ULOW?E/!1G]*Q
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MZIAKV3\2.>.5XH6JUE4F;RGF/P\?[37U M49]^;/:NM9)9+,SCV/UI/Q9XK
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MM\J *$@&6QL'0Q%AP]@S0J53X]B8Q I=L( SF4=SJ<9<[S$RGJ PE -#EV7
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M0B+%%,4EI67DY.3X1;&J2A@5*5DYS/<@("9F9C@KG/O  6Z,(%(0\_\>]$J
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MZ8_#5J0V%BZTW+#PXG>T'V3_'%C0OT3V/V#_R]4'P,&@/?' [( :L+XI]CR
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MO,44ML>(F1':0CLFF2J%:*X-62_:1AX/$JRC-?%GR8X?)5ZVNG:+YGIW%2%
M>)V.X8[46-244+R F!$L W ^930MEL(0]I\[#])[_PM02P$"% ,4    " #<
M@\%62P$'XH\@   =F0$ $0              @ $     86)V8RTR,#(R,3(S
M,2YX<V102P$"% ,4    " #<@\%6I ^:-YX/   XNP  %0
M@ &^(   86)V8RTR,#(R,3(S,5]C86PN>&UL4$L! A0#%     @ W(/!5GJ<
MKC8-60  1),% !4              ( !CS   &%B=F,M,C R,C$R,S%?9&5F
M+GAM;%!+ 0(4 Q0    ( -R#P59*':LH!^(  *SK"@ 5              "
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M86)V8V)I;RYH=&U02P$"% ,4    " #<@\%6MP-$5U4V  "H20  #0
M        @ &ML@4 :6UA9V5?,# Q+FIP9U!+ 0(4 Q0    ( -R#P59FQN)@
MHRX  "X[   -              "  2WI!0!I;6%G95\P,#(N:G!G4$L! A0#
M%     @ W(/!5L/BM!Z1&   S!X   T              ( !^Q<& &EM86=E
M7S P,RYJ<&=02P$"% ,4    " #<@\%6%1A.@=$1  #C$@  #0
M    @ &W, 8 :6UA9V5?,# T+FIP9U!+ 0(4 Q0    ( -R#P59XCEJ5& X
M "\2   -              "  ;-"!@!I;6%G95\P,#4N:G!G4$L%!@     ,
-  P  0,  /90!@    $!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
